>From Wikipedia:
Bank reconciliation is the process of comparing and matching figures from the 
accounting records against those shown on a bank statement. The result is that 
any transactions in the accounting records not found on the bank statement are 
said to be outstanding. Taking the balance on the bank statement adding the 
total of outstanding receipts less the total of the outstanding payments this 
new value should (match) reconcile to the balance of the accounting records.

Bank reconciliation allows companies or individuals to compare their account 
records to the bank's records of their account balance in order to uncover any 
possible discrepancies. Discrepancies could include: cheques recorded as a 
lesser amount than what was presented to the bank; money received but not 
lodged; or payments taken from the bank account without the business's 
knowledge. A bank reconciliation done regularly can reduce the number of errors 
in an accounts system and make it easier to find missing purchases and sales 
invoices.

See http://en.wikipedia.org/wiki/Bank_reconciliation where you can find some 
more referrals to this topic

------------------------
Jan
www.veritos.nl
www.supportandmaintenance.org




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