Excel Skills | Cashbook & Bank Reconciliation Template

Instructions www.excel-skills.com
This template enables users to record deposit and withdrawal transactions for multiple bank accounts and automatically produces a monthly cashbook report and a bank reconciliation. The cashbook report can be compiled for any 12 month reporting period by simply entering the appropriate start date in a single input cell and the report can be viewed on an individual account or consolidated basis. The template also accommodates petty cash transactions and sales tax calculations. Note: Refer to our Service Based and Trade Based Accounting templates if you require a more comprehensive monthly accounting solution that includes an income statement, cash flow report and balance sheet. Our accounting templates also automatically calculate debtors, creditors, cash and sales tax balances. The cashbook template also facilitates performing a bank reconciliation for any bank account by simply entering or copying all cashbook transactions onto the Data sheet and entering the appropriate bank statement date for each cashbook transaction. The bank reconciliation on the Recon sheet is calculated automatically from the cashbook entries and can easily be rolled forward for the next monthly period or rolled back to display the bank reconciliation for any previous period. The following sheets are included in this template: Set-up - this sheet enables users to enter the appropriate business name & sales tax percentage and to add additional bank account codes to the template. A list of the input error codes that can be encountered on the Data sheet is also included on this sheet. Data - all cashbook transactions should be entered on this sheet or copied from an accounting program export file. You can add additional columns in order to match the columns on this sheet to the format of any accounting program export file but note that all the existing columns should be retained. After recording all the appropriate cashbook entries on this sheet, the bank statement date of each transaction should be entered in column J. Cashbook - the cashbook report on this sheet is automatically compiled based on the transactions that are entered on the Data sheet and the start date that is specified in cell D1. The report can be compiled for an individual bank account by selecting the appropriate bank code from the list box in cell D2 or a consolidated report for all bank accounts can be compiled by simply clearing the contents of the list box. You can also compile a report that included only deposits or withdrawals by selecting the appropriate item from the list box in cell D3. The default accounts on this sheet can be amended and you can add as many accounts as required. Recon - this sheet includes a bank reconciliation report that is automatically compiled based on the cashbook transactions that are recorded on the Data sheet. All the calculations on this sheet are automated and the only user input that is required is entering the appropriate bank code in cell B4, the reconciliation date in cell B5 and the actual bank statement balance in cell B25.

Record Cashbook Transactions

All cashbook transactions should be entered or copied onto the Data sheet. All the columns with a yellow column heading require user input while the columns with a light blue column heading contain formulas that should be copied for each new transaction that is entered. The sheet includes the following columns: Transaction Date - enter the cashbook transaction date in this column. This is the date that a deposit is received or a payment is made. Note that all dates should be entered in accordance with the regional date settings that are specified in the System Control Panel. Transaction Type - select, enter or copy a "D" to identify all deposit transactions and a "W" to identify all withdrawal transactions. A list box has been included in this column in order to simplify selecting the appropriate transaction type but you can also copy the appropriate character from one of the existing cells in this column. Customer / Supplier - enter the name of the appropriate customer or supplier to which the transaction relates.

Reference - enter a transaction reference in this column that will enable you to trace the transaction to its supporting documentation. For example: an invoice number, bank statement reference, receipt number or a reference to a debit order can be used. Description - enter a brief description of the transaction which will enable you to easily determine the nature of the transaction. Inclusive Amount - all deposits and withdrawals should be entered as positive values. Transaction reversals can be entered as negative values but note that all negative values will be flagged in the Error Code column. All transaction amounts should be entered inclusive of sales tax. Tax Code - select a tax code from the list box. A tax code of A should be selected for all cashbook transactions that are subject to sales tax and a tax code of E should be selected for all cashbook transactions that are exempt of sales tax. Bank Code - select the appropriate bank account code from the list box in this column. The template includes 3 default bank account codes and a petty cash code but you can add additional bank accounts on the Set-up sheet by inserting a new row anywhere between the first bank code and the petty cash code (PC), entering a new bank code in column A and entering a description of the new bank account in column B. Account Number - select the appropriate account number from the list box. The list box in this column will include the account numbers and descriptions of all the accounts that have been added to the Cashbook sheet. New accounts therefore need to be added to the Cashbook sheet before being available for selection. Statement Date - review the actual bank account statement and enter the appropriate bank statement date for each of the cashbook transactions that have been recorded on this sheet. Note that you should leave the statement date blank if a cashbook entry cannot be traced to the actual bank statement. Cashbook Balance - this column includes a calculation of the cashbook balance for the appropriate bank account which is based on the transaction date that is entered in column A. For transactions on the same date, the sequence in which the transactions are included on the Data sheet determines which transactions are included first in the calculation. Sales Tax Amount - the sales tax amounts in this column are calculated based on the tax code that is selected in column G and the sales tax percentage that is specified in cell C6 on the Set-up sheet. Note that all the amounts in this column should be pasted as values before entering a new sales tax percentage if an amendment in the sales tax percentage is required. Exclusive Amount - the amounts in this column exclude the sales tax that is calculated in the previous column and are calculated by deducting the sales tax amounts from the inclusive amounts in column F. Cashbook Balance Date - the dates that are calculated in this column are used in order to determine the cashbook balances in column K. Error Code - the formula in this column displays an error code if an input error has occurred. The appropriate error code will be highlighted in orange until the error is rectified. Refer to the error codes section of the instructions for more guidance on how to resolve input errors. Note: The list box in the Account column contains both the account number and the account description but only the appropriate account number should be selected when allocating transactions. Excel actually does not allow for the inclusion of two columns in a list box but we have implemented a work around to include both the account number and description in the list box in order to make it easier to select the appropriate accounts. However, because of the implementation of this feature, you will not be able to enter the account number into the Account column and all account numbers should therefore be selected from the list box or copied from one of the existing, similar entries on this sheet. As we mentioned before, you can add additional columns to the Data sheet if required in order to match this sheet to the format of any accounting program export files but you should not delete any of the existing columns! If you delete an existing column, this may result in calculation errors. Note: All the transactions on the Data sheet should be entered in a continuous cell range otherwise some transactions may not be included in the cashbook and bank reconciliation reports. No blank rows should therefore be inserted anywhere between the first and last rows on the Data sheet.

Note: We have activated the Auto Filter feature on the Data sheet. This useful feature enables you to filter the transactions that are included on this sheet according to requirements. For example, the Custom filter option can be used to display all transactions dated between the first and last day of a month in order to compare the cashbook entries of a particular month to the actual bank statement. Similarly, all transactions with a blank value in the Statement Date column can be selected in order to compile a report of all the cashbook transactions that are not yet reflected on the actual bank statement. Error Codes The following error codes may result from inaccurate input on the Data sheet and will be displayed in the Error Code column and highlighted in orange. The heading of the affected input column will also be highlighted in E1 - this error code means that the statement date that has been entered in column J is before the transaction date in column A. Statement dates can never be before the transaction dates and the error can therefore be rectified by either amending the appropriate transaction date or the statement date. E2 - this error code means that an invalid transaction type has been selected in column B and the error can be rectified by selecting either a D for deposits or a W for withdrawals from the list box in column B. E3 - this error code means that a negative value has been entered in column F as the inclusive transaction amount. All amounts must be entered as positive values and the appropriate transaction type in column B determines whether the amount is treated as a positive amount (deposit) or a negative amount (withdrawal) for cashbook calculation purposes. For transaction reversals, we therefore recommend entering a positive value and selecting an alternative transaction type. E4 - this error code means that the account number that has been selected in column I is invalid. All the accounts that have been entered on the Cashbook sheet will be included in the list boxes in column I and the error can therefore be rectified by simply selecting a valid account number from the list box. New accounts must be created on the Cashbook sheet before being available for selection. E5 - this error code means that the bank account code that has been selected in column H is invalid. All the bank account codes that have been created on the Set-up sheet will be included in the list boxes in column H and the error can therefore be rectified by simply selecting a valid bank account code from the list box. New bank account codes must be created on the Set-up sheet before being available for selection. Note: Input errors may result in inaccurate cashbook and bank reconciliation calculations and it is therefore imperative that all errors are resolved before reviewing the cashbook report on the Cashbook sheet or the bank reconciliation on the Recon sheet. Recording the Opening Cashbook Balances The following procedure needs to be completed in order to record the opening cashbook balances of existing bank accounts: Enter a transaction on the Data sheet for the opening bank statement balance. The transaction date and the statement date of the opening balance should be the same. A transaction type of "D" should be used for a positive balance and a transaction type of "W" for a negative balance (amount should however be a positive value). The transaction reference and description should indicate that the transaction relates to the opening bank statement balance and the transaction should be dated on the last day of the month before the first monthly period that needs to be included in the cashbook. Enter or copy all the outstanding deposits and withdrawals as at the last day of the month before the first month that needs to be included in the cashbook onto the Data sheet. These outstanding entries should include all transactions that need to be included in the opening cashbook balance but have not yet been included on the actual bank statement. The cashbook transaction dates should be entered in column A and the bank statement dates should be left blank until the transactions are included on the actual bank statement.

Example: If the first monthly period that you want to include in the cashbook is March, the actual bank statement balance as at 28 February should be entered as a transaction on the Data sheet. The transaction date and statement date should be 28 February and a transaction type of D should be selected if the balance is positive and a transaction type of W should be selected if the balance is negative. All outstanding deposits as at 28 February should be recorded by selecting a transaction type of D and entering the actual cashbook transaction dates in column A. All outstanding withdrawals as at 28 February should be entered by selecting a transaction type of W and entering the actual cashbook transaction dates in column A. Example: If an outstanding cheque was issued on the 15th of February and the cheque has not been processed through the actual bank statement by the 28th of February, the cheque should be recorded by selecting a transaction type of W and entering the date of the cheque in column A (15th of February). The statement date should be left blank until the cheque number is included on the actual bank statement and only then will this date be entered in the Statement Date column (the statement date will therefore be a date after 28 February). In order to check if the opening cashbook balance has been entered accurately, enter any subsequent date in cell B5 on the Recon sheet. The calculated bank statement balance should agree to the opening bank statement balance that was specified on the Data sheet, the opening cashbook balance should agree to the balance according to any previously used Cashbook (if applicable) and the outstanding deposit and withdrawal totals should agree to the sum of the transactions that have been entered on the Data sheet (entries dated on or before the opening balance date that have not yet been included on the bank statement). Note: This procedure should be repeated for all the bank accounts that need to be included in the template. Petty cash accounts typically have no outstanding items and only the balance of the cash on hand at the end of the month prior to the first month that is included in the template therefore needs to be specified. Transfers between Bank Accounts When funds are transferred between two bank accounts, the deposit and withdrawal entries both need to be recorded. The deposit entry should be recorded by selecting the bank account into which the funds are transferred and the withdrawal entry should be recorded by selecting the bank account from which the funds are We recommend creating a cash transfer control account on the Cashbook sheet and selecting this account in column I on the Data sheet when recording transfers between bank accounts. By using a single account for bank transfers, you can therefore easily determine when only one of the entries has been recorded. We've created a default cash transfer control account (BS-399) on the Cashbook sheet but you can use another account if you are using an existing account structure. Note: You can check whether the balance of the cash transfer control account is nil by clearing the contents of the bank account code list box on the Cashbook sheet in cell D2 in order to display the cashbook totals for all bank accounts. If a total is not nil, the transactions for the appropriate period should be investigated in order to determine why the allocations to the cash transfer control account do not result in a nil balance. Note: If a bank account code is selected in cell D2, the total for the cash transfer control account will probably not be nil because only one side of the transfer would be taken into account. This total represents the total funds transferred from the selected bank account to any other bank account or the reimbursements of petty cash. Petty Cash Transactions Although petty cash does not actually represent an actual cashbook which has a bank statement, we have included a default bank code (PC) for petty cash in the template in order to facilitate also recording petty cash transactions. The statement dates that are entered for the petty cash account in column J on the Data sheet should therefore be the same as the transaction dates that are entered in column A.

Creating Additional Bank Accounts The template includes three default bank accounts and a petty cash account. The default bank codes and descriptions of these accounts are included on the Set-up sheet. Additional bank accounts can be added to the template by simply inserting the required number of new rows anywhere between the first bank code and the petty cash code, entering a new bank code in column A and entering a description of the bank account in column As soon as the new bank account codes have been created, the codes will be available for selection from the bank code list boxes on the other sheets. Note that the default bank codes and descriptions of the bank accounts on the Set-up sheet can also be amended if required. Note: After adding additional bank accounts, you also need to copy the formulas at the bottom of the Cashbook sheet in order to include the closing balance calculations of all the bank accounts on the Cashbook sheet.

Cashbook Report
The cashbook report on the Cashbook sheet is automatically compiled based on the transactions that are recorded on the Data sheet, the start date that is specified in cell D1 and the bank account code that is selected in cell D2. The report includes 30 default accounts but you can add additional accounts and customize the default account numbers and descriptions as required. It is also not necessary to use the default account format which consists of a two letter code indicating income statement and balance sheet accounts and a 3 digit number indicating the account group and account number. You can specify any account number format by simply editing the account numbers in column A on the Cashbook sheet and entering the appropriate account descriptions in column B. Additional accounts can be added by simply inserting a new row at the appropriate row location, entering the new account number and description and copying all the formulas in the columns with a light blue column heading from one of the existing rows (except for the row that contains the sales tax control account). You can also delete accounts if you wish to do so but care should be taken not to delete accounts to which entries have been allocated on the Data sheet because this may result in inaccurate cashbook calculations. If an account is deleted and entries have been allocated to the account, the appropriate rows on the Data sheet will contain an E4 error code in the Error Code column on the Data sheet. A new account allocation will then have to be selected in order to rectify the errors. The 12 month reporting period that is included in the cashbook report is determined based on the start date that is entered in cell D1. After specifying the initial opening balances, the cashbook report can be rolled forward for an unlimited number of future periods by simply entering a new start date in cell D1. All the cashbook calculations are automatically adjusted based on the date that is specified. The cashbook report can be compiled for a single bank account by simply selecting the appropriate bank account code from the list box in cell D2 or a consolidated cashbook report which includes all the bank accounts and the petty cash account can be compiled by simply clearing the contents of the list box in cell D2. You also have the option of including all cashbook transactions (the default selection) or only including deposit or withdrawal type transactions by simply selecting the appropriate transaction type from the list box in cell D3 on the Cashbook sheet.

Note: The formulas that have been included in the row that contains the sales tax control account differ from the formulas that have been included in the other rows. You can change the account number of the sales tax control account if required but care should be taken not to copy the formulas in this row to any other rows when creating new accounts otherwise the cashbook calculations will not be accurate. Note: The closing balances of all the default bank accounts at the end of each monthly period are included below the cashbook report. If you create additional bank accounts on the Set-up sheet, the formulas that are used to calculate the closing balance will need to be copied to the appropriate number of additional rows in order to also include the closing balances of the additional bank accounts on the Cashbook sheet.

Performing a Bank Reconciliation

Bank Statement Dates The automated bank reconciliation on the Recon sheet is compiled based on the bank statement dates that are entered in column J on the Data sheet. Users therefore need to obtain a copy or extract of the actual bank statement and enter the statement dates of all the cashbook entries that are included on the Data sheet. If a transaction does not appear on the actual bank statement, the statement date should be left blank. We recommend that you sort all the entries for the appropriate bank account on the Data sheet in ascending order based on the transaction dates in column A in order to simplify the recording of the appropriate statement dates. Note that the dates can be entered or copied from the Transaction Date column (if the same dates apply) and should be recorded in accordance with the regional date settings that are specified in the System Control We also recommend that you make a tick mark next to the entries on the actual bank statement to ensure that the statement dates of all entries have been recorded on the Data sheet. After entering the statement dates of all the entries that appear on the bank statement, open the Recon sheet in order to review the bank reconciliation. Bank Reconciliation Select the appropriate bank account code from the list box in cell B4 and enter the appropriate date on which the reconciliation needs to be performed in cell B5 - all the calculations on the Recon sheet will be updated automatically based on the reconciliation date that is specified. Note: If you clear the contents of the bank account code list box in cell B4, all the calculations on the Recon sheet will be based on all the transactions that are included on the Data sheet and it may therefore be difficult to reconcile any individual bank account to an actual bank statement. We therefore recommend performing bank account reconciliations on an individual account basis and only clearing the list box if you want to view a consolidated reconciliation for all the bank accounts and the petty cash account. The total of all withdrawal and deposit entries for the selected bank account will be included under the Current Month Transactions section of the report. These totals include all the entries between the 1st day of the month and the date that has been specified as the reconciliation date in cell B5. All withdrawals have a transaction type of "W" in column B on the Data sheet and all deposits have a transaction type of "D" in column B on the Data Note: All the current months' entries are included in these totals regardless of whether the transactions appear on the bank statement (and therefore contain a statement date in column J on the Data sheet). Note: Transactions dated (in the Transaction Date column on the Data sheet) after the reconciliation date are not included in the calculations on the Recon sheet. The Cashbook Closing Balance will therefore be the net total of all deposits and withdrawals that are recorded on the Data sheet and dated on or before the reconciliation date that has been specified in cell B5.

Similarly, the outstanding withdrawal and deposit totals include all the entries that are dated before the reconciliation date (in the Transaction Date column on the Data sheet) and contain statement dates (in column J of the Data sheet) that are dated after the reconciliation date or have been left blank (entries that are therefore not yet reflected on the actual bank statement). The Calculated Bank Statement Balance is arrived at by deducting the outstanding deposits total from the Cashbook Closing Balance and adding the outstanding withdrawals to this balance. The calculation therefore reflects the cashbook balance before taking the entries that do not appear on the bank statement into account. This amount should therefore agree to the actual bank statement balance as at the reconciliation date. The Actual Bank Statement Balance on the reconciliation date should be entered in cell B25 and cell B27 reflects the difference between the calculated and actual bank statement balances. Cell C27 will contain a green "ok" message if the two balances are equal and a red "error" message if the balances are not equal. If an error is displayed, it means that the entries on the actual bank statement and the cashbook entries on the Data sheet do not reconcile. There could be a number of explanations for an error being An entry that is included on the Data sheet does not appear on the bank statement but a statement date has been entered in column J for the particular entry. An entry that is included on the Data sheet appears on the bank statement but a statement date has not been entered in column J for the particular entry. The statement date in column J has been entered incorrectly. An entry that appears on the bank statement has not been recorded on the Data sheet. The transaction amount differs between the Data sheet and the actual bank statement. As you can see, there are a number of reasons why an unexplained difference can be encountered after performing a bank reconciliation. It is therefore absolutely essential that you take care while performing a bank reconciliation to ensure that all cashbook entries are reconciled accurately - it is a lot harder to find errors after performing a bank reconciliation and the exercise of finding errors can be quite time consuming. Fortunately, we have designed this template in such a way that it should be reasonably easy to find an explanation for any unexplained differences that may occur! When you encounter an unexplained difference between the calculated and actual bank statement balances, we recommend that you complete the following steps in order to find an explanation for the error: Review the Error Code column on the Data sheet and ensure that there are no error codes that are reflected in this column. If any error codes are reflected in this column, the errors should be rectified before continuing with the bank reconciliation. Identify the first date on which there is a difference between the calculated and actual bank statement balances - this step can be completed by changing the reconciliation date in cell B5 and comparing the calculated bank statement balance to the actual bank statement balance at the end of each day that forms part of the particular reconciliation period. We recommend that you start with the first day of the particular period and that you enter all subsequent dates until you find a difference between the calculated and actual bank statement balances. We also recommend that you sort the entries on the Data sheet for the particular bank account in ascending order based on the Statement Date column in order to simplify the completion of this exercise. Review the dates that have been entered in the Statement Date column on the Data sheet for all days where an unexplained difference exists and ensure that the amounts on the Data sheet and the actual bank statement agree, that the dates have been entered correctly in the Statement Date column, that all entries on the actual bank statement have been included on the Data sheet and that a statement date has been entered on the Data sheet for all the entries on the actual bank statement. This procedure should enable you to correct all the errors that have been made while performing the bank reconciliation.

Template Settings
The functionality that has been included in this accounting template uses data validation, conditional formatting and named cell ranges in order to validate all user input and to produce the reports that form part of this template. Most of the formulas that are used in this template are based on named cell ranges that include the first 1,000 rows on the Data sheet. When the number of transactions that you've recorded on the Data sheet reaches this limit, you will therefore have to extend the default number of rows in order to include all your recorded transactions in the template calculations. The named ranges can be extended by accessing the main Insert menu, selecting Name, and selecting Define in order to open the Define Name dialog box. The calculations that include the transactions on the Data sheet are all based on the "Records" named range. This named cell range contains a default value of 1,000 - you can therefore extend the number of transactions that are included in the template calculations by simply entering a new value for this named range and clicking the OK button. The data validation features that are used to validate user input on the Data sheet have been implemented in the first 1,000 rows on this sheet. Before you reach this limit, you can simply copy one of the blank rows before row 1,000 and paste the cells in this row into the required number of rows. This action will copy all the data validation and conditional formatting features to the target cell range.

Help & Customization

If you experience any difficulty while using this template and you are not able to find the appropriate guidance in these instructions, please e-mail us at support@excel-skills.com for assistance. This template has been designed with flexibility in mind to ensure that it can be used in most business environments. If however you need an Excel based template that is customized specifically for your business requirements, please e-mail our Support function and provide a brief explanation of your requirements.

Cashbook Template
Set-up
Business Name Sales Tax Percentage Bank Codes Code B1 B2 B3 PC Description B1 Bank Account B2 Bank Account B3 Bank Account Petty Cash Example Company (Pty) Ltd 14.0%

Input Error Codes (Data sheet) Code E1 E2 E3 E4 E5 Reason Statement date in column J is before the transaction date in column B Transaction type in column B is not valid Inclusive amount in column F is negative Account number in column I is invalid Bank code in column H is invalid

Example Company (Pty) Ltd

Cashbook Transactions www.excel-skills.com
Transaction Date Type Customer / Supplier Reference Description

R P D D W W D W D W W D W W W W W W W D D W D W W W D W W W W D D D W W W D W W D W W W

Opening Opening Opening Opening XY Solutions Hollard WS Wholesale ABSA Transfer Transfer Cash Cash Payroll PR Properties SQ Financial Services XY Solutions IAS Accountants Hollard Waltons GP Accountants TRF Solutions ABSA Transfer Transfer Waltons Cash Cash Inland Revenue Payroll PR Properties SQ Financial Services WC Financial Advisors WC Financial Advisors WC Financial Advisors XY Solutions IAS Accountants Hollard ABC Limited Waltons ABSA Transfer Transfer PQW Parking Waltons

Receipt No Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Receipt No Payment Payment Payment Payment Payment Payment Payment Payment

Opening Bank Statement Balance Opening Bank Statement Balance Opening Bank Statement Balance Opening Petty Cash Balance Internet Service Provider Insurance Consulting Services Service Fees Bank Transfer Bank Transfer Petty Cash Reimbursement Petty Cash Reimbursement Salaries Rent Interest paid Internet Service Provider Bookkeeping Insurance Paper Consulting Services Consulting Services Service Fees Bank Transfer Bank Transfer Paper Petty Cash Reimbursement Petty Cash Reimbursement Sales Tax Salaries Rent Interest paid Taxation Services Accounting Services Consulting Services Internet Service Provider Bookkeeping Insurance Accounting Services Paper Service Fees Bank Transfer Bank Transfer Parking Paper

W D W W W D W W W W D D W W W D W W D W W W W W W D D W W W W W W W D W D W D W W W W D W W D W W D W W

Cash Cash Payroll PR Properties SQ Financial Services LS Retail XY Solutions IAS Accountants Hollard Waltons SQ Financial Services XX Building Supplies ABSA Finance Week Waltons Transfer Transfer Cash Cash Inland Revenue XR Supplies Payroll PR Properties SQ Financial Services SQ Financial Services TRF Solutions WW Retail XY Solutions IAS Accountants Waltons Hollard PQW Parking ABSA SPAR Transfer Transfer DF Manufacturing Cash Cash Payroll PR Properties SQ Financial Services SQ Financial Services DF Manufacturing XY Solutions IAS Accountants Digicom Hollard ABSA Transfer Transfer Cash

Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment

Petty Cash Reimbursement Petty Cash Reimbursement Salaries Rent Interest paid Commission Received Internet Service Provider Bookkeeping Insurance Paper Loan Received Accounting Services Service Fees Annual Subscription Paper Bank Transfer Bank Transfer Petty Cash Reimbursement Petty Cash Reimbursement Sales Tax Computer equipment Salaries Rent Capital repayment Interest paid Accounting Services Taxation Services Internet Service Provider Bookkeeping Paper Insurance Parking Service Fees Consumables Bank Transfer Bank Transfer Accounting Services Petty Cash Reimbursement Petty Cash Reimbursement Salaries Rent Capital repayment Interest paid Consulting Services Internet Service Provider Bookkeeping Consulting Services Insurance Service Fees Bank Transfer Bank Transfer Petty Cash Reimbursement

D W W W W W W W W W D W W D W D W W W D W W W W W W W W D W W D W D W D W W W W W W W W D D D W W W D W

Cash Inland Revenue Payroll PR Properties SQ Financial Services SQ Financial Services MM Brokers PQW Parking XY Solutions IAS Accountants FS Financial Services Hollard RT Office Supplies PTY Consultants ABSA Transfer Transfer Town Council Cash Cash Payroll PR Properties SQ Financial Services SQ Financial Services XY Solutions IAS Accountants SPAR Hollard IT Solutions ABSA PQW Parking Transfer Transfer DF Manufacturing Cash Cash Inland Revenue Payroll PR Properties SQ Financial Services SQ Financial Services XY Solutions GF Training IAS Accountants GP Accountants GP Accountants GP Accountants Hollard Economist ABSA Transfer Transfer

Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment

Petty Cash Reimbursement Sales Tax Salaries Rent Capital repayment Interest paid Investment in Shares Parking Internet Service Provider Bookkeeping Consulting Services Insurance Office chair Consulting Services Service Fees Bank Transfer Bank Transfer Rates Petty Cash Reimbursement Petty Cash Reimbursement Salaries Rent Capital repayment Interest paid Internet Service Provider Bookkeeping Consumables Insurance Consulting Services Service Fees Parking Bank Transfer Bank Transfer Consulting Services Petty Cash Reimbursement Petty Cash Reimbursement Sales Tax Salaries Rent Capital repayment Interest paid Internet Service Provider Course Bookkeeping Accounting Services Taxation Services Secretarial Services Insurance Subscription Service Fees Bank Transfer Bank Transfer

W D W W W W D W W W D W W D W W W D W W W W W D W W D W W D W W D D D W W D W W W D W W W W W D D W W D

Cash Cash Payroll PR Properties SQ Financial Services SQ Financial Services CC Supplies XY Solutions IAS Accountants Hollard TRF Solutions PQW Parking ABSA Transfer Transfer SPAR Cash Cash Inland Revenue Payroll PR Properties SQ Financial Services SQ Financial Services ABC Limited XY Solutions IAS Accountants EC Estate Agents Hollard ABSA Transfer Transfer Cash Cash DF Manufacturing The Paint Shop Payroll PR Properties PTY Consultants SQ Financial Services SQ Financial Services Qantas WW Retail XY Solutions IAS Accountants Hollard ABSA SPAR WS Wholesale Transfer Transfer Cash Cash

Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment Payment

Petty Cash Reimbursement Petty Cash Reimbursement Salaries Rent Capital repayment Interest paid Accounting Services Internet Service Provider Bookkeeping Insurance Consulting Services Parking Service Fees Bank Transfer Bank Transfer Consumables Petty Cash Reimbursement Petty Cash Reimbursement Sales Tax Salaries Rent Capital repayment Interest paid Consulting Services Internet Service Provider Bookkeeping Taxation Services Insurance Service Fees Bank Transfer Bank Transfer Petty Cash Reimbursement Petty Cash Reimbursement Consulting Services Taxation Services Salaries Rent Consulting Services Capital repayment Interest paid Travel Consulting Services Internet Service Provider Bookkeeping Insurance Service Fees Consumables Consulting Services Bank Transfer Bank Transfer Petty Cash Reimbursement Petty Cash Reimbursement

W W W W W W

Inland Revenue Payroll PR Properties SQ Financial Services SQ Financial Services XY Solutions

Payment Payment Payment Payment Payment Payment

Sales Tax Salaries Rent Capital repayment Interest paid Internet Service Provider

Amount

Account Name

Account Number

Bank Statement Date

Cash book Entry

Bank Statement Entry 20.30 44.80 2,100.00 7.00 700.00 20.30 112.00 44.80 28.00 1,141.00 1,568.00 7.00 28.00 700.00 980.00 462.00 4,639.32 20.30 112.00 44.80 2,100.00 28.00 7.00 78.82 28.00

3,400.00 1,600.00 1,000.00 165.30 364.80 17,100.00 57.00 8,000.00 8,000.00 210.00 210.00 8,000.00 5,700.00 100.00 165.30 912.00 364.80 228.00 9,291.00 12,768.00 57.00 8,000.00 8,000.00 228.00 320.00 320.00 2,700.00 8,000.00 5,700.00 100.00 7,980.00 3,762.00 37,777.32 165.30 912.00 364.80 17,100.00 228.00 57.00 13,000.00 13,000.00 641.82 228.00

Super Star Gas

Other 26-011009851-5

1,600.00 1,000.00 3,234.70 2,869.90 19,969.90 19,912.90 9,600.00 11,912.90 11,702.90 1,210.00 1,600.00 6,002.90 5,902.90 5,737.60 4,825.60 4,460.80 982.00 13,751.80 26,519.80 26,462.80 9,600.00 18,462.80 754.00 18,142.80 1,074.00 15,442.80 1,600.00 9,742.80 9,642.80 17,622.80 21,384.80 59,162.12 58,996.82 58,084.82 57,720.02 74,820.02 846.00 74,763.02 14,600.00 61,763.02 61,121.20 618.00

250.00 250.00 13,000.00 5,700.00 100.00 5,962.20 165.30 912.00 364.80 228.00 8,100.00 4,560.00 57.00 1,368.00 228.00 13,000.00 13,000.00 200.00 200.00 5,000.00 5,700.00 13,000.00 5,700.00 220.00 100.00 15,276.00 5,130.00 165.30 912.00 250.17 364.80 229.14 57.00 111.72 13,000.00 13,000.00 3,192.00 280.00 280.00 13,000.00 5,700.00 220.00 100.00 25,080.00 165.30 912.00 36,480.00 364.80 57.00 13,000.00 13,000.00 190.00

60,871.20 868.00 1,600.00 55,171.20 55,071.20 61,033.40 60,868.10 59,956.10 59,591.30 640.00 67,691.30 72,251.30 72,194.30 70,826.30 412.00 14,600.00 57,826.30 57,626.30 612.00 52,626.30 46,926.30 1,600.00 41,226.30 41,006.30 40,906.30 56,182.30 61,312.30 61,147.00 60,235.00 361.83 59,870.20 59,641.06 59,584.06 250.11 14,600.00 46,584.06 49,776.06 49,496.06 530.11 1,600.00 43,796.06 43,576.06 43,476.06 68,556.06 68,390.76 67,478.76 103,958.76 103,593.96 103,536.96 14,600.00 90,536.96 90,346.96

700.00 732.20 20.30 112.00 44.80 28.00 560.00 7.00 168.00 28.00 700.00 700.00 1,876.00 630.00 20.30 112.00 30.72 44.80 28.14 7.00 13.72 392.00 700.00 3,080.00 20.30 112.00 4,480.00 44.80 7.00 -

190.00 5,900.00 13,000.00 5,700.00 220.00 100.00 5,100.00 202.92 204.06 912.00 26,220.00 364.80 1,821.72 13,680.00 57.00 13,000.00 13,000.00 4,752.00 330.00 330.00 13,000.00 5,700.00 220.00 100.00 204.06 912.00 59.28 364.80 20,520.00 57.00 3,420.00 13,000.00 13,000.00 15,390.00 220.00 220.00 3,500.00 13,000.00 5,700.00 220.00 100.00 204.06 769.50 912.00 3,762.00 2,451.00 1,026.00 364.80 516.71 57.00 13,000.00 13,000.00

720.11 84,446.96 1,600.00 78,746.96 78,526.96 78,426.96 73,326.96 73,124.04 72,919.98 72,007.98 98,227.98 97,863.18 96,041.46 109,721.46 109,664.46 14,600.00 96,664.46 91,912.46 91,582.46 1,050.11 1,600.00 85,882.46 85,662.46 85,562.46 85,358.40 84,446.40 990.83 84,081.60 104,601.60 104,544.60 101,124.60 14,600.00 88,124.60 103,514.60 103,294.60 1,210.83 99,794.60 1,600.00 94,094.60 93,874.60 93,774.60 93,570.54 92,801.04 91,889.04 95,651.04 98,102.04 99,128.04 98,763.24 98,246.54 98,189.54 14,600.00 85,189.54

700.00 24.92 25.06 112.00 3,220.00 44.80 223.72 1,680.00 7.00 700.00 25.06 112.00 7.28 44.80 2,520.00 7.00 420.00 1,890.00 700.00 25.06 94.50 112.00 462.00 301.00 126.00 44.80 63.46 7.00 -

290.00 290.00 13,000.00 5,700.00 220.00 100.00 3,762.00 204.06 912.00 364.80 17,100.00 228.00 57.00 13,000.00 13,000.00 59.28 390.00 390.00 1,500.00 13,000.00 5,700.00 220.00 100.00 16,986.00 204.06 912.00 9,311.52 387.60 57.00 13,000.00 13,000.00 250.00 250.00 9,120.00 2,793.00 13,000.00 5,700.00 21,888.00 220.00 100.00 1,273.38 20,520.00 204.06 912.00 387.60 57.00 111.72 19,365.18 13,000.00 13,000.00 200.00 200.00

84,899.54 1,500.83 1,600.00 79,199.54 78,979.54 78,879.54 82,641.54 82,437.48 81,525.48 81,160.68 98,260.68 98,032.68 97,975.68 14,600.00 84,975.68 1,441.55 84,585.68 1,831.55 83,085.68 1,600.00 77,385.68 77,165.68 77,065.68 94,051.68 93,847.62 92,935.62 102,247.14 101,859.54 101,802.54 14,600.00 88,802.54 88,552.54 2,081.55 97,672.54 100,465.54 1,600.00 94,765.54 116,653.54 116,433.54 116,333.54 115,060.16 135,580.16 135,376.10 134,464.10 134,076.50 134,019.50 1,969.83 153,384.68 14,600.00 140,384.68 140,184.68 2,169.83

700.00 462.00 25.06 112.00 44.80 2,100.00 28.00 7.00 7.28 700.00 2,086.00 25.06 112.00 1,143.52 47.60 7.00 1,120.00 343.00 700.00 2,688.00 156.38 2,520.00 25.06 112.00 47.60 7.00 13.72 2,378.18 -

3,600.00 13,000.00 5,700.00 220.00 100.00 351.12

136,584.68 1,600.00 130,884.68 130,664.68 130,564.68 130,213.56

700.00 43.12

11,984,604.95

62,581.36

Difrence

1,600.00 1,000.00 3,214.40 2,825.10 17,869.90 19,905.90 9,600.00 11,912.90 11,702.90 1,210.00 1,600.00 5,302.90 5,902.90 5,717.30 4,713.60 4,416.00 954.00 12,610.80 24,951.80 26,455.80 9,600.00 18,462.80 726.00 18,142.80 1,074.00 15,442.80 1,600.00 9,042.80 9,642.80 16,642.80 20,922.80 54,522.80 58,976.52 57,972.82 57,675.22 72,720.02 818.00 74,756.02 14,600.00 61,763.02 61,042.38 590.00

60,871.20 868.00 1,600.00 54,471.20 55,071.20 60,301.20 60,847.80 59,844.10 59,546.50 612.00 67,691.30 71,691.30 72,187.30 70,658.30 384.00 14,600.00 57,826.30 57,626.30 612.00 52,626.30 46,226.30 1,600.00 40,526.30 41,006.30 40,906.30 54,306.30 60,682.30 61,126.70 60,123.00 331.10 59,825.40 59,612.92 59,577.06 236.39 14,600.00 46,584.06 49,384.06 49,496.06 530.11 1,600.00 43,096.06 43,576.06 43,476.06 65,476.06 68,370.46 67,366.76 99,478.76 103,549.16 103,529.96 14,600.00 90,536.96 90,346.96

720.11 84,446.96 1,600.00 78,046.96 78,526.96 78,426.96 73,326.96 73,099.12 72,894.92 71,895.98 95,007.98 97,818.38 95,817.74 108,041.46 109,657.46 14,600.00 96,664.46 91,912.46 91,582.46 1,050.11 1,600.00 85,182.46 85,662.46 85,562.46 85,333.34 84,334.40 983.55 84,036.80 102,081.60 104,537.60 100,704.60 14,600.00 88,124.60 101,624.60 103,294.60 1,210.83 99,794.60 1,600.00 93,394.60 93,874.60 93,774.60 93,545.48 92,706.54 91,777.04 95,189.04 97,801.04 99,002.04 98,718.44 98,183.08 98,182.54 14,600.00 85,189.54

84,899.54 1,500.83 1,600.00 78,499.54 78,979.54 78,879.54 82,179.54 82,412.42 81,413.48 81,115.88 96,160.68 98,004.68 97,968.68 14,600.00 84,975.68 1,434.27 84,585.68 1,831.55 83,085.68 1,600.00 76,685.68 77,165.68 77,065.68 91,965.68 93,822.56 92,823.62 101,103.62 101,811.94 101,795.54 14,600.00 88,802.54 88,552.54 2,081.55 96,552.54 100,122.54 1,600.00 94,065.54 113,965.54 116,433.54 116,333.54 114,903.78 133,060.16 135,351.04 134,352.10 134,028.90 134,012.50 1,956.11 151,006.50 14,600.00 140,384.68 140,184.68 2,169.83

136,584.68 1,600.00 130,184.68 130,664.68 130,564.68 130,170.44

11,922,023.59

Example Company (Pty) Ltd

Monthly Cashbook Report All cash accounts www.excel-skills.com Acc No Account Description IS-100 Income from Services IS-200 Other Income IS-305 Accounting Fees IS-310 Advertising & Marketing IS-315 Bank Charges IS-320 Commission IS-325 Computer Expenses IS-330 Consumables & Cleaning IS-335 Entertainment IS-340 Insurance IS-345 Office Expenses IS-350 Office Rent IS-355 Postage IS-360 Professional & Legal Fees IS-365 Salaries & Wages IS-370 Stationery IS-375 Subscriptions & Memberships IS-380 Telephone & Internet IS-385 Training IS-390 Travelling & Accommodation IS-395 Utilities IS-500 Interest Paid IS-600 Taxation IS-700 Other Expenses BS-100 Property, Plant & Equipment BS-200 Investments BS-700 Long Term Liabilities BS-800 Share Capital BS-399 Cash Transfer Control BS-600 Sales Tax Control Cashbook Total

Start Date Bank Account Report Type Mar-2011 15,000.00 (50.00) (320.00) (5,000.00) (8,000.00) (290.00) (100.00) 1,307.60 2,547.60

3/1/2011 All Apr-2011 62,788.00 (800.00) (50.00) (400.00) (320.00) (5,000.00) (8,000.00) (100.00) 5,170.52 53,288.52 May-2011 15,000.00 5,230.00 (800.00) (50.00) (400.00) (320.00) (5,000.00) (13,000.00) (290.00) (563.00) (100.00) 1,792.98 1,499.98 Jun-2011 17,400.00 (800.00) (50.00) (400.00) (320.00) (5,000.00) (13,000.00) (1,200.00) (100.00) (5,000.00) 7,880.00 (4,351.80) (4,941.80)

Jul-2011 29,300.00 (800.00) (50.00) (317.45) (320.00) (5,000.00) (13,000.00) (290.00) (201.00) (100.00) (220.00) 3,125.02 12,126.57

Aug-2011 32,000.00 (800.00) (50.00) (320.00) (5,000.00) (13,000.00) (179.00) (178.00) (100.00) (5,100.00) (220.00) (2,333.78) 4,719.22

Sep-2011 35,000.00 (800.00) (50.00) (320.00) (1,598.00) (5,000.00) (13,000.00) (4,752.00) (100.00) (220.00) 3,812.48 12,972.48

Oct-2011 31,500.00 (800.00) (50.00) (52.00) (320.00) (5,000.00) (13,000.00) (358.00) (3,000.00) (100.00) (220.00) (431.20) 8,168.80

Nov-2011 9,650.00 (800.00) (50.00) (320.00) (5,000.00) (13,000.00) (453.25) (675.00) (100.00) (220.00) 329.25 (10,639.01)

Dec-2011 29,900.00 (800.00) (50.00) (52.00) (320.00) (5,000.00) (13,000.00) (358.00) (200.00) (100.00) (220.00) 1,736.80 11,536.80

Jan-2012 55,818.00 (800.00) (50.00) (340.00) (5,000.00) (13,000.00) (179.00) (1,117.00) (100.00) (220.00) 6,766.48 41,778.48

Feb-2012 16,987.00 (800.00) (50.00) (98.00) (340.00) (5,000.00) (13,000.00) (308.00) (100.00) (220.00) (2,145.26) (5,074.26)

Total 350,343.00 5,230.00 (8,800.00) (600.00) (1,719.45) (3,880.00) (1,598.00) (60,000.00) (146,000.00) (1,653.25) (2,252.00) (675.00) (5,259.00) (4,752.00) (1,200.00) (5,000.00) (5,100.00) 6,120.00 14,779.08 127,983.38

Example Company (Pty) Ltd

Bank Reconciliation www.excel-skills.com

Bank Account Reconciliation Date Opening Balances

Calculated Bank Statement Balance Outstanding Items: Withdrawals Deposits Cashbook Balance

B1 2/29/2012

127,529.48 (1,273.38) 9,120.00 135,376.10

Current Month Transactions

Withdrawals Deposits (24,527.72) 19,365.18

Closing Balances
Cashbook Balance Outstanding Items: Withdrawals Deposits Calculated Bank Statement Balance (351.12) 19,365.18 111,199.50 130,213.56

Actual Bank Statement Balance

Unreconciled Difference

111,199.50
ok