Assets
Bank reconciliation workstation
Match a bank statement to the cash book, classify differences and reach one adjusted balance.
Harbour Lane Studio — March 2026. The bank statement and the cash book agreed at 8,420.00 on 28 February. Tick the items that appear in both lists; classify everything else.
Closing balance per bank statement: 10,552.40 · per cash book: 12,530.00
| Date | Detail | In | Out | Matched | If not matched |
|---|---|---|---|---|---|
| 4 Mar | Credit — LARKSPUR CAFE | 2,150.00 | |||
| 5 Mar | Standing order — rent | 1,800.00 | |||
| 15 Mar | Cheque 0411 | 385.00 | |||
| 18 Mar | Cheque 0412 | 450.00 | |||
| 20 Mar | Credit — MOORFIELD DENTAL | 3,600.00 | |||
| 22 Mar | Returned cheque — Pellow & Sons, refer to drawer | 960.00 | |||
| 31 Mar | Account maintenance fee | 35.00 | |||
| 31 Mar | Interest credited | 12.40 |
| Date | Detail | In | Out | Matched | If not matched |
|---|---|---|---|---|---|
| 3 Mar | Receipt — Larkspur Café, invoice 1043 | 2,150.00 | |||
| 5 Mar | Transfer — March rent | 1,800.00 | |||
| 11 Mar | Cheque 0411 — Office Supplies Co | 385.00 | |||
| 14 Mar | Cheque 0412 — Kestrel Print | 540.00 | |||
| 19 Mar | Receipt — Moorfield Dental | 3,600.00 | |||
| 26 Mar | Cheque 0413 — Northgate Couriers | 275.00 | |||
| 29 Mar | Cheque 0414 — T. Reyes, freelance fee | 1,120.00 | |||
| 31 Mar | Receipt — Brightwater Hotel, banked 31 March | 2,480.00 |
0 of 16 items dealt with
| Bank side | Amount |
|---|---|
| Balance per bank statement | 10,552.40 |
| Adjusted bank balance | 10,552.40 |
| Book side | Amount |
|---|---|
| Balance per cash book | 12,530.00 |
| Adjusted book balance | 12,530.00 |
Difference 1,977.60: the adjusted bank balance is lower than the adjusted book balance.
Entries in the cash book
Classify a bank charge, interest, a dishonoured cheque or a cash-book error to see the entry it needs.
Deposits in transit and outstanding payments need no entry: the bank will catch up. Only book-side items are journalised.
Learn it properly
- Bank reconciliations · Accounting for Assets
- Balance sheet reconciliation workflows · Accounting Technology and Professional Practice
- Account reconciliation test · Accounting Career and Interview Preparation
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All companies and figures in the simulators are fictional.