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1. Bank reconciliation
(a) Corrections and adjustments to the cash book
(i) Payments made into the bank account or from the bank account by way of standing order or direct debit, which have not yet been entered in the cash book
(ii) Dividends received (on investments held by the business), paid direct into the bank account but not yet entered in the cash book
(iii) Bank interest and bank charges, not yet entered in the cash book
(iv) Errors in the cash book that need to be corrected
(v) Dishonored cheques
(b) Items reconciling the corrected cash book balance to the bank statement
(i) Unpresented cheques or outstanding cheques.
(ii) Outstanding lodgements or deposits credited after date.
(iii) Electronic payments that have not yet been cleared.
