Reconcile your cash book balance to your bank statement balance by adjusting for unpresented cheques, outstanding lodgements, bank charges and interest not yet recorded.
Données vérifiées · July 2026
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A bank reconciliation explains the gap between what your cash book says and what your bank statement says on the same date. Cheques you've issued but the payee hasn't yet cashed (unpresented cheques), and deposits you've recorded but the bank hasn't yet cleared (outstanding lodgements), create timing differences on the bank side. Charges, interest and direct debits the bank has processed but you haven't yet entered create timing differences on the cash book side. Adjusting both sides for these items should bring them to the same reconciled figure.
Cash book shows £12,400, bank statement shows £13,050; £800 of unpresented cheques and £150 outstanding lodgement bring both sides to £12,400 reconciled.
Enter your cash book balance and the bank statement balance for the same date.
Enter any cheques issued but not yet presented, and lodgements paid in but not yet cleared.
Enter bank charges, interest received and direct debits shown on the statement but not yet in your cash book.
Compare the two adjusted balances — they should match if reconciled.
Last data update
July 7, 2026
Sources and references
FRC — FRS 102 Section 7 (Statement of Cash Flows), bank reconciliation as a core internal control; ACCA Financial Accounting (FA), bank reconciliation statements.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
A remaining difference usually points to an error in the cash book or the bank statement (a transaction recorded twice, at the wrong amount, or missed entirely) rather than a further timing difference — check each entry against the bank statement line by line.
Bank charges reduce your cash book balance (they're a cost the bank has already deducted), while interest received increases it — the calculator applies both automatically once you enter the figures from the statement.