A. Banker
B. Accountant of a business
C. Creditor of a business
D. Investor of a business

Brief facts about this MCQs:

Bank Reconciliation Statement is prepared by the accountant of the business. It is normally prepared at the end of each month after getting bank statement of business from the bank. The purpose of preparing this statement is to check the status of funds in the bank.
Also Read: Multiple Choice Questions in Financial Accounting with answers