Who prepares the bank reconciliation statement?

Explanation:

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

A statutory auditor is a person who is responsible for auditing the book of accounts. He has no connection with the bank reconciliation statement.

The customer is the outside party to the firm and is not responsible for preparing a bank reconciliation statement.

The Reserve Bank of India (RBI) is responsible for the regulation of the banking system. It formulates policy for the banking and monetary system.It has no connection with the bank reconciliation statement.

Final Answer:

Hence, the correct answer is Option A: Business enterprises.