Bank reconciliation kaise kare

Take bank statement and bank ledger as per Accounts.

Compare both , remove opening BRS and consider details of closing BRS adjustments.

Followup the unaccounted entries like bank charges , Tds , tcs if any

Compare bank statement and bank balance as per pass book.

As per Accounts terminology, Ledger book of banking transactions is called Cash Book.

So

Balance as per Cash Book
+ Cheques issued but not cleared
- Cheques deposited but not cleared etc

Balance as per Passbook ( This should match with bank statement)

But before this , you must verify all entries of bank statement are reflecting in accounts excluding opening BRS