Bank reconciliation simulator

Reconcile bank statements to the books. The grader rejects journalizing timing differences.

Graded practice

Item 1 of 6

Freeeasy

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.