Atelier Ledger s.r.o. · fictional
Cash reconciliation
Bank statement to the general ledger · 30 June 2026
Unexplained difference: nil
Bridge
| Line | Amount | Tick |
|---|---|---|
| Balance per general ledger, 30 Jun 2026 | -€7,108 | |
| Outstanding payments, on the books only | €6,960 | a |
| Deposits in transit, on the books only | -€7,400 | b |
| Bank charges not booked | -€35 | c |
| Interest not booked | €11 | c |
| Card settlement REC-77, books minus statement | -€9,000 | d |
| Balance per bank statement, 30 Jun 2026 | -€16,572 | |
| Unexplained | €0 |
a–b · On the ledger, not on the statement
| Date | Ref | Description | Amount |
|---|---|---|---|
| 2026-06-30 | PAY-901 | Supplier payment, sent 30 Jun | -€4,200 |
| 2026-06-29 | PAY-902 | Supplier payment, sent 29 Jun | -€1,800 |
| 2026-06-30 | PAY-903 | Supplier payment, sent 30 Jun | -€960 |
| 2026-06-30 | DEP-902 | Customer receipt, lodged 30 Jun | €2,300 |
| 2026-06-30 | DEP-901 | Customer receipt, lodged 30 Jun | €5,100 |
Open ledger lines are listed once. Payments are negative, deposits in transit are positive. Tick b is the positive rows.
c · On the statement, not in the books · -€24
| Date | Ref | Description | Amount |
|---|---|---|---|
| 2026-06-30 | FEE-06 | Account maintenance | -€35 |
| 2026-06-30 | INT-06 | Credit interest | €11 |
d · Same reference, different amount
| Date | Ref | Books | Statement | Difference |
|---|---|---|---|---|
| 2026-06-14 | REC-77 | €10,000 | €1,000 | €9,000 |
Agreed without a shared reference
| Ledger date | Statement date | Ledger ref | Statement ref | Amount |
|---|---|---|---|---|
| 2026-06-28 | 2026-06-30 | DEP-441 | — | €7,770 |
| 2026-06-29 | 2026-06-30 | DEP-442 | — | €2,460 |
32 further lines agreed on reference and amount. They are in both balances and drop out of the bridge. Query: sql/01_exact.sql.