Bank Reconciliation

1. Check the difference and see whether it si divisible by 9. For example, if the cheque as presented is $1,638 but is entered in bank book as $1,368. the difference will then be $270, divisible by 9. So, you have to check for the amount in term of the 'hundred digit'.
2. No way, you have to check each transactions entered in the bank book relative to the amount as appeared in the bank statement for any errors, ommission (e.g. bank charges ), unpresented cheques, bounced cheques and castings in the bank book.