Bank Statement and ledger

First clear regarding bank statement balnace is Debit or Credit ?

on the base of entry to be passed in our book or shown in BRC

If your bank account is exceeds from Bank Statement from 500 means a chq of Rs. 500/- is not cleared in bank. In BRS this amount will be deducted from book Balance.

Trial Balance is just tallying Dr & Cr balances. While making the entry for Rs. 500/- Dr & credit impact hence there are no difference found in Traial balance