Question

what is bank reconciliation statement?

Answer 1

A bank reconciliation statement is a process which is made to check the difference of PASS BOOK AND CASH BOOK. 
it is made to check the difference between bank column of cash book and cash column of pass book.

why bank reconciliation statement were made :-

they entry which is left to write in cash book or in pass book due to time gap or because of wrong entry to check those entry and correct them bank reconciliation statement were made.

Answer 2

it is made to check difference between pass book and cheque book