Bank reconciliation
Tie a cash account to the bank statement. Cleared items drop off. What remains is deposits in transit, outstanding checks, and anything the bank recorded before the books did.
Mark the register lines that appear on the statement. What is left is deposits in transit and outstanding checks. Interest and charges belong on the book side until you post them.
Adjusted bank
$145,046.00
Adjusted books
$145,046.00
Difference
$0.00
Adjusted bank equals the adjusted books.
14 register lines are dated after Aug 31, 2026 and are not on this worksheet.
Worksheet
| Balance per bank statement | $167,606.00 |
| Add: deposits in transit | $2,140.00 |
| Aug 29, 2026 · GJ-1123 · After-school family fees — August · Operating | $2,140.00 |
| Less: outstanding checks | ($24,700.00) |
| Aug 31, 2026 · GJ-1124 · Payroll allocation — August · Youth Scholars | ($8,400.00) |
| Aug 31, 2026 · GJ-1124 · Payroll allocation — August · Food Access | ($4,200.00) |
| Aug 31, 2026 · GJ-1124 · Payroll allocation — August · Housing Stability | ($6,100.00) |
| Aug 31, 2026 · GJ-1124 · Payroll allocation — August · Operating | ($6,000.00) |
| Adjusted bank balance | $145,046.00 |
| Balance per books | $145,064.00 |
| Add or less: items not in the books | ($18.00) |
| Adjusted book balance | $145,046.00 |
Deposits and other additions
| Date | Ref | Memo | Amount | Statement |
|---|---|---|---|---|
| Jun 30, 2026 | OB-FY27 | Opening balances, fiscal year 2027 · Youth Scholars | $18,500.00 | |
| Jun 30, 2026 | OB-FY27 | Opening balances, fiscal year 2027 · Food Access | $9,600.00 | |
| Jun 30, 2026 | OB-FY27 | Opening balances, fiscal year 2027 · Housing Stability | $24,800.00 | |
| Jun 30, 2026 | OB-FY27 | Opening balances, fiscal year 2027 · Operating | $86,240.00 | |
| Jul 3, 2026 | DN-1101 | Monthly gift — Mara Ellison · Operating | $250.00 | |
| Jul 12, 2026 | DN-1105 | Chen Family Fund — youth stipends · Youth Scholars | $5,000.00 | |
| Jul 18, 2026 | DN-1107 | Harbor Trust Company unrestricted gift · Operating | $10,000.00 | |
| Jul 20, 2026 | GR-1108 | Collect prior-year North Shore Neighbors Foundation receivable · Youth Scholars | $15,000.00 | |
| Jul 28, 2026 | GJ-1110 | After-school family fees — July · Operating | $1,860.00 | |
| Aug 2, 2026 | DN-1113 | Anonymous unrestricted gift · Operating | $1,200.00 | |
| Aug 3, 2026 | DN-1114 | Monthly gift — Mara Ellison · Operating | $250.00 | |
| Aug 5, 2026 | GR-1116 | Collect prior-year CDBG receivable · Housing Stability | $13,000.00 | |
| Aug 8, 2026 | GR-1118 | CDBG housing draw · Housing Stability | $15,000.00 | |
| Aug 22, 2026 | GR-1122 | North Shore Neighbors Foundation — Youth Scholars draw · Youth Scholars | $25,000.00 | |
| Aug 29, 2026 | GJ-1123 | After-school family fees — August · Operating | $2,140.00 |
Checks and other charges
| Date | Ref | Memo | Amount | Statement |
|---|---|---|---|---|
| Jul 6, 2026 | PY-1102 | Pay prior-year vendor invoices · Operating | $8,640.00 | |
| Jul 8, 2026 | BL-1103 | Occupancy — Lynn center, allocated by use · Operating | $4,200.00 | |
| Jul 10, 2026 | PY-1104 | Pay wages accrued at June 30 · Operating | $6,210.00 | |
| Jul 15, 2026 | BL-1106 | Annual liability premium — Lynn Mutual · Operating | $1,180.00 | |
| Jul 22, 2026 | BL-1109 | Fall appeal printing · Operating | $890.00 | |
| Jul 30, 2026 | GJ-1111 | Youth scholar stipends · Youth Scholars | $4,500.00 | |
| Jul 31, 2026 | GJ-1112 | Payroll allocation — July · Youth Scholars | $8,400.00 | |
| Jul 31, 2026 | GJ-1112 | Payroll allocation — July · Food Access | $4,200.00 | |
| Jul 31, 2026 | GJ-1112 | Payroll allocation — July · Housing Stability | $6,100.00 | |
| Jul 31, 2026 | GJ-1112 | Payroll allocation — July · Operating | $6,000.00 | |
| Aug 4, 2026 | BL-1115 | Office supplies · Operating | $486.00 | |
| Aug 8, 2026 | BL-1117 | Occupancy — Lynn center, allocated by use · Operating | $4,200.00 | |
| Aug 11, 2026 | BL-1119 | Grocery purchases — Gordon Food Service · Food Access | $2,860.00 | |
| Aug 19, 2026 | BL-1121 | Apex donor and finance software · Operating | $210.00 | |
| Aug 31, 2026 | GJ-1124 | Payroll allocation — August · Youth Scholars | $8,400.00 | |
| Aug 31, 2026 | GJ-1124 | Payroll allocation — August · Food Access | $4,200.00 | |
| Aug 31, 2026 | GJ-1124 | Payroll allocation — August · Housing Stability | $6,100.00 | |
| Aug 31, 2026 | GJ-1124 | Payroll allocation — August · Operating | $6,000.00 |
On the statement, not in the books
Aug 31, 2026 · August service charge
Charge · ($18.00)