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BRS is prepared by

ATreasurer

BAuditor

CSecretary

DMember

Answer:

B. Auditor

Read Explanation:

Bank Reconciliation Statement - BRS

  • Prepared by Auditor 

  • Showing disagreement between the cash book & Pass book 

Auditor Diary:

  • Details of Audit work done by the auditor

  • Prepared in prescribed form

  • Submitted to his superior officer for approval 


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