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Big Red Book Accounts v5

Bank Reconciliation

You can at any time look up the balance of a Bank Account. However, if you looked up the bank balance in

the program and then rang the bank to ask them the balance according to their records, you would generally

find their answer would be different to yours. The main part of the difference would be due to what are

called

Outstanding Items

. These are items which are part of your records but have not yet appeared in the

bank’s records.

A cheque written yesterday that you entered into the Cheques Journal and posted to a Supplier this morning

would be an example of an outstanding item. It would be reflected in the balance showing in the

Big Red

Book

but not in any bank statement balance prepared in the next few days. Because of outstanding items

like this, the balance in the program is often more up-to-date than the bank’s records.

When your bank statement does arrive, it is important that the items shown on it and the final balance are

checked by you against your own records. As mentioned above, the balance shown will almost invariably

differ from that shown in your own records. The process of accounting for the difference between the two

balances is called

Bank Reconciliation

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