State whether balances are debit/positive or overdraft and reconcile each difference.
Adapted preparation worksheet, not a prescribed form or completed professional opinion. Type in the yellow areas. Use “Save completed copy” before closing; edits are not uploaded or automatically saved. Keep signed originals where required. Calculations must be completed and checked by the user.
| Bank / account / month | |
|---|---|
| Balance per cash book | |
| Add: issued cheques not presented | |
| Less: deposits not credited | |
| Bank-only charges / interest to book | |
| Other differences with sign | |
| Expected statement balance | |
| Actual statement balance | |
| Unexplained difference | |
| Evidence / preparer / reviewer |