Reconcile a bank account to the general ledger

Practice the sequence you already learned for “Reconcile a bank account to the general ledger” until the order feels automatic. Drill the month-end bank-reconciliation order from accounting-control training. The GL is not adjusted to make it tie before outstanding items are listed.

1. Obtain the bank statement and the GL cash balance as of the same date.
2. Tick cleared checks and deposits.
3. List outstanding checks, deposits in transit, and bank-only items.
4. Investigate any unreconciled difference above the threshold.
5. Book only supported adjustments.
6. Have a reviewer who did not prepare the rec sign it.