12/30/2016

1 of 2

Bank Reconciliation
[Enter Date]
Account Description

[Enter Description]

GL Account Number
Bank Account Number

[Enter GL Acct Number]

[Enter Bank Acct Number]

Prepared By
Reviewed By

Balance Per Bank Statement

[Enter Name]
[Enter Name]

Date
Date

[Enter Date]
[Enter Date]

Balance Per General Ledger

Add:

Add:
Deposits in Transit
Other

Wire Transfers
Credits
Bank Interest
-

Subtract:

Subtract:

Checks Issued Not Cleared

Other

Bank Charges
ACH Transactions
NSF Checks
-

Other:

Other:

Bank Error
Other

Book Error
Other
-

Entry #

Dr/Cr

Balance

Difference

Account #

Account Description

Balance

Debit

Credit

Description

file:///var/www/apps/conversion/tmp/scratch_7/341361806.xls

Bank Reconciliation
12/31/2016
Account Description
GL Account Number
Bank Account Number

General Cash
101
100054329

Balance Per Bank Statement

Prepared By
Reviewed By
300.00

Add:

My Name
Supervisors Name

Date
Date

1/10/2016
1/11/2016

Balance Per General Ledger

450.00

Add:
Deposits in Transit
Other

95.00
50.00

Wire Transfers
Credits
Bank Interest

30.00
40.00
5.00

Subtract:

5.00
Subtract:

Checks Issued Not Cleared

Other

10.00

Bank Charges
ACH Transactions
NSF Checks

30.00
25.00
80.00

Other:

(80.00)
Other:

Bank Error
Other

-15.00 A

Book Error
Other

30.00

Entry #
352

Dr/Cr
Dr
Dr
Dr
Cr
Cr
Cr

Account #
550
250
800
101
840
410

Balance

Difference

Account Description
Bank Expenses
Trade Receivables
Expense
General Cash
Interest Income
Revenue

Balance

Debit
30.00
80.00
25.00

Credit

450.00
5.00
100.00

135.00

555.00

Description

The explanation here would define what caused the bank error, sufficient to understand a reduction, and resolution.

The explanation here would outline the error recorded to the GL and why the adjusting entry is needed - in this example, the adjusting entry applies the additional
$30 to revenue which would imply that a revenue transaction was incorrectly recorded by $30.