Everything, including accounting for cash, has its parallel in our spheres of living on which we may draw to use as an example for reason of clarity.
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Think of a common-place experience in your spheres of living that you can use to explain your understanding of bank reconciliation. I think of auditing as a process that provides an example as to what is bank reconciliation. What is your example?
One instance of bank reconciliation I have witnessed is about movie hall. That gives a nice reflection of how should a bank reconciliation should be made professionally.
At the end of the day, accountant and cashier verify number of shows, number of seats booked per show and then match with the amount received. When it gets tallied, the cashier deposits the money into bank account. At regular intervals, like weekly, bank statement is tallied with the cash book of the movie Hall. If any discrepancy is found, the reasons are investigated. This is like an internal control over the cash account.
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