Good morning, students.
Silakan mulai salin contoh teks prosedur dalam bahasa Inggris ini ke dalam buku masing-masing mulai dari teks di bawah ini:
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How to Prepare a Simple Bank Reconciliation Statement
Objective:
This procedure explains how to prepare a simple bank reconciliation statement to compare your business’s cash book balance with the bank statement balance.
Materials Needed:
- Cash book
- Bank statement
- Calculator
- Pen and paper
Steps:
- Obtain the Bank Statement 
 Get the latest bank statement from your bank. This document shows the balance and all transactions made during the period.
- Check the Cash Book Balance 
 Look at the balance recorded in your cash book. This is the amount you have in your business’s records.
- Compare Transactions 
 Compare the transactions listed in the bank statement with those in your cash book. Mark any transactions that appear in both documents.
- Identify Missing Transactions 
 If any transactions are missing in either the cash book or the bank statement, make a note of them. This may include deposits or checks not yet recorded.
- Adjust the Cash Book 
 If you find transactions missing from the cash book, add them in the appropriate column. For example, if there are bank fees, deduct them.
- Check for Errors 
 Carefully check for any errors in the cash book or bank statement. For example, make sure the amounts and dates are correct.
- Calculate the Adjusted Balance 
 After making the necessary adjustments, calculate the adjusted balance for both the cash book and the bank statement.
- Ensure Both Balances Match 
 Finally, make sure that the adjusted cash book balance matches the bank statement balance. If they do, the reconciliation is complete.