BANK RECONCILATION

                                     Cash book to cash book

 Add:  

•   Standing order

•    Bank interest

•   Direct debt

•  Credited transfer entered into bank statement      

Less:

• Dishonoured cheque
• Bank charge 

                                           Bank to bank

• Balance as per as bank statement 

Add:

• Outstanding lodgement or deposit not credited or Cheques paid in but not credited 

Less:

• Unpresented cheque or outstanding cheque  

                                                Before bank reconcilation
                                              
                                                                  Cash book given
Add:

• Unpresented cheque
• Bank interest

Less:

• Outstanding lodgement
• Bank charge 

                                         Before bank reconcilation 
                                           Bank given
Add:

• Outstanding lodgement
• Bank charge

Less:

• Unpresented cheque
• Bank interest

                                                After bank reconcilation
                                                                 Bank given
Add:

• Outstanding lodgement

Less

• Unpresented cheque

                                                         After bank reconcilation 
                                                                     Cash book given
Add:

• Bank charge

Less:

• Bank interest