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Erschienen in:
1987 | OriginalPaper | Buchkapitel
Bank Reconciliation
verfasst von : P. Stevens
Erschienen in: Work Out Accounting GCSE
Verlag: Macmillan Education UK
Enthalten in: Professional Book Archive
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The cash book of a business shows the balance which the business considers it has as cash at the bank. In the same way as an individual receives a bank statement and compares it with his own records, in whatever form they may be, so a business must make that same comparison. The object of this chapter will be to discover differences between the balance shown on the bank statement and the balance according to the business’s own records.