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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.