# Bank reconciliation statement · template

| Item | Amount |
|---|---|
| Balance as per books | |
| Add: receipts in bank not in books | |
| Less: payments in bank not in books | |
| Less: receipts in books not in bank (returned cheques) | |
| Add: payments in books not yet presented | |
| Balance as per bank | |

Every line above must name the bank statement line number or the book voucher number. An unexplained difference is an open item, not a rounding note.