A M Benjamin Services  
       
 
     
  Bookkeeping and Tax Consulting  
  835 O Farrell St. # 404  
  San Francisco, CA 94109  
  415/596-3164  
  ambenjamin79@yahoo.com  
  www.a-m-benjamin-services.net  
             
               
  The Ultimate Bank Reconciler  
  by: Anthony M. Benjamin Sr.  
           
  The Ultimate Bank Reconciler is an accounting article on reconciling  
   your cash account and bank statement.  
         
  After reading this article the small business person should have a  
  a better understanding of the following subjects  
     
  (1) What a bank reconciliations is ?  
  (2) Why you needs to know what they are looking at ?  
  (3) Many bank reconciliation major terms ?  
  (4) The Key Elements of Bank Reconciliations ?  
  (5) Some microsoft excel key formula's ?  
  (6) The Key Elements of Bank Reconciliations ?  
  (7) Some microsoft excel key formula's ?  
     
   While this article was written to show my potential client my skills  
   as an accountant; it was also written as a tool for the small business   
  to check their employees work.  
     
  To many of my idols from the past died poor because they did not  
  take the time to learn the secrets of bank reconciliations, this  
  article will show anyone how to do it and what to look for.  
               
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  The Ultimate Bank Reconciler  
  Table of Contents  
  Page 02  
     
0 (01) The Ultimate Reconciler - Title Page  
## (02) The Ultimate Reconciler - Table of Contents  
## (03) Why reconcile your Cash Account ?  
## (04) The Beauty of Zero !  
## (05) What is your cash balance ?  
## (06) What are Cash Receipts ?   
## (07) What are your cash disbursements ?  
## (08) What is your ending cash bank balance !  
## (09) What is your bank deposits  
## (10) What is your bank disbursement !  
## (11) The Cash Reconciliation Formula !  
## (12) The Deposit Reconciliation formula  
## (13) The Disbursement Reconciliation formula  
## (14) The Magic of Microsoft  Excel Spreadsheets !  
## (15) Company Financial Data Example  
## (16) Complete Bank Reconciliation Example   
## (17) Glossary of terms  
## (18) About the Author  
## (19) Marketing Message !  
## (20) Final Thanks  
     
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  The Ultimate Bank Reconciler  
  Page 03  
  Why reconcile your cash account.?  
               
  This article is for the small business owner who wants to know a   
  little more about bank reconciliations.  
     
  Without a doubt, your business most important account is "Cash".  
     
  How you manage "Cash" will   
  (1) measure the success of your business,  
  (2) help protect you from fraud  
  (3) improve your credit rating by paying  
     
  While the operating and marketing your business may be your   
  main job and force you to delegate bank reconciling to another   
  person, it is imperative that you take a look at your "Cash" account  
   as a business owner on a consistent basis because as the   
  owner or accounting officer of a business, any mismanagement of "  
  Cash" will be blamed on you with serious legal consequences   
  attached to your personal and business reputation.  
     
  Reconciling your cash  will help your business grow and keep you   
  safer from government agencies and business creditors.  
     
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  The Ultimate Bank Reconciler  
  Page 04  
   The Beauty of Zero !  
           
  In the Science of Accounting, the number "Zero" is every   
  accountants, bookkeeper or clerk perfect dream; because when  
  you have two set of numbers, and when you subract the totals and   
  get "Zero", you have a reason to celebrate.  
     
  "Zero" in bank reconciliations  tells you everything is alright and  
  you completed your mission.  
     
  "Zero" in bank reconciliations tells you almost all of your money    
  has been accounted for which is a magical pill  that will let you  
  that will let you sleep a little easier that night.  
     
  "Zero", when attained in bank reconciliation on a consistant basis  
  tells the business world you are a professional and have acheived  
  a level of excellence in accounting that few people dream of.  
     
  Without "Zero there can be no bank reconciliation.  
     
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  The Ultimate Bank Reconciler  
  Page 05  
  What is your cash balance ?  
           
  On the surface, your figure for cash in your trial balance and  
  balance sheet, looks like a simple number amongst many other  
  numbers.  
     
  But in reality your cash balance is a summary statement of   
  all the money that came into and went out of your hands or  
  business for a specific period of time.  
     
  Your cash balance consist of two components:  
  (1) deposits - the money coming into your business  
  (2) disbursement - the money leaving your business  
  the components above will be discuss more indepth in the next  
  two chapters.  
     
  But as a business owner or operator, always knowing what your  
  cash balance is a daily job that is very important.  
     
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  The Ultimate Bank Reconciler  
  Page 06  
  What are Cash Receipts ?  
     
   Cash Reciepts in your Business and Bank Reconciliation are   
   two of sources of pride that uplift your spirit and reminders of  
   of your ability to generate income.  
     
   Primarily a list of:  
           1.  Dates  
           2.  Clients Names  
           3.  Amounts of Money that came in  
           4.  Income and Receivable Codes  
    that enter your business during a specific period of time, your  
    Cash Receipts are the energy that keep your company alive.  
     
   Keeping accurate records of the elements above measures  
  a. your financial success or failure  
  b. suggest how you can improve your cash flow  
  c. an informed list for taxes and other government reports  
     
  The business that carefully monitors its cash receipts, is the   
  business that can do an easy bank reconciliation and be very   
  sure the information on their balance sheet is correct.  
     
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  The Ultimate Bank Reconciler  
  Page 07  
  What are Cash Disbursement  ?  
     
   Cash Disbursement in your Business and Bank Reconciliation are   
  pictures of your financial obligations and ability to give to workers  
  and business associates during a specific period of time !  
     
   Primarily a list of:  
           1. Dates  
           2. Vendor Names  
           3. Amounts of Money that went out  
           4. Expense and Payable codes  
    that enter your business during a specific period of time, your  
    Cash Disbursements are the energy that keep your company alive.  
     
   Keeping accurate records of the elements above measures  
  a.  where your money went  
  b.  how much money you spent  
  c.  keep you in good repore with credit bureau's  
     
  The business owner that carefully monitors its cash disbursements,   
  is the business that has happy vendors and employees and spends  
  less time worrying about there money !  
     
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  The Ultimate Bank Reconciler  
  Page 08  
  What is your Ending Cash Balance ?  
     
  Your Ending Balance on your Bank Reconciliations is an   
  important number balance sheet because it is a summary of your  
  sources and uses of cash.  
     
  Without your ending cash balance you have no number to compare  
  to the the bank ending balance that verifies what your company  
  state is true or documents that support your financial growth or  
  financial decline.  
     
  When the Ending Cash Balance is carefully monitored, you can   
  tell without indepth analyzation  
     
  1. how much your business improved or declined  
  2. how close your business stuck to the budget  
  3. more time for searching on ideas for growth  
     
  The Ending Cash Balance is like a tombstone, it is the final number  
  that people and organization will remember by when determining  
  credit, tax reports and other business reports.  
     
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  The Ultimate Bank Reconciler  
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  What are your bank deposits ?  
     
  Banks are more than places than places we put our cash to  
  keep it safe, they are verifier of what we say is true and  
  financial associates that assist in running our business smoothly.  
     
  The number on the monthly bank statement, specificly the  
   bank deposits tells us,  
     
  1.  did the accountant record all receipts  
  2.  what information may be missing  
  3.  are there any suprises we need to check out  
     
  Unlike your company cash receipt, the bank deposit does not  
  have a client names on the bank statements, so bank reconcilers  
  must be very careful in recording dates so matching clients with   
  bank figures will be easier.  
     
  An important name in the analysis of bank deposits is   
  "deposit in transits", the accounting terms that tell what the  
  bank has not recorded and what you have recorded.  
     
  Bank Deposits are your proof of what you Earned or Borrowed !  
     
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  The Ultimate Bank Reconciler  
  Page 10  
  The Cash Reconciliation Formula  
     
  Bank disbursement on your monthly bank statement is a list of  
  the money that left your business account during a period of time.  
     
  While seldom the same number of your company disbursements,  
  it is a starting point to see where your money went and key   
  figure in verifying all your information is matching correctly.  
     
  To reconcile the bank disbursements to the company checks  
   the reconciler must be able to identify three key figures:  
     
  1.  prior month checks  
  2.  bank charges not listed on   
  3.  company currents checks not listed on bank statement  
     
  Different from bank deposits, bank disbursements have the same  
  check number as your company so reconciling this element is  
  easier.  
     
  Similiar to Bank Deposit, Bank Disbursement are proof of what  
  you have spent and invested in your business.  
     
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  The Ultimate Bank Reconciler  
  Page 11  
  The Cash Reconciliation Formula  
     
  The beauty of accounting and bank reconciliation is that it is a  
  universal formula that when applied correctly will give you  
  that magical number that number that accountant love, "zero"  
     
  The science of accounting is concern with matching  
  debits and credits, the left and right side of a trial balance.  
     
  The science of bank reconciliation is concern with matching  
  your company financial data to the banks financial data !  
     
  When the bank reconciliation formula below is applied correctly,   
  you can be confident your work is correct.  
 
Text Box: Company Formula Beginning Balance +Cash Receipts -Cash Disbursement -Missing Bank Fees + or - adustments Ending Balance
Text Box: Banks Formula Ending Bank Balance +Deposits in Transit - Oustanding Check + or - adustments Adj.Bank Balance
 
 
           
           
           
           
           
           
  When the formula above subtract to zero, you have the recorded   
  everything and can sleep easy tonight.  
     
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  The Ultimate Bank Reconciler  
  Page 12  
  The Disbursement Reconciliation Formula !  
     
  While the primary bank reconciliation formula are sets of number  
  from both your company and your bank account records, the   
  cash deposit reconciliation formula is a specialize set of numbers  
  that requires research of your bank records.  
     
  The bank deposit reconciliation formula requires you to keep  
  a track of both your current month deposits and your previous  
  months deposits, when done correctly, you can be assured  
  your bank reconciliation is correct and know where to look when  
  a number is incorrect on your bank reconciliation.  
 
Text Box: Banks Records Bank Deposit (-) prior month in transit (+) current month in transit Cash Receipts
Text Box: Company Records Cash Receipts $x,xxx.xx Ending Balance $x,xxxx.xx
 
 
           
           
           
           
           
           
  Thou many accounting software programs has automatic bank   
  reconciler's, the only way to be 100% sure is to use the formula   
  above for deposits and look for yourself.  
     
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  The Ultimate Bank Reconciler  
  Page 13  
  The Disbursement Reconciliation Formula !  
     
  My experience as an accountant has always been that   
  disbursement reconciliation has always been more of a   
  challenge than receipts reconciliation.  
     
  Receipts has always been with a few numbers, while the numbers  
  in disbursement has often ran into the hundreds of checks,  
  some time even thousands.  
     
  No matter how checks or disbursements you have, you will always  
  be able to reconcile your bank statement and books if you make a  
  good listing of old and new old standing checks.  
     
  While shortcuts may exist, your business needs to be 100%   
  certain and using this formula is one way  to be sure.  
     
  Text Box: Banks Records Bank Disbursement (-) old outstanding checks (+) new outstanding checks (=) Company Cash Disbursement
 
   
Text Box: Company Records Cash Disbursement Ending Balance $x,xxxx.xx
 
         
         
         
         
         
           
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  The Ultimate Bank Reconciler  
  Page 14  
  The Magic of Microsoft Excel Spreadsheets !  
     
  If accounting and bank reconciliers had a best friend, with a doubt  
  the Microsoft Excel Spreadsheet.  
     
  Not only does Microsoft Excel Spreadsheet eliminate the need to   
  the perfect the use of an adding machine and many sheets of  
  papers, it ability to store formula's and replicate documents   
  cuts the work of the professional bookkeeper by 75%.  
     
  In addition to uses for accounting and business management,   
  Microsoft Excel Spreadsheet is a great tool for preparing   
  Web Pages, Writing Letter and Drawing Images because of the  
  lines and boxes that is built into it.  
     
  If you are not familiar with Microsoft Excel Spreadsheet, here are  
  tools or icons that will let you help you do basic calculations  
     
  1. all arithmetic operation begins with the keyboard symbol (=)  
  2. the multiplication is represented by the keyboard (*) symbol  
  3. the division is represented by the keyboard (/) symbol  
 
Text Box: =1+2 with the above formula the cell would show 3 Text Box: if cell c1=1 and d1=2 the formula in e1 =(c1+d1) would show 3
 
       
           
           
           
  If you need some help with the basic formula email me for a small fee!  
           
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  The Ultimate Bank Reconciler  
  Page 15  
  Company Financial Data Example  
 
 
       
           
           
           
           
               
          12 - Sample Data for Bank Reconciliation Example  
               
               
            May Bank Statement         Beginning Book Balance    $ 10,730.00   Bank Balance 5/31/05    $ 19,590.00  
            Beginning Balance      $  5,000.00   Receipts    $ 13,725.00        
            Deposits      $ 17,525.00   Disbursements    $ (2,625.00)   Deposit in Transit    $  2,700.00  
            Disbursements      $ (2,885.00)   Bank Adj    $            -     Outstanding Checks    $      (70.00)  
            Adjustments (bank fees)      $      (50.00)   Ending Balance    $ 21,830.00   Adj Bank Balance    $ 22,220.00  
            Ending Balance      $ 19,590.00         05 bank clear checks    
                              current outstanding checks  current bank disbursements   
            May Reciepts         05 checks      $ 2,225.00  $  70.00  $ 2,155.00      
              date  amount     5/7/2005 Sarah 3538  $   125.00  $       -    $   125.00    
              4/30/2005  $ 6,500.00     5/7/2005 Bill 3539  $   100.00  $       -    $   100.00    
              5/3/2005  $ 1,025.00     5/15/2005 Vonie 3540  $     75.00  $       -    $     75.00    
              5/15/2005  $ 2,500.00     5/15/2005 Vickie 3541  $   400.00  $       -    $   400.00    
              5/16/2005  $ 7,500.00     5/22/2005 Liz 3542  $   725.00  $       -    $   725.00    
            May Reciepts Total      $ 17,525.00   5/22/2005 Dudee 3543  $     80.00  $       -    $     80.00    
  previous page table of contents next page   May Disbursement         5/30/2005 Jimmie 3544  $     70.00  $  70.00      
  14 of 20 16 of 20   Date  Check # Amount     5/30/2005 Rodney 3545  $   650.00  $       -    $   650.00    
                           
                     
                       
                             
                             
                             
                 
                 
                 
                 
                     
                     
                     
             
             
         
         
         
           
             
             
             
  The Ultimate Bank Reconciler  
  Page 16  
  Complete Bank Reconciliation Example   
 
 
 
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
           
           
           
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  The Ultimate Bank Reconciler  
  Page 17  
  Glossary of Terms  
     
  (01) Company Beginning Balance (BB) - the previous company ending balance carry forward.  
  (02) Company  Receipts - a list of company receipts for the current month  
  (03) Company Disbursements - a list of company checks for the current month  
  (04) Company Adjustments - current bank charges and adjust to company beginning balance  
  (05) Company Ending Balance (EB) - = the sum of BB + Receipts - Disbursements (+ or -) Adjustments  
  (06) Bank Ending Balance - a number on  the bank statement showing what is available.  
  (07) Bank Deposit in Transits - Current company receipts not on bank statement.  
  (08) Bank Outstanding Checks - Current company checks not on bank list of checks  
  (09) Bank's Adjusted Balance - = the sum of banks EB (+) Deposit in transits (-) outstanding checks.    
  (10) Banks prior outstanding checks - a list of checks that is not from the current month.     
  (11) Banks prior receipts - a list of deposit that is not from the current month.     
  (12) Ending Balance Box Check - Company End Balance (-) Bank Adjusted Balance (ok when 0)    
  (13) Cash Receipt Box Check  - Company Receipts (-) Cash Receipt ADJ (ok when 0)    
  (14) Cash Disbursement Box Check - Company Checks (-) Cash Disbursement  ADJ (ok when 0)    
  (15) (*) adjustments to company beginning beginning must be shown in company adjustments.    
                 
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  The Ultimate Bank Reconciler  
  Page 18  
  About the Author !  
     
  Anthony M. Benjamin is the president and founder of   
  A M Benjamin Services, a soul proprietorship located in   
  San Francisco, California dedicated to serving the needs of  
  Small Business and Individuals  
     
  Credentials   
  California Registered Tax Preparer - CTEC  
  Computerized  Accounting Certificate - CCSF  
  MB Accounting Candidate   -  SFSU  
  Import/Export Certicate-  CCSF  
  Microsoft Excel Expert - Certiport  
     
  Microsoft Partner  
     
     
     
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  The Ultimate Bank Reconciler  
  Page 19  
  Marketing Message   
     
  Other Electronic Articles by A. M. Benjamin Services.  
     
  1. The Ultimate Accountant -  
             a short story on finding an accountant who help your business grow.  
             
  2. Three Reasons to File your Taxes   
            a short story about some major benefits of filing your taxes on time.  
             
       
  Bank Reconciliation Software Program  
             specialized software that is compatiable with microsoft excel that   
            automatically sums all the columns for you after you put in the figures.  
            suggested retail price $29.99  
     
     
     
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  The Ultimate Bank Reconciler  
  Page 20  
  Final Thanks  
     
  Thank you for reading The Ultimate Bank Reconciler,   
  if there was anything about this article you didnot understand  
  I may be contacted by email for one free questions.  
     
  A M Benjamin Services also offers online bookkeeping and  
  tax preparation services which you can pay with my online  
  Paypal service.  
     
     
     
     
     
       
 
     
  A M Benjamin Services  
  Bookkeeping and Tax Consulting  
  835 O Farrell St. # 404  
  San Francisco, CA 94109  
  415/596-3164  
  ambenjamin79@yahoo.com  
  www.a-m-benjamin-services.net  
             
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    1 April Receipt's 05 Receipt  
    2 date client number amount date client number amount  
    3 4/3/2005 Kaylese 4001  $     1,025.00 5/3/2005 Kaylese 5001  $    1,025.00  
    4 4/15/2005 Sis 4002  $     2,500.00 5/15/2005 Sis 5002  $    2,500.00  
    5 4/30/2005 Cleo 4003  $     6,500.00 5/16/2005 Cleo 5003  $    7,500.00  
    6         5/28/2005 John B 5004  $    1,200.00  
    7         5/29/2005 John H 5005  $    1,500.00  
    8                  
    9 April Receipt's Total      $   10,025.00 May Receipt Total      $  13,725.00  
    10 April Checks 05 checks  
    11 date vendor number amount date client number amount  
    12 4/7/2005 Sarah 3529  $        125.00 5/7/2005 Sarah 3538  $       125.00  
    13 4/7/2005 Bill 3530  $        100.00 5/7/2005 Bill 3539  $       100.00  
    14 4/15/2005 Vonie 3531  $          75.00 5/15/2005 Vonie 3540  $         75.00  
    15 4/15/2005 Vickie 3532  $        400.00 5/15/2005 Vickie 3541  $       400.00  
    16 4/22/2005 Liz 3533  $        725.00 5/22/2005 Liz 3542  $       725.00  
    17 4/22/2005 Dudee 3534  $          80.00 5/22/2005 Dudee 3543  $         80.00  
    18 4/30/2005 Jimmie 3535  $          70.00 5/30/2005 Jimmie 3544  $         70.00  
    19 4/30/2005 Rodney 3536  $        650.00 5/30/2005 Rodney 3545  $       650.00  
    20 4/30/2005 George 3537  $        400.00 5/30/2005 Fred 3546  $       800.00  
    21 April Checks Total      $     2,625.00  May Checks Total       $    3,025.00  
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
    April Receipt's  
    date client number    
  1 4/3/2005 Kaylese 4001  $     1,025.00  
  2 4/15/2005 Sis 4002  $     2,500.00  
  3 4/30/2005 Cleo 4003  $     6,500.00  
  4          
  5          
  6          
  7          
  8          
  9          
  10 April Receipt's Total      $   10,025.00  
    05 Receipt  
    date client number amount  
  1 5/3/2005 Kaylese 5001  $     1,025.00  
  2 5/15/2005 Sis 5002  $     2,500.00  
  3 5/16/2005 Cleo 5003  $     7,500.00  
  4 5/28/2005 John B 5004  $     1,200.00  
  5 5/29/2005 John H 5005  $     1,500.00  
  6          
  7          
  8          
  9          
  10 May Receipt Total      $   13,725.00  
       
         
    April Checks  
    date vendor number amount  
    4/7/2005 Sarah 3529  $        125.00  
  1 4/7/2005 Bill 3530  $        100.00  
  2 4/15/2005 Vonie 3531  $          75.00  
  3 4/15/2005 Vickie 3532  $        400.00  
  4 4/22/2005 Liz 3533  $        725.00  
  5 4/22/2005 Dudee 3534  $          80.00  
  6 4/30/2005 Jimmie 3535  $          70.00  
  7 4/30/2005 Rodney 3536  $        650.00  
  8 4/30/2005 George 3537  $        400.00  
  9 April Checks Total      $     2,625.00  
             
  10 05 checks  
    date client number amount  
    5/7/2005 Sarah 3538  $        125.00  
    5/7/2005 Bill 3539  $        100.00  
    5/15/2005 Vonie 3540  $          75.00  
    5/15/2005 Vickie 3541  $        400.00  
    5/22/2005 Liz 3542  $        725.00  
    5/22/2005 Dudee 3543  $          80.00  
    5/30/2005 Jimmie 3544  $          70.00  
    5/30/2005 Rodney 3545  $        650.00  
    5/30/2005 George 3546  $        400.00  
    May Checks Total      $     2,625.00