BÀI GIẢNG kế TOÁN QUỐC tế chapter 15 bank reconciliations
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Chapter 15
BANK RECONCILIATIONS
Learning Objectives
1. Bank statement and cash book
2. Bank reconciliation
2
Bank statement and cash book
Bank reconciliation
A comparison of a bank statement with the
cash book.
The bank reconciliation is an important financial control.
The bank reconciliation will invariably show a difference.
3
Bank statement and cash book
Differences on bank reconciliation
• Errors: more likely in the cash book.
• Omissions: items on the bank statement
not in the cash book (e.g bank charges)
• Timing differences: e.g cheques issued
and entered in the cash book but not yet
presented at the bank.
4
Bank reconciliation
Proforma bank reconciliation
5
Bank reconciliation
Proforma bank reconciliation
6
