Make a bank reconciliation statement in the standard format
The balance in your cash book and the balance on the bank statement (pass book) rarely match on the same day: cheques you issued have not been presented, deposits have not been credited, and the bank has charged fees or collected money you have not recorded. A bank reconciliation statement (BRS) explains the difference item by item.
This tool prepares the BRS in the format used in accountancy classes and offices: start from the cash book or pass book balance — favourable or overdraft — list the reconciling items, and it applies the Add/Less rules, shows the other book’s balance, builds the adjusted (amended) cash book and prints or exports the statement. It is a study and bookkeeping aid.
How to use the Bank Reconciliation Statement Maker
- Enter the date and choose whether you start from the cash book or the pass book.
- Enter the starting balance and say whether it is favourable or an overdraft.
- Add each reconciling item: pick its kind from the list, describe it if you like and enter the amount.
- Read the balance as per the other book, the Add and Less totals and the adjusted cash book.
- Optionally enter the other book’s actual balance to check that the statement agrees, then print it or download the CSV.
Bank Reconciliation Statement Maker features
Both starting points
Cash book to pass book, or pass book to cash book — the Add/Less signs flip for you.
Overdraft handled
Starts from an overdraft and shows when the other book turns favourable.
Adjusted cash book
Separates items that need a cash book entry from timing differences.
Check figure
Compare the answer with the balance you were given to find mistakes.
Print and Excel
A printable BRS and a CSV file that opens in Excel.
Bank reconciliation statement format and rules
When you start from an overdraft, every Add becomes Less and every Less becomes Add, because an overdraft is a negative balance.
| Item | Starting from cash book (Dr.) | Starting from pass book (Cr.) |
|---|---|---|
| Cheques issued but not presented | Add | Less |
| Cheques deposited but not credited | Less | Add |
| Bank charges, interest on overdraft debited by bank | Less | Add |
| Interest credited by bank | Add | Less |
| Direct deposit or collection by bank | Add | Less |
| Direct payment by bank (EMI, premium) | Less | Add |
| Cheque deposited and dishonoured | Less | Add |
Worked example
On 31 March 2026 the cash book shows a debit balance of ₹25,000. Cheques of ₹8,000 issued have not been presented and cheques of ₹5,000 deposited have not been credited. The bank charged ₹200, credited interest of ₹600, received ₹3,000 directly from a customer and paid an insurance premium of ₹1,500.
Balance as per cash book ₹25,000 + ₹8,000 + ₹600 + ₹3,000 = ₹36,600; less ₹5,000 + ₹200 + ₹1,500 = ₹6,700; balance as per pass book ₹29,900. After entering the charges, interest, direct deposit and premium in the cash book, the adjusted cash book shows ₹26,900, and only the two cheque timings remain to reconcile.
Common mistakes in BRS questions
- Mixing up debit and credit: a favourable balance is a debit in the cash book but a credit in the pass book.
- Adding items that both books already show — only differences go in the statement.
- Forgetting that an overdraft reverses the signs.
- For journal entries and a trial balance, use the journal entry generator; to turn a bank statement PDF into rows, the bank statement to CSV tool.
Bank Reconciliation Statement Maker FAQ
What is a bank reconciliation statement?
A statement that explains why the cash book balance and the bank (pass book) balance differ on a date, by listing the items recorded in one but not yet in the other.
How do I prepare a bank reconciliation statement?
Start with one balance, add the items that make the other balance bigger, subtract those that make it smaller, and the result is the other book’s balance. This tool does the signs for you.
What is the bank reconciliation statement format in Excel?
Particulars in one column and amounts in two columns, with Add and Less groups. Download the CSV here and open it in Excel.
Why is a cheque issued but not presented added?
The cash book already reduced the balance when you wrote the cheque, but the bank has not paid it yet, so the bank balance is higher.
What is an adjusted cash book?
The cash book after recording items the bank knew about first — charges, interest, direct receipts and payments, dishonoured cheques. Its balance then differs from the bank only by timing items.
Is this tool suitable for class 11 BRS questions?
Yes — it follows the usual school method, including overdraft questions, and shows every step so you can check your own working.