bank reconciliation statement is prepared by

A bank reconciliation statement is prepared to reconcile the bank balance in the cash book with the bank balance in the passbook.

Account holder in a bank prepares bank reconciliation statements because he also maintains a cash book. 

When the balance of the cash book is not matched with the balance of the passbook then the account holder prepares a reconciliation statement to reconcile the balance and find the reason for the difference and can correct them.

Hence, the correct answer is option C: Account holder in a bank.