Bank Reconciliation Practice Questions
Each of the following questions gives a cash book balance and a bank statement balance.
There are also several differences or errors. Your task is to reconcile the bank account and
the cash book by identifying which items should be adjusted in the cash book and which are
timing differences (for the bank reconciliation statement).
Question 1
Date: 31 July 2013
Cash book balance (debit): $200
Bank statement balance (credit): $339
The following errors and differences were found:
- Cheques in the cash book of $500 had not been presented for payment.
- An amount of $250 paid in had not yet been credited to the bank account.
- The credit side of the cash book had been undercast by $70.
- A payment of $40 by a customer had been sent directly to the bank and was not in the cash
book.
- Bank charges of $31 had been taken by the bank but were not in the cash book.
- A customer cheque of $50 had bounced and was not recorded in the cash book.
Task: Reconcile the bank account and the cash book, adjusting each as appropriate.​
Question 2
Date: 32 August 2013
Cash book balance (debit): $170
Bank statement balance (credit): $330
The following errors and differences were found:
- Cheques totaling $320 not yet presented for payment.
- A deposit of $210 not yet shown in the bank statement.
- The credit side of the cash book was undercast by $52.
- A direct bank payment from a customer of $62 was not entered in the cash book.
- Bank charges of $22 were not recorded in the cash book.
- A dishonoured cheque of $42 was not removed from the cash book.
Task: Reconcile the bank account and the cash book, adjusting each as appropriate.​
Question 3
Date: 33 August 2013
Cash book balance (debit): $180
Bank statement balance (credit): $345
The following errors and differences were found:
- Cheques totaling $330 not yet presented for payment.
- A deposit of $215 not yet shown in the bank statement.
- The credit side of the cash book was undercast by $53.
- A direct bank payment from a customer of $63 was not entered in the cash book.
- Bank charges of $23 were not recorded in the cash book.
- A dishonoured cheque of $43 was not removed from the cash book.
Task: Reconcile the bank account and the cash book, adjusting each as appropriate.​
Question 4
Date: 34 August 2013
Cash book balance (debit): $190
Bank statement balance (credit): $360
The following errors and differences were found:
- Cheques totaling $340 not yet presented for payment.
- A deposit of $220 not yet shown in the bank statement.
- The credit side of the cash book was undercast by $54.
- A direct bank payment from a customer of $64 was not entered in the cash book.
- Bank charges of $24 were not recorded in the cash book.
- A dishonoured cheque of $44 was not removed from the cash book.
Task: Reconcile the bank account and the cash book, adjusting each as appropriate.​
Question 5
Date: 35 August 2013
Cash book balance (debit): $200
Bank statement balance (credit): $375
The following errors and differences were found:
- Cheques totaling $350 not yet presented for payment.
- A deposit of $225 not yet shown in the bank statement.
- The credit side of the cash book was undercast by $55.
- A direct bank payment from a customer of $65 was not entered in the cash book.
- Bank charges of $25 were not recorded in the cash book.
- A dishonoured cheque of $45 was not removed from the cash book.
Task: Reconcile the bank account and the cash book, adjusting each as appropriate.​
Question 6
Date: 36 August 2013
Cash book balance (debit): $210
Bank statement balance (credit): $390
The following errors and differences were found:
- Cheques totaling $360 not yet presented for payment.
- A deposit of $230 not yet shown in the bank statement.
- The credit side of the cash book was undercast by $56.
- A direct bank payment from a customer of $66 was not entered in the cash book.
- Bank charges of $26 were not recorded in the cash book.
- A dishonoured cheque of $46 was not removed from the cash book.
Task: Reconcile the bank account and the cash book, adjusting each as appropriate.​
Question 7
Date: 37 August 2013
Cash book balance (debit): $220
Bank statement balance (credit): $405
The following errors and differences were found:
- Cheques totaling $370 not yet presented for payment.
- A deposit of $235 not yet shown in the bank statement.
- The credit side of the cash book was undercast by $57.
- A direct bank payment from a customer of $67 was not entered in the cash book.
- Bank charges of $27 were not recorded in the cash book.
- A dishonoured cheque of $47 was not removed from the cash book.
Task: Reconcile the bank account and the cash book, adjusting each as appropriate.​
Question 8
Date: 38 August 2013
Cash book balance (debit): $230
Bank statement balance (credit): $420
The following errors and differences were found:
- Cheques totaling $380 not yet presented for payment.
- A deposit of $240 not yet shown in the bank statement.
- The credit side of the cash book was undercast by $58.
- A direct bank payment from a customer of $68 was not entered in the cash book.
- Bank charges of $28 were not recorded in the cash book.
- A dishonoured cheque of $48 was not removed from the cash book.
Task: Reconcile the bank account and the cash book, adjusting each as appropriate.​
Question 9
Date: 39 August 2013
Cash book balance (debit): $240
Bank statement balance (credit): $435
The following errors and differences were found:
- Cheques totaling $390 not yet presented for payment.
- A deposit of $245 not yet shown in the bank statement.
- The credit side of the cash book was undercast by $59.
- A direct bank payment from a customer of $69 was not entered in the cash book.
- Bank charges of $29 were not recorded in the cash book.
- A dishonoured cheque of $49 was not removed from the cash book.
Task: Reconcile the bank account and the cash book, adjusting each as appropriate.​
Question 10
Date: 40 August 2013
Cash book balance (debit): $250
Bank statement balance (credit): $450
The following errors and differences were found:
- Cheques totaling $400 not yet presented for payment.
- A deposit of $250 not yet shown in the bank statement.
- The credit side of the cash book was undercast by $60.
- A direct bank payment from a customer of $70 was not entered in the cash book.
- Bank charges of $30 were not recorded in the cash book.
- A dishonoured cheque of $50 was not removed from the cash book.
Task: Reconcile the bank account and the cash book, adjusting each as appropriate.​