Bank Reconciliation Statement Format

Blank format

Begin with a centred three-line heading (business name, "Bank Reconciliation Statement", and "as at [date]"). Individual items (cheques or deposits) are indented and their sub-totals gathered in the left RM column, while balances and running totals are placed in the right RM column.

Parts of the format

Three-line heading

Business name on the first line, "Bank Reconciliation Statement" on the second, and "as at [date]" on the third, all centred.

Balance as per Cash Book

The starting figure of the statement, being the Cash Book Bank-column balance that has first been updated for bank charges, standing orders and similar items.

Add: Unpresented cheques

Cheques already issued and recorded in the Cash Book but not yet cashed by the payee, so the bank has not deducted them; hence they are added.

Less: Uncredited deposits

Money or cheques already deposited and recorded in the Cash Book but not yet credited by the bank; hence they are deducted.

Balance as per Bank Statement

The final figure of the statement, which must equal the balance shown on the Bank Statement; if they match, the reconciliation is successful.

Two RM columns

The left column holds the separate add/less items while the right column holds balances and running totals, keeping the working tidy and easy to check.

Filled example

On 31 March 2025, the updated Cash Book (Bank column) of Sri Aman Furniture Enterprise shows a debit balance of RM4,500. Two cheques issued, Cheque No. 100234 (RM1,200) and Cheque No. 100235 (RM800), remain unpresented, while a deposit of RM1,500 made on 30 March has not yet been credited by the bank.

Common layout errors

All formats →