Bank Reconciliation
Reconcile your cash book balance to your bank statement balance by adjusting for unpresented cheques, outstanding lodgements, bank charges and interest not yet recorded.
Date verificate · iulie 2026
What if the two balances still don't match after adjusting?
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.
Sursă: FRC — FRS 102 Section 7 (Statement of Cash Flows), bank reconciliation as a core internal control; ACCA Financial Accounting (FA), bank reconciliation statements. · actualizat 2026
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Totul despre Bank Reconciliation
📋Prezentare+
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.
💡 Bune practici
- Run a bank reconciliation every month, not just at year end — it's the single fastest way to catch bank errors, fraud or missed transactions early.
- A recurring unpresented cheque that never clears after several months may need investigating — it could be lost, stale, or need to be cancelled and reissued.
- Bank charges and interest are often the most common items missed from the cash book — check the statement line by line against your records.
🔢 Exemplu concret
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.
📖Ghid de utilizare+
Cum se folosește acest calculator
- 1
Enter your cash book balance and the bank statement balance for the same date.
- 2
Enter any cheques issued but not yet presented, and lodgements paid in but not yet cleared.
- 3
Enter bank charges, interest received and direct debits shown on the statement but not yet in your cash book.
- 4
Compare the two adjusted balances — they should match if reconciled.
📚Glosar+
- Unpresented cheque
- A cheque you have issued and recorded as paid in your cash book, but which the payee has not yet presented to their bank for clearing — it still needs to be deducted from the bank statement balance to reconcile.
- Outstanding lodgement
- A deposit you have recorded as received in your cash book, but which has not yet been credited (cleared) on the bank statement — it needs to be added to the bank statement balance to reconcile.
ℹ️Surse și actualizări+
Ultima actualizare a datelor
7 iulie 2026
Surse și referințe
FRC — FRS 102 Section 7 (Statement of Cash Flows), bank reconciliation as a core internal control; ACCA Financial Accounting (FA), bank reconciliation statements.
Datele acestui calculator sunt actualizate periodic pentru a reflecta ultimele bareme oficiale. În caz de dubiu, consultați sursele oficiale menționate mai sus.
FAQ — Bank Reconciliation
What if the two balances still don't match after adjusting?+
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.
Should bank charges be added or deducted from the cash book balance?+
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.