Proforma Bank Reconciliation

Balance per cash book
less any bank payments
plus any bank receipts
Corrected cashbook:

less any cheques paid in but not cleared
plus any cheques drawn (paid out) but not cleared
Balance per bank statement:

Note that this is only one way of laying out a bank statement.  With the advent of accounting software, a written bank reconciliation such as this is sometimes unnecessary, as bank reconciliations are semi-automated (or completely automated if the software links to the business’s online banking facility


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