Bank reconciliation statement
Simmons Company
July 31
Cash book /pass book/depositor book
($9,610)
$9,610
Bank statement ($7,430)
$7,430
Un-Presented check
-$2,417
returned a customer’s NSF
check
-$225
+$500
Interest earned
+$30
-$486
Bank Error
($268$240)=
deposit had not reached the bank at
the statement date
Acme Company was erroneously
credited to our account by the bank
-$28
Adjusted balance
7207
Adjusted balance
7207