Bank reconciliation exercises

Reconcile bank statements to the books in an interactive workbench.

Item 1 of 16

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Reconcile Corner Bean Café's bank account

Reconcile the bank statement to the Cash account at month-end. Classify each unmatched item, compute the adjusted bank and book balances, and record only the adjusting entries the books need.

Bank statement balance (Mar 31, 2026)

$5,910.00

Cash account (books)

$6,100.00

1. Classify each unmatched item

In the books Deposit of $660.00 recorded Mar 31, not on statement ($660.00)
In the books Check #1182 for $500.00 not yet cleared (($500.00))
On bank statement Monthly service fee $30.00 (($30.00))

2. Adjusted balancesAdjusted bank balanceAdjusted book balance

3. Adjusting entries the books need

Record only book-side items. Leave this empty if no entries are needed.

Quick lesson

Bank reconciliation basics

A bank reconciliation compares the bank statement with the Cash account and explains every difference. Differences fall into two groups.

Bank side (adjust the bank balance)	Book side (adjust the books)
Deposits in transit (+)	Bank fees (−)
Outstanding checks (−)	Interest earned (+)
Bank errors (±)	NSF checks (−)
	Collections by the bank (+)
	Book errors (±)

Read the full lesson

How grading works

Answers are checked on our server against a fixed rubric: accounts, debit or credit side, amounts to the cent, and dates. Hints start with the smallest useful clue. Revealing the solution is allowed, but mastery requires a later unassisted success.