**Bank Reconciliation Statement:**

A Bank Reconciliation Statement is a financial document that is prepared by the Bank Account holder to reconcile the differences between the bank balance as per the bank statement and the bank balance as per the company's books or records. It is an important tool used in the process of financial reconciliation.

**Explanation:**

The correct answer to the question is option 'c' - The Bank Account holder. Here's why:

1. **Definition of Bank Reconciliation Statement:** A Bank Reconciliation Statement is a statement prepared by the Bank Account holder to reconcile the differences between the bank balance as per the bank statement and the bank balance as per the company's records.

2. **Purpose of Bank Reconciliation Statement:** The main purpose of preparing a Bank Reconciliation Statement is to ensure that the bank balance as per the company's records matches with the bank balance as per the bank statement. It helps in identifying any discrepancies or errors in the bank transactions and helps in maintaining accurate financial records.

3. **Preparation Process:** The Bank Reconciliation Statement is prepared by the Bank Account holder, which can be an individual or a business entity. The statement is generally prepared at the end of each month or at regular intervals.

4. **Steps Involved in Preparation:** The Bank Account holder needs to follow a series of steps to prepare a Bank Reconciliation Statement. These steps include:

a. Comparing Bank Statement: The Bank Account holder compares the bank statement received from the bank with the company's records to identify any differences or discrepancies.

b. Identifying Discrepancies: Any differences between the bank balance as per the bank statement and the bank balance as per the company's records are identified. These differences can include outstanding checks, deposits in transit, bank charges, interest earned, etc.

c. Making Adjustments: The Bank Account holder makes necessary adjustments to the company's records to account for the identified differences. This is done to reconcile the bank balance and the company's records.

d. Preparing the Statement: Finally, the Bank Reconciliation Statement is prepared by listing the adjusted items and providing a detailed explanation for each item. This statement helps in reconciling the bank balance and the company's records.

5. **Benefit of Bank Reconciliation Statement:** The Bank Reconciliation Statement helps in ensuring the accuracy of the company's financial records. It helps in detecting any errors or fraudulent activities in the bank transactions and ensures that the bank balance as per the company's records is reliable.

In conclusion, a Bank Reconciliation Statement is prepared by the Bank Account holder to reconcile the differences between the bank balance as per the bank statement and the bank balance as per the company's records. It is an essential tool for maintaining accurate financial records and ensuring the reliability of the bank balance.