preparing for exams

you Just have to use the information in front of you, you'll never go wrong.

Bank reconciliations

compare bank records (from bank statements) with the entity's general ledger (cash accounts). An external source (i.e., bank statements) is used in preparing reconciliations. Bank reconciliations assist in ensuring that the entity's records (e.g., general ledger cash accounts) and the bank records are complete and correct.

Future PRP's

"put it where it is not" e.g. bank charges can never appear on the cash books ( CPJ and CRJ) they only appear on the bank statement, so when you are preparing Bank Recon you will have to record them in the bank account (general ledger) on the credit side......

remember that "CPJ, CRJ" represents the "BUSINESS"
" BANK STATEMENT" represents the BANK.

therefore any information that is on the bank statement but not in cash books, you must record it straight to the bank account "BUSINESS", and any information that is on the "CASH BOOKS" but not on the bank statement, you must take it straight to the bank reconciliation statement "BANK"

by doing that you are simply using this strategy "put it where it is not".
The purpose is to make the bank account balance with the bank reconciliation.
Closing figure in the bank account be same as the one on the bank reconciliation statement

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here we go again it's exam time