Go Home        Bank Reconciliation Statement

                            a. Update cash book for items entered in bank statement but not yet entered in cash book

                            - Bank statement Dr. ------- Cash Book Cr.   

                                Bank statement Cr. ------- Cash Book Dr.

b. Prepare bank reconciliation statement for items entered in cash book but not yet entered in bank statement

    From cash book balance to bank statement balance

        - Add unpresented cheques

        - Less uncredited deposits

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Bank Reconciliation Statement as at ...

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$

Balance as per cash book (up-dated ) x
Add Unpresented cheques x
@ x
Less Uncredited cheques x
Balance as per bank statement x

If the cash book balance is an overdraft, do the opposite, i.e. add uncredited deposits, less unpresented cheques

Bank Reconciliation Statement as at ...

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$

Overdraft as per cash book (up-dated ) x
Add Uncredited cheques x
@ x
Less Unpresented cheques x
Overdraft as per bank statement x

c. Also note for any errors made (maybe in cash book or bank statement)

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