The figures in this paper are available in an interactive format on epi.org. Users can obtain specific data points by hovering a cursor over a line or bar, view the figure as a data table, and copy data into Excel. So here is the unique and complete version of B.R.S template that you can confidently download them. And use them in your presentations and other professional work. For all the hidden services charges, bank is credit and the service account is debit; whereas according to the reason and nature of every balance amount, corresponding accounts are prepared and adjusted. You can easily download Bank Reconciliation Statement template on internet. Of these, the hourly wage variance draws attention first because it represents a substantial part of the overall Manufacturing overhead variance. Now what is more important is that these transactions are quite normal and procedural for the owner of account but the end of bank and that’s way every bank issue a bank reconciliation statement for their clients. Hungerford (2013) measures income using equivalence-adjusted gross income from all sources but government assistance, with an equivalence adjustment of the square root of exemptions claimed by the tax unit (additional exemptions for the blind and elderly are ignored). The tax incidence of capital income tax is fully assigned to capital gains and dividends.