there are 2 ways to prepare the format of BRS. which format we should use in exams? also please tell the rules of adding or subtracting transactions in BRS.

A bank reconciliation statement is a statement prepared mainly to reconcile the difference between the 'Bank Balance' shown by the cash book and bank pass book.
There are two methods of preparation of BRS:
1- Rules of addition and subtraction
2- Debit and credit method
Both the methods are relevant for exam purpose but generally addition and subtraction method is used by most of the students. Hence, you can use this method in exam to solve the questions unless the question specifically mentions any method.
The rule for adding and subtracting the transactions in BRS is entries on account of which the debit balance of the cash book is lesser in comparison to the credit balance of the pass book will be added while preparing a bank reconciliation statement and vice versa.
The format of bank reconciliation statement when Dr. Balance as per Cash Book is taken as a starting point:


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