Bank Reconciliation Statement

Business Name: [INSERT BUSINESS NAME] ABN: [INSERT ABN] Bank Account Name: [INSERT BANK ACCOUNT NAME] BSB: [INSERT BSB] Account Number: [INSERT ACCOUNT NUMBER] Reconciliation Date: [INSERT END DATE OF STATEMENT] Prepared By: [INSERT NAME]

1. Balance per Bank Statement

Balance as at [INSERT DATE] from Bank Statement: $ [INSERT BANK STATEMENT BALANCE]

2. Add: Deposits not yet credited by the Bank (Deposits in Transit)

Date	Details	Amount
[DATE]	[DETAILS OF DEPOSIT]	$ [AMOUNT]
[DATE]	[DETAILS OF DEPOSIT]	$ [AMOUNT]
Total Deposits in Transit		$ [TOTAL AMOUNT]

3. Less: Unpresented Cheques / Outstanding Payments

Cheque No / Ref	Payee	Date	Amount
[NUMBER]	[PAYEE NAME]	[DATE]	$ [AMOUNT]
[NUMBER]	[PAYEE NAME]	[DATE]	$ [AMOUNT]
Total Unpresented Cheques			$ [TOTAL AMOUNT]

4. Adjusted Bank Balance

(Balance per Bank + Deposits in Transit - Unpresented Cheques) Adjusted Bank Balance: $ [CALCULATE BALANCE]

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5. Balance per Cash Book / Ledger

Balance as at [INSERT DATE] from your records: $ [INSERT CASH BOOK BALANCE]

6. Add: Bank Credits not recorded in Cash Book

Date	Details	Amount
[DATE]	[E.G. INTEREST EARNED]	$ [AMOUNT]
[DATE]	[E.G. DIRECT DEPOSIT RECEIVED]	$ [AMOUNT]
Total Bank Credits		$ [TOTAL AMOUNT]

7. Less: Bank Charges & Debits not recorded in Cash Book

Date	Details	Amount
[DATE]	[E.G. ACCOUNT FEE]	$ [AMOUNT]
[DATE]	[E.G. GOVT CHARGE]	$ [AMOUNT]
Total Bank Debits		$ [TOTAL AMOUNT]

8. Adjusted Cash Book Balance

(Balance per Cash Book + Bank Credits - Bank Debits) Adjusted Cash Book Balance: $ [CALCULATE BALANCE]

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9. Verification

Item	Amount
Adjusted Bank Balance (from Item 4)	$ [COPY AMOUNT]
Adjusted Cash Book Balance (from Item 8)	$ [COPY AMOUNT]
Difference	$ [CALCULATE DIFFERENCE]

Note: The Difference must be Zero. If it is not zero, check for errors in addition or items missed.

10. Adjusting Journal Entries

(Use this section to update your official Cash Book / Ledger)

Date: [INSERT DATE]

1. Record Bank Fees/Charges:

• Debit Bank Charges Expense: $ [AMOUNT FROM ITEM 7]
• Credit Bank Account: $ [AMOUNT FROM ITEM 7]

2. Record Interest Income:

• Debit Bank Account: $ [AMOUNT FROM ITEM 6]
• Credit Interest Income: $ [AMOUNT FROM ITEM 6]