Bank Reconcilliation Statements

Question 1

What can cause the bank statement and cash book to be out of sync?

Answer 1

Unpresented cheques: Cheques the business has sent that have not been presented.
Outstanding lodgements: A business has received cash from a TR but it has not been recorded on the bank statement
Bank statement can be a source document: pretty simple
Errors: Pretty simple

Question 2

Bank reconciliation statement layout

Answer 2

Balance as per cashbook
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Add unpresented chequez:
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Less outstanding lodgements:
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Balance as per bank statement