Identify Reconciling Items

Classify each item as a bank-side or book-side adjustment and calculate the totals.

Prepare Bank Reconciliation

Complete the two-column bank reconciliation — bank balance and book balance adjusted to the same amount.

Journal Entries After Reconciliation

Record the required adjusting journal entries for all book-side items found in the reconciliation.

Find the Error

A reconciliation doesn't balance. Identify the mistake and calculate the correct adjusted balance.

NSF Check Problems

Record a returned NSF check and any subsequent customer payment.

Full Bank Reconciliation

Complete reconciliation with all item types plus all required journal entries.

Mixed Problems

Varied bank reconciliation scenarios combining multiple concepts.