關於會計/核數問題--bank statement

Here is an example.

Receipts from customer - If your customer remits to your account on Sept 29 (Fri) and then notify you the remittance on Oct 2 (Mon), then you will not be able to book the receipt in September. So the TB wll not reflect the receipt, but in fact the money has been remitted to your bank account and so will reflect in bank statement and bank confirmation.

There may be a situation that the bank balance had not been reduced with an unpresented cheque. For example, initially, there is a bank balance of $333. But, a cheque of the same amount $333 had been issued for some expenses. The recipient, payee, may not presented the cheque for clearance on or before the account closing date. Hence, the bank account had been credited with $333 and thus its balance in the ledger will then become zero and the expenses account had been debited with $333. So, the bank balance in the ledger is zero but the bank statement still shows a balance of $333 at the account closing date. The bank balance will become zero when the cheque is presented for payment in the following month.