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  #   002-061 - Bank Reconciliation Statement Exercises

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  This paper presents two Bank Reconciliation Exercises. Material supplied includes: drafts of a cash receipt bookcash payments book; anda format for the preparation of a bank reconciliationThe answers to the two bank reconciliation questions are also provided. The preparation of a bank reconciliati ...[Read more](#hikashop_show_tabular_description)

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 This paper presents two Bank Reconciliation Exercises. Material supplied includes:

drafts of a cash receipt book
cash payments book; and
a format for the preparation of a bank reconciliation
The answers to the two bank reconciliation questions are also provided.

The preparation of a bank reconciliation is an essential task to be undertaken by the person responsible for the bookkeeping function in a small/medium enterprise. This paper will assist that person to fully understand the bank reconciliation process.