Preparing Bank Reconciliation Statements

  • Sally Messenger
  • Humphrey Shaw


Every business needs to keep a Cash Book which will record all receipts and payments, whether they are in the form of a bank cheque or cash. This account in effect provides a record of the firm’s transactions with its bank. The bank will also keep records of the cheques and money the business pays into its account, together with receipts and payments from debtors and creditors who make use of banking payment facilities such as standing orders and direct debits.


Bank Account Accounting Statement Financial Transaction Capital Management Bank Statement 
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Copyright information

© Sally Messenger and Humphrey Shaw 1993

Authors and Affiliations

  • Sally Messenger
    • 1
  • Humphrey Shaw
    • 2
  1. 1.Department of Management Studies for Tourism and Hotel IndustriesUniversity of SurreyUK
  2. 2.The Business SchoolUniversity of North LondonUK

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