Preparing a Bank Reconciliation Statement is an important task for businesses to ensure the accuracy of their financial records. It involves comparing the cash book (or cash column of the cash book) with the bank statement to identify any discrepancies and reconcile the differences.

The correct answer for the documents required to prepare a Bank Reconciliation Statement is option 'B', which includes the Bank column of the cash book and the bank statement. Let's understand why this answer is correct by examining each option:

a) Cash column of cash book and bank statement: The cash column of the cash book records all cash transactions, including both cash receipts and cash payments. However, it does not provide information about transactions that involve the bank, such as checks issued or deposits made. Therefore, comparing the cash column of the cash book with the bank statement alone is not sufficient to prepare a Bank Reconciliation Statement.

b) Bank column of cash book and bank statement: The bank column of the cash book records all transactions related to the bank, such as checks issued, deposits made, and bank charges. By comparing the bank column of the cash book with the bank statement, we can identify any differences in the balances. This information is essential for preparing a Bank Reconciliation Statement, as it allows us to reconcile the differences and ensure the accuracy of the financial records.

c) Bank and cash column of the cash book: While it is important to have both the bank and cash columns of the cash book for maintaining accurate records, comparing both columns alone is not sufficient to prepare a Bank Reconciliation Statement. The bank column provides specific information about bank transactions, which is necessary for reconciliation.

d) Bank statement: The bank statement is an essential document for preparing a Bank Reconciliation Statement. It provides a detailed record of all transactions processed by the bank, including deposits, withdrawals, checks cleared, and bank charges. By comparing the bank statement with the bank column of the cash book, we can identify any discrepancies and reconcile the differences.

In conclusion, the correct answer for the documents required to prepare a Bank Reconciliation Statement is option 'B', which includes the bank column of the cash book and the bank statement. These documents provide the necessary information to identify and reconcile any differences in the cash balances, ensuring the accuracy of the financial records.