Verification

1. Bank reconciliation

2. Unpresented cheques
 In cash book
 Not yet in the bank

3. Uncredited bankings
 Money paid into the bank
 Entered in the cash book
 Not presented to the bank for payment

4.  Direct debits
 Standing orders
 Bank charges and bank interest
 Errors

5. The presentation of the bank
reconciliation statement

6. How the bank reconciliation
statement is prepared