Cashbook Sample

Excel Skills UK | Cashbook & Bank Reconciliation Template
Instructions
www.excel-skills.co.uk
This template enables users to record deposit and withdrawal transactions for multiple bank accounts and automatically
produces a monthly cashbook report and a bank reconciliation. The cashbook report can be compiled for any 12 month
reporting period by simply entering the appropriate start date in a single input cell and the report can be viewed on an
individual account or consolidated basis. The template also accommodates petty cash transactions and sales tax
calculations.
Note: Refer to our Service Based and Trade Based Accounting templates if you require a more comprehensive monthly
accounting solution that includes an income statement, cash flow report and balance sheet. Our accounting templates also
automatically calculate debtors, creditors, cash and sales tax balances.
The cashbook template also facilitates performing a bank reconciliation for any bank account by simply entering or
copying all cashbook transactions onto the Data sheet and entering the appropriate bank statement date for each
cashbook transaction. The bank reconciliation on the Recon sheet is calculated automatically from the cashbook entries
and can easily be rolled forward for the next monthly period or rolled back to display the bank reconciliation for any
previous period.
The following sheets are included in this template:

Set-up - this sheet enables users to enter the appropriate business name & sales tax percentages and to add additional
bank account codes to the template. A list of the input error codes that can be encountered on the Data sheet is also
included on this sheet.
Data - all cashbook transactions should be entered on this sheet or copied from an accounting program export file. You
can add additional columns in order to match the columns on this sheet to the format of any accounting program export file
but note that all the existing columns should be retained. After recording all the appropriate cashbook entries on this sheet,
the bank statement date of each transaction should be entered in column J.
Cashbook - the cashbook report on this sheet is automatically compiled based on the transactions that are entered on the
Data sheet and the start date that is specified in cell D1. The report can be compiled for an individual bank account by
selecting the appropriate bank code from the list box in cell D2 or a consolidated report for all bank accounts can be
compiled by simply clearing the contents of the list box. You can also compile a report that included only deposits or
withdrawals by selecting the appropriate item from the list box in cell D3. The default accounts on this sheet can be
amended and you can add as many accounts as required.
Recon - this sheet includes a bank reconciliation report that is automatically compiled based on the cashbook transactions
that are recorded on the Data sheet. All the calculations on this sheet are automated and the only user input that is
required is entering the appropriate bank code in cell B4, the reconciliation date in cell B5 and the actual bank statement
balance in cell B25.
Record Cashbook Transactions
All cashbook transactions should be entered or copied onto the Data sheet. All the columns with a yellow column heading
require user input while the columns with a light blue column heading contain formulas that should be copied for each new
transaction that is entered. The sheet includes the following columns:
Transaction Date - enter the cashbook transaction date in this column. This is the date that a deposit is received or a
payment is made. Note that all dates should be entered in accordance with the regional date settings that are specified in
the System Control Panel.
Transaction Type - select, enter or copy a "D" to identify all deposit transactions and a "W" to identify all withdrawal
transactions. A list box has been included in this column in order to simplify selecting the appropriate transaction type but
you can also copy the appropriate character from one of the existing cells in this column.
Customer / Supplier - enter the name of the appropriate customer or supplier to which the transaction relates.
Reference - enter a transaction reference in this column that will enable you to trace the transaction to its supporting
documentation. For example: an invoice number, bank statement reference, receipt number or a reference to a debit order
can be used.
Description - enter a brief description of the transaction which will enable you to easily determine the nature of the
transaction.
Page 1 of 21
Instructions
Inclusive Amount - all deposits and withdrawals should be entered as positive values. Transaction reversals can be
entered as negative values but note that all negative values will be flagged in the Error Code column. All transaction
amounts should be entered inclusive of sales tax.
Page 2 of 21
Instructions
Tax Code - select a tax code from the list box. A tax code of A should be selected for all cashbook transactions that are
subject to standard sales tax, a tax code of B should be selected for all cashbook transactions that are subject to reduced
sales tax and a tax code of E should be selected for all cashbook transactions that are exempt of sales tax. If your
business is not registered for sales tax purposes, all transactions should be recorded by selecting the E tax code.
Bank Code - select the appropriate bank account code from the list box in this column. The template includes 3 default
bank account codes and a petty cash code but you can add additional bank accounts on the Set-up sheet by inserting a
new row anywhere between the first bank code and the petty cash code (PC), entering a new bank code in column A and
entering a description of the new bank account in column B.
Account Number - select the appropriate account number from the list box. The list box in this column will include the
account numbers and descriptions of all the accounts that have been added to the Cashbook sheet. New accounts
therefore need to be added to the Cashbook sheet before being available for selection.
Statement Date - review the actual bank account statement and enter the appropriate bank statement date for each of the
cashbook transactions that have been recorded on this sheet. Note that you should leave the statement date blank if a
cashbook entry cannot be traced to the actual bank statement.
Cashbook Balance - this column includes a calculation of the cashbook balance for the appropriate bank account which
is based on the transaction date that is entered in column A. For transactions on the same date, the sequence in which the
transactions are included on the Data sheet determines which transactions are included first in the calculation.
Sales Tax Amount - the sales tax amounts in this column are calculated based on the tax code that is selected in column
G and the sales tax percentage that is specified in cell C6 on the Set-up sheet. Note that all the amounts in this column
should be pasted as values before entering a new sales tax percentage if an amendment in the sales tax percentage is
required.
Exclusive Amount - the amounts in this column exclude the sales tax that is calculated in the previous column and are
calculated by deducting the sales tax amounts from the inclusive amounts in column F.
Cashbook Balance Date - the dates that are calculated in this column are used in order to determine the cashbook
balances in column K.
Error Code - the formula in this column displays an error code if an input error has occurred. The appropriate error code
will be highlighted in orange until the error is rectified. Refer to the error codes section of the instructions for more
guidance on how to resolve input errors.
Note: The list box in the Account column contains both the account number and the account description but only the
appropriate account number should be selected when allocating transactions. Excel actually does not allow for the
inclusion of two columns in a list box but we have implemented a work around to include both the account number and
description in the list box in order to make it easier to select the appropriate accounts. However, because of the
implementation of this feature, you will not be able to enter the account number into the Account column and all account
numbers should therefore be selected from the list box or copied from one of the existing, similar entries on this sheet.
As we mentioned before, you can add additional columns to the Data sheet if required in order to match this sheet to the
format of any accounting program export files but you should not delete any of the existing columns! If you delete an
existing column, this may result in calculation errors.
Note: All the transactions on the Data sheet should be entered in a continuous cell range otherwise some transactions
may not be included in the cashbook and bank reconciliation reports. No blank rows should therefore be inserted
anywhere between the first and last rows on the Data sheet.
Note: We have activated the Auto Filter feature on the Data sheet. This useful feature enables you to filter the transactions
that are included on this sheet according to requirements. For example, the Custom filter option can be used to display all
transactions dated between the first and last day of a month in order to compare the cashbook entries of a particular
month to the actual bank statement. Similarly, all transactions with a blank value in the Statement Date column can be
selected in order to compile a report of all the cashbook transactions that are not yet reflected on the actual bank
statement.
Page 3 of 21
Instructions
Error Codes
The following error codes may result from inaccurate input on the Data sheet and will be displayed in the Error Code
column and highlighted in orange. The heading of the affected input column will also be highlighted in orange:
Page 4 of 21
Instructions
■ E1 - this error code means that the statement date that has been entered in column J is before the transaction date in
column A. Statement dates can never be before the transaction dates and the error can therefore be rectified by either
amending the appropriate transaction date or the statement date.
■ E2 - this error code means that an invalid transaction type has been selected in column B and the error can be rectified
by selecting either a D for deposits or a W for withdrawals from the list box in column B.
■ E3 - this error code means that a negative value has been entered in column F as the inclusive transaction amount. All
amounts must be entered as positive values and the appropriate transaction type in column B determines whether the
amount is treated as a positive amount (deposit) or a negative amount (withdrawal) for cashbook calculation purposes. For
transaction reversals, we therefore recommend entering a positive value and selecting an alternative transaction type.
■ E4 - this error code means that the account number that has been selected in column I is invalid. All the accounts that
have been entered on the Cashbook sheet will be included in the list boxes in column I and the error can therefore be
rectified by simply selecting a valid account number from the list box. New accounts must be created on the Cashbook
sheet before being available for selection.
■ E5 - this error code means that the bank account code that has been selected in column H is invalid. All the bank
account codes that have been created on the Set-up sheet will be included in the list boxes in column H and the error can
therefore be rectified by simply selecting a valid bank account code from the list box. New bank account codes must be
created on the Set-up sheet before being available for selection.
Note: Input errors may result in inaccurate cashbook and bank reconciliation calculations and it is therefore imperative that
all errors are resolved before reviewing the cashbook report on the Cashbook sheet or the bank reconciliation on the
Recon sheet.
Recording the Opening Cashbook Balances
The following procedure needs to be completed in order to record the opening cashbook balances of existing bank
accounts:
■ Enter a transaction on the Data sheet for the opening bank statement balance. The transaction date and the statement
date of the opening balance should be the same. A transaction type of "D" should be used for a positive balance and a
transaction type of "W" for a negative balance (amount should however be a positive value). The transaction reference
and description should indicate that the transaction relates to the opening bank statement balance and the transaction
should be dated on the last day of the month before the first monthly period that needs to be included in the cashbook.
■ Enter or copy all the outstanding deposits and withdrawals as at the last day of the month before the first month that
needs to be included in the cashbook onto the Data sheet. These outstanding entries should include all transactions that
need to be included in the opening cashbook balance but have not yet been included on the actual bank statement. The
cashbook transaction dates should be entered in column A and the bank statement dates should be left blank until the
transactions are included on the actual bank statement.
Example: If the first monthly period that you want to include in the cashbook is March, the actual bank statement balance
as at 28 February should be entered as a transaction on the Data sheet. The transaction date and statement date should
be 28 February and a transaction type of D should be selected if the balance is positive and a transaction type of W
should be selected if the balance is negative. All outstanding deposits as at 28 February should be recorded by selecting a
transaction type of D and entering the actual cashbook transaction dates in column A. All outstanding withdrawals as at 28
February should be entered by selecting a transaction type of W and entering the actual cashbook transaction dates in
column A.
Example: If an outstanding cheque was issued on the 15th of February and the cheque has not been processed through
the actual bank statement by the 28th of February, the cheque should be recorded by selecting a transaction type of W
and entering the date of the cheque in column A (15th of February). The statement date should be left blank until the
cheque number is included on the actual bank statement and only then will this date be entered in the Statement Date
column (the statement date will therefore be a date after 28 February).
Page 5 of 21
Instructions
In order to check if the opening cashbook balance has been entered accurately, enter any subsequent date in cell B5 on
the Recon sheet. The calculated bank statement balance should agree to the opening bank statement balance that was
specified on the Data sheet, the opening cashbook balance should agree to the balance according to any previously used
Cashbook (if applicable) and the outstanding deposit and withdrawal totals should agree to the sum of the transactions
that have been entered on the Data sheet (entries dated on or before the opening balance date that have not yet been
included on the bank statement).
Page 6 of 21
Instructions
Note: This procedure should be repeated for all the bank accounts that need to be included in the template. Petty cash
accounts typically have no outstanding items and only the balance of the cash on hand at the end of the month prior to the
first month that is included in the template therefore needs to be specified.
Transfers between Bank Accounts
When funds are transferred between two bank accounts, the deposit and withdrawal entries both need to be recorded.
The deposit entry should be recorded by selecting the bank account into which the funds are transferred and the
withdrawal entry should be recorded by selecting the bank account from which the funds are transferred.
We recommend creating a cash transfer control account on the Cashbook sheet and selecting this account in column I on
the Data sheet when recording transfers between bank accounts. By using a single account for bank transfers, you can
therefore easily determine when only one of the entries has been recorded. We've created a default cash transfer control
account (BS-399) on the Cashbook sheet but you can use another account if you are using an existing account structure.
Note: You can check whether the balance of the cash transfer control account is nil by clearing the contents of the bank
account code list box on the Cashbook sheet in cell D2 in order to display the cashbook totals for all bank accounts. If a
total is not nil, the transactions for the appropriate period should be investigated in order to determine why the allocations
to the cash transfer control account do not result in a nil balance.
Note: If a bank account code is selected in cell D2, the total for the cash transfer control account will probably not be nil
because only one side of the transfer would be taken into account. This total represents the total funds transferred from
the selected bank account to any other bank account or the reimbursements of petty cash.
Petty Cash Transactions
Although petty cash does not actually represent an actual cashbook which has a bank statement, we have included a
default bank code (PC) for petty cash in the template in order to facilitate also recording petty cash transactions. The
statement dates that are entered for the petty cash account in column J on the Data sheet should therefore be the same
as the transaction dates that are entered in column A.
Creating Additional Bank Accounts
The template includes three default bank accounts and a petty cash account. The default bank codes and descriptions of
these accounts are included on the Set-up sheet. Additional bank accounts can be added to the template by simply
inserting the required number of new rows anywhere between the first bank code and the petty cash code, entering a new
bank code in column A and entering a description of the bank account in column B.
As soon as the new bank account codes have been created, the codes will be available for selection from the bank code
list boxes on the other sheets. Note that the default bank codes and descriptions of the bank accounts on the Set-up sheet
can also be amended if required.
Note: After adding additional bank accounts, you also need to copy the formulas at the bottom of the Cashbook sheet in
order to include the closing balance calculations of all the bank accounts on the Cashbook sheet.
Cashbook Report
The cashbook report on the Cashbook sheet is automatically compiled based on the transactions that are recorded on the
Data sheet, the start date that is specified in cell D1 and the bank account code that is selected in cell D2. The report
includes 30 default accounts but you can add additional accounts and customize the default account numbers and
descriptions as required.
Page 7 of 21
Instructions
It is also not necessary to use the default account format which consists of a two letter code indicating income statement
and balance sheet accounts and a 3 digit number indicating the account group and account number. You can specify any
account number format by simply editing the account numbers in column A on the Cashbook sheet and entering the
appropriate account descriptions in column B.
Page 8 of 21
Instructions
Additional accounts can be added by simply inserting a new row at the appropriate row location, entering the new account
number and description and copying all the formulas in the columns with a light blue column heading from one of the
existing rows (except for the row that contains the sales tax control account).
You can also delete accounts if you wish to do so but care should be taken not to delete accounts to which entries have
been allocated on the Data sheet because this may result in inaccurate cashbook calculations. If an account is deleted
and entries have been allocated to the account, the appropriate rows on the Data sheet will contain an E4 error code in
the Error Code column on the Data sheet. A new account allocation will then have to be selected in order to rectify the
errors.
The 12 month reporting period that is included in the cashbook report is determined based on the start date that is entered
in cell D1. After specifying the initial opening balances, the cashbook report can be rolled forward for an unlimited number
of future periods by simply entering a new start date in cell D1. All the cashbook calculations are automatically adjusted
based on the date that is specified.
The cashbook report can be compiled for a single bank account by simply selecting the appropriate bank account code
from the list box in cell D2 or a consolidated cashbook report which includes all the bank accounts and the petty cash
account can be compiled by simply clearing the contents of the list box in cell D2.
You also have the option of including all cashbook transactions (the default selection) or only including deposit or
withdrawal type transactions by simply selecting the appropriate transaction type from the list box in cell D3 on the
Cashbook sheet.
Note: The formulas that have been included in the row that contains the sales tax control account differ from the formulas
that have been included in the other rows. You can change the account number of the sales tax control account if required
but care should be taken not to copy the formulas in this row to any other rows when creating new accounts otherwise the
cashbook calculations will not be accurate.
Note: The closing balances of all the default bank accounts at the end of each monthly period are included below the
cashbook report. If you create additional bank accounts on the Set-up sheet, the formulas that are used to calculate the
closing balance will need to be copied to the appropriate number of additional rows in order to also include the closing
balances of the additional bank accounts on the Cashbook sheet.
Performing a Bank Reconciliation
Bank Statement Dates
The automated bank reconciliation on the Recon sheet is compiled based on the bank statement dates that are entered in
column J on the Data sheet. Users therefore need to obtain a copy or extract of the actual bank statement and enter the
statement dates of all the cashbook entries that are included on the Data sheet. If a transaction does not appear on the
actual bank statement, the statement date should be left blank.
We recommend that you sort all the entries for the appropriate bank account on the Data sheet in ascending order based
on the transaction dates in column A in order to simplify the recording of the appropriate statement dates. Note that the
dates can be entered or copied from the Transaction Date column (if the same dates apply) and should be recorded in
accordance with the regional date settings that are specified in the System Control Panel.
We also recommend that you make a tick mark next to the entries on the actual bank statement to ensure that the
statement dates of all entries have been recorded on the Data sheet. After entering the statement dates of all the entries
that appear on the bank statement, open the Recon sheet in order to review the bank reconciliation.
Bank Reconciliation
Page 9 of 21
Instructions
Select the appropriate bank account code from the list box in cell B4 and enter the appropriate date on which the
reconciliation needs to be performed in cell B5 - all the calculations on the Recon sheet will be updated automatically
based on the reconciliation date that is specified.
Page 10 of 21
Instructions
Note: If you clear the contents of the bank account code list box in cell B4, all the calculations on the Recon sheet will be
based on all the transactions that are included on the Data sheet and it may therefore be difficult to reconcile any
individual bank account to an actual bank statement. We therefore recommend performing bank account reconciliations on
an individual account basis and only clearing the list box if you want to view a consolidated reconciliation for all the bank
accounts and the petty cash account.
The total of all withdrawal and deposit entries for the selected bank account will be included under the Current Month
Transactions section of the report. These totals include all the entries between the 1st day of the month and the date that
has been specified as the reconciliation date in cell B5. All withdrawals have a transaction type of "W" in column B on the
Data sheet and all deposits have a transaction type of "D" in column B on the Data sheet.
Note: All the current months' entries are included in these totals regardless of whether the transactions appear on the bank
statement (and therefore contain a statement date in column J on the Data sheet).
Note: Transactions dated (in the Transaction Date column on the Data sheet) after the reconciliation date are not included
in the calculations on the Recon sheet. The Cashbook Closing Balance will therefore be the net total of all deposits and
withdrawals that are recorded on the Data sheet and dated on or before the reconciliation date that has been specified in
cell B5.
Similarly, the outstanding withdrawal and deposit totals include all the entries that are dated before the reconciliation date
(in the Transaction Date column on the Data sheet) and contain statement dates (in column J of the Data sheet) that are
dated after the reconciliation date or have been left blank (entries that are therefore not yet reflected on the actual bank
statement).
The Calculated Bank Statement Balance is arrived at by deducting the outstanding deposits total from the Cashbook
Closing Balance and adding the outstanding withdrawals to this balance. The calculation therefore reflects the cashbook
balance before taking the entries that do not appear on the bank statement into account. This amount should therefore
agree to the actual bank statement balance as at the reconciliation date.
The Actual Bank Statement Balance on the reconciliation date should be entered in cell B25 and cell B27 reflects the
difference between the calculated and actual bank statement balances. Cell C27 will contain a green "ok" message if the
two balances are equal and a red "error" message if the balances are not equal.
If an error is displayed, it means that the entries on the actual bank statement and the cashbook entries on the
Data sheet do not reconcile. There could be a number of explanations for an error being encountered:
■ An entry that is included on the Data sheet does not appear on the bank statement but a statement date has been
entered in column J for the particular entry.
■ An entry that is included on the Data sheet appears on the bank statement but a statement date has not been entered in
column J for the particular entry.
■ The statement date in column J has been entered incorrectly.
■ An entry that appears on the bank statement has not been recorded on the Data sheet.
■ The transaction amount differs between the Data sheet and the actual bank statement.
As you can see, there are a number of reasons why an unexplained difference can be encountered after performing a
bank reconciliation. It is therefore absolutely essential that you take care while performing a bank reconciliation to ensure
that all cashbook entries are reconciled accurately - it is a lot harder to find errors after performing a bank reconciliation
and the exercise of finding errors can be quite time consuming.
Fortunately, we have designed this template in such a way that it should be reasonably easy to find an
explanation for any unexplained differences that may occur! When you encounter an unexplained difference
between the calculated and actual bank statement balances, we recommend that you complete the following
steps in order to find an explanation for the error:
Page 11 of 21
Instructions
■ Review the Error Code column on the Data sheet and ensure that there are no error codes that are reflected in this
column. If any error codes are reflected in this column, the errors should be rectified before continuing with the bank
reconciliation.
Page 12 of 21
Instructions
■ Identify the first date on which there is a difference between the calculated and actual bank statement balances - this
step can be completed by changing the reconciliation date in cell B5 and comparing the calculated bank statement
balance to the actual bank statement balance at the end of each day that forms part of the particular reconciliation period.
■ We recommend that you start with the first day of the particular period and that you enter all subsequent dates until you
find a difference between the calculated and actual bank statement balances.
■ We also recommend that you sort the entries on the Data sheet for the particular bank account in ascending order
based on the Statement Date column in order to simplify the completion of this exercise.
■ Review the dates that have been entered in the Statement Date column on the Data sheet for all days where an
unexplained difference exists and ensure that the amounts on the Data sheet and the actual bank statement agree, that
the dates have been entered correctly in the Statement Date column, that all entries on the actual bank statement have
been included on the Data sheet and that a statement date has been entered on the Data sheet for all the entries on the
actual bank statement.
This procedure should enable you to correct all the errors that have been made while performing the bank
reconciliation.
Template Settings
The functionality that has been included in this accounting template uses data validation, conditional formatting and
named cell ranges in order to validate all user input and to produce the reports that form part of this template. Most of the
formulas that are used in this template are based on named cell ranges that include the first 1,000 rows on the Data sheet.
When the number of transactions that you've recorded on the Data sheet reaches this limit, you will therefore have to
extend the default number of rows in order to include all your recorded transactions in the template calculations.
The named ranges can be extended by accessing the main Insert menu, selecting Name, and selecting Define in order to
open the Define Name dialog box. The calculations that include the transactions on the Data sheet are all based on the
"Records" named range. This named cell range contains a default value of 1,000 - you can therefore extend the number of
transactions that are included in the template calculations by simply entering a new value for this named range and
clicking the OK button.
The data validation features that are used to validate user input on the Data sheet have been implemented in the first
1,000 rows on this sheet. Before you reach this limit, you can simply copy one of the blank rows before row 1,000 and
paste the cells in this row into the required number of rows. This action will copy all the data validation and conditional
formatting features to the target cell range.
Help & Customization
If you experience any difficulty while using this template and you are not able to find the appropriate guidance in these
instructions, please e-mail us at support@excel-skills.co.uk for assistance. This template has been designed with flexibility
in mind to ensure that it can be used in most business environments. If however you need an Excel based template that is
customized specifically for your business requirements, please e-mail our Support function and provide a brief explanation
of your requirements.
© Copyright
This template remains the intellectual property of www.excel-skills.co.uk and is protected by international copyright laws.
Any publication or distribution of this template outside the scope of the permitted use of the template is expressly
prohibited. In terms of the permitted use of this template, only the distribution of the template to persons within the same
organisation as the registered user or persons outside the organisation who can reasonably be expected to require access
to the template as a direct result of the use of the template by the registered user is allowed. Subsequent distribution of
the template by parties outside of the organisation is however expressly prohibited and represents an infringement of
international copyright laws.
Page 13 of 21
Cashbook Template
Set-up
Business Name Example Company Limited

A B
Sales Tax Percentage 20.0% 5.0%
Bank Codes
Code Description
On
On this
this sheet:
sheet:
B1 B1 Bank Account Enter
Enter the
the appropriate
appropriate business
business name
name &
& sales
sales tax
tax
B2 B2 Bank Account percentages
percentages andand addadd additional
additional bank
bank account
account codes
codes ifif
B3 B3 Bank Account required.
required. AA list
list of
of the
the input
input error
error codes
codes that
that can
can bebe
PC Petty Cash
encountered
encountered on on the
the Data
Data sheet
sheet is
is included
included at
at the
the bottom
bottom
of
of the
the sheet.
sheet.
Input Error Codes (Data sheet)
Code Reason
E1 Statement date in column J is before the transaction date in column B
E2 Transaction type in column B is not valid
E3 Inclusive amount in column F is negative
E4 Account number in column I is invalid
E5 Bank code in column H is invalid
Page 14 of 21
Example Company Limited
Cashbook Transactions
© www.excel-skills.co.uk
Transaction Inclusive Tax Bank Account Statement Cashbook Sales Tax Exclusive Cashbook Error
Date Type Customer / Supplier Reference Description Amount Code Code Number Date Balance Amount Amount Balance Date Code
3/25/2019 D DF Manufacturing O/B INV0051 Consulting Services 8,000.00 A B1 IS-100 4/1/2019 8,000.00 1,333.33 6,666.67 3/25/2019
3/27/2019 W MM Brokers O/B S77782 Investment in Shares 5,100.00 E B1 BS-200 4/2/2019 2,900.00 - 5,100.00 3/27/2019
3/31/2019 D Opening O/B Opening Bank Statement Balance 2,500.00 E B1 BS-399 3/31/2019 5,400.00 - 2,500.00 3/31/2019
3/31/2019 D Opening O/B Opening Bank Statement Balance 1,920.00 E B2 BS-399 3/31/2019 1,920.00 - 1,920.00 3/31/2019
3/31/2019 D Opening O/B Opening Bank Statement Balance - E B3 BS-399 3/31/2019 - - - 3/31/2019
3/31/2019 D Opening O/B Opening Petty Cash Balance 2,000.00 E PC BS-399 3/31/2019 2,000.00 - 2,000.00 3/31/2019
4/2/2019 W IAS Accountants Invoice Bookkeeping 800.00 A B1 IS-305 4/2/2019 4,600.00 133.33 666.67 4/2/2019
4/5/2019 W Hollard Debit Order Insurance 320.00 A B1 IS-340 4/5/2019 4,280.00 53.33 266.67 4/5/2019
4/10/2019 W Waltons Invoice On thisPaper
On this sheet:
sheet: 200.00 A PC IS-325 4/10/2019 1,800.00 33.33 166.67 4/10/2019
4/13/2019 D Record
Record all
all cashbook
cashbook entries
GP Accountants entries on
on this
INV0054this sheet and
and enter
sheetConsulting
enter the
the appropriate
appropriate bank
Services bank statement
statement
8,150.00 A B1 IS-100 4/13/2019 12,430.00 1,358.33 6,791.67 4/13/2019
4/14/2019 D dates
dates in
TRF column
column J.
inSolutions J. The
The monthly
monthly cashbook and
and bank
cashbookConsulting
INV0053 bank reconciliation
reconciliation are
Services are automatically
automatically
11,200.00 A B1 IS-100 4/14/2019 23,630.00 1,866.67 9,333.33 4/14/2019
compiled
compiled based
based on
on the
the transactions
transactions that
that are recorded
areService
recorded on this sheet. All the columns with
4/15/2019 W Barclays Bank Statement Feeson this sheet. All the columns 50.00 with A B1 IS-315 4/15/2019 23,580.00 8.33 41.67 4/15/2019
yellow
yellow column
column headings
headings require
require user
user input
input while
while the
the columns
columns withwith light
light blue
blue column
column
4/20/2019 W headings
Transfercontain formulas Bank Statement Bank Account Transfer 8,000.00 E B1 BS-399 4/20/2019 15,580.00 - 8,000.00 4/20/2019
headings contain formulas that that need
need toto be
be copied
copied for
for each
each new
new transaction
transaction that
that is
is
4/20/2019 D Transfer Bank Statemententered.
Bank Account Transfer
entered. 8,000.00 E B2 BS-399 4/20/2019 9,920.00 - 8,000.00 4/20/2019
4/24/2019 W Waltons Invoice Paper 200.00 A PC IS-325 4/24/2019 1,600.00 33.33 166.67 4/24/2019
4/25/2019 W Cash Bank Statement Petty Cash Reimbursement 320.00 E B1 BS-399 4/25/2019 15,260.00 - 320.00 4/25/2019
4/25/2019 W Inland Revenue Return Sales Tax 2,700.00 E B1 BS-600 4/25/2019 12,560.00 - 2,700.00 4/25/2019
4/26/2019 W Payroll Payroll Salaries 8,000.00 E B2 IS-365 4/26/2019 1,920.00 - 8,000.00 4/26/2019
4/26/2019 W PR Properties Debit Order Rent 5,000.00 A B1 IS-350 4/26/2019 7,560.00 833.33 4,166.67 4/26/2019
4/26/2019 W SQ Financial Services Debit Order Capital repayment 220.00 E B1 BS-700 4/26/2019 7,340.00 - 220.00 4/26/2019
4/26/2019 W SQ Financial Services Debit Order Interest paid 100.00 E B1 IS-500 4/26/2019 7,240.00 - 100.00 4/26/2019
4/27/2019 D WC Financial Advisors INV0056 Taxation Services 7,000.00 A B1 IS-100 4/27/2019 14,240.00 1,166.67 5,833.33 4/27/2019
4/27/2019 D WC Financial Advisors INV0056 Accounting Services 3,300.00 A B1 IS-100 4/27/2019 17,540.00 550.00 2,750.00 4/27/2019
4/27/2019 D WC Financial Advisors INV0056 Consulting Services 3,138.00 A B1 IS-100 4/27/2019 20,678.00 523.00 2,615.00 4/27/2019
4/30/2019 D Cash Bank Statement Petty Cash Reimbursement 320.00 E PC BS-399 4/30/2019 1,920.00 - 320.00 4/30/2019
5/1/2019 W XY Solutions Invoice EXP11 Internet Service Provider 145.00 A B1 IS-380 5/1/2019 20,533.00 24.17 120.83 5/1/2019
5/8/2019 D ABC Limited INV0055 Accounting Services 15,000.00 A B1 IS-100 5/8/2019 34,413.00 2,500.00 12,500.00 5/8/2019
5/15/2019 W Barclays Bank Statement Service Fees 50.00 A B1 IS-315 5/15/2019 34,363.00 8.33 41.67 5/15/2019
5/20/2019 W Transfer Bank Statement Bank Account Transfer 13,000.00 E B1 BS-399 5/20/2019 21,363.00 - 13,000.00 5/20/2019
5/20/2019 D Transfer Bank Statement Bank Account Transfer 13,000.00 E B2 BS-399 5/20/2019 14,920.00 - 13,000.00 5/20/2019
5/22/2019 W PQW Parking TR5674 Parking 563.00 A B1 IS-390 5/22/2019 20,800.00 93.83 469.17 5/22/2019
5/27/2019 D LS Retail X9987 Commission Received 5,230.00 A B1 IS-200 5/31/2019 20,460.00 871.67 4,358.33 5/27/2019
Page 15 of 21
6/10/2019 D SQ Financial Services Statement Loan Received 8,100.00 E B1 BS-700 6/10/2019 27,295.00 - 8,100.00 6/10/2019
6/11/2019 D XX Building Supplies INV0057 Accounting Services 4,000.00 A B1 IS-100 6/11/2019 31,295.00 666.67 3,333.33 6/11/2019
6/15/2019 W Finance Week Bank Statement Annual Subscription 1,200.00 A B1 IS-375 6/15/2019 30,045.00 200.00 1,000.00 6/15/2019
6/25/2019 W XR Supplies Invoice Computer equipment 5,000.00 A B1 BS-100 6/25/2019 6,845.00 833.33 4,166.67 6/25/2019
6/26/2019 D TRF Solutions INV0058 Accounting Services 13,400.00 A B1 IS-100 6/26/2019 14,925.00 2,233.33 11,166.67 6/26/2019
7/1/2019 D WW Retail INV0059 Taxation Services 4,500.00 A B1 IS-100 7/1/2019 19,425.00 750.00 3,750.00 7/1/2019
7/17/2019 W Tesco IN1123 Consumables 98.00 A PC IS-325 7/17/2019 1,252.55 16.33 81.67 7/17/2019
7/23/2019 D DF Manufacturing INV0060 Accounting Services 2,800.00 A B1 IS-100 7/23/2019 7,709.00 466.67 2,333.33 7/23/2019
7/31/2019 D DF Manufacturing INV0062 Consulting Services 22,000.00 A B1 IS-100 7/31/2019 24,109.00 3,666.67 18,333.33 7/31/2019
8/4/2019 D Digicom INV0061 Consulting Services 32,000.00 A B1 IS-100 8/4/2019 55,164.00 5,333.33 26,666.67 8/4/2019
Page 16 of 21
9/3/2019 D FS Financial Services INV0063 Consulting Services 23,000.00 A B1 IS-100 9/3/2019 52,227.00 3,833.33 19,166.67 9/3/2019
9/6/2019 W RT Office Supplies T2518536 Office chair 1,598.00 A B1 IS-345 9/6/2019 50,309.00 266.33 1,331.67 9/6/2019
9/12/2019 D PTY Consultants INV0064 Consulting Services 12,000.00 A B1 IS-100 9/12/2019 62,309.00 2,000.00 10,000.00 9/12/2019
9/21/2019 W Town Council Statement Rates 4,752.00 E B1 IS-395 9/21/2019 44,507.00 - 4,752.00 9/21/2019
10/9/2019 D IT Solutions INV0065 Consulting Services 18,000.00 A B1 IS-100 10/9/2019 55,558.00 3,000.00 15,000.00 10/9/2019
10/19/2019 W PQW Parking TR6598 Parking 3,000.00 A B1 IS-390 10/19/2019 52,508.00 500.00 2,500.00 10/19/2019
10/21/2019 D DF Manufacturing INV0066 Consulting Services 13,500.00 A B1 IS-100 10/21/2019 53,008.00 2,250.00 11,250.00 10/21/2019
Page 17 of 21
11/2/2019 W GF Training Invoice Course 675.00 A B1 IS-385 11/2/2019 43,114.00 112.50 562.50 11/2/2019
11/3/2019 D GP Accountants INV0067 Accounting Services 3,300.00 A B1 IS-100 11/3/2019 45,614.00 550.00 2,750.00 11/3/2019
11/3/2019 D GP Accountants INV0067 Taxation Services 2,150.00 A B1 IS-100 11/3/2019 47,764.00 358.33 1,791.67 11/3/2019
11/3/2019 D GP Accountants INV0067 Secretarial Services 900.00 A B1 IS-100 11/3/2019 48,664.00 150.00 750.00 11/3/2019
11/7/2019 W Economist 628054 Subscription 453.25 A B1 IS-375 11/7/2019 47,890.75 75.54 377.71 11/7/2019
11/30/2019 D CC Supplies INV0068 Accounting Services 3,300.00 A B1 IS-100 11/30/2019 32,530.75 550.00 2,750.00 11/30/2019
12/5/2019 D TRF Solutions INV0069 Consulting Services 15,000.00 A B1 IS-100 12/5/2019 46,231.75 2,500.00 12,500.00 12/5/2019
12/30/2019 D ABC Limited INV0070 Consulting Services 14,900.00 A B1 IS-100 12/30/2019 40,671.75 2,483.33 12,416.67 12/30/2019
1/4/2020 D EC Estate Agents INV0071 Taxation Services 8,168.00 A B1 IS-100 1/4/2020 47,860.75 1,361.33 6,806.67 1/4/2020
Page 18 of 21
1/25/2020 D The Paint Shop INV0072 Taxation Services 2,450.00 A B1 IS-100 1/25/2020 36,670.75 408.33 2,041.67 1/25/2020
1/26/2020 D PTY Consultants INV0074 Consulting Services 19,200.00 A B1 IS-100 1/26/2020 50,870.75 3,200.00 16,000.00 1/26/2020
1/27/2020 W Quantas SA8234 Travel 1,117.00 A B1 IS-390 1/27/2020 49,433.75 186.17 930.83 1/27/2020
1/27/2020 D WW Retail INV0073 Consulting Services 18,000.00 A B1 IS-100 1/27/2020 67,433.75 3,000.00 15,000.00 1/27/2020
2/18/2020 D WS Wholesale INV0075 Consulting Services 16,987.00 A B1 IS-100 3/18/2020 83,051.75 2,831.17 14,155.83 2/18/2020
3/29/2020 D WS Wholesale INV0052 Consulting Services 32,000.00 A B1 IS-100 4/1/2020 78,558.75 5,333.33 26,666.67 3/29/2020
Page 19 of 21
Example Company Limited Start Date 4/1/2019
Monthly Cashbook Report Bank Account
All cash accounts Report Type All
Acc No Account Description Apr-2019 May-2019 Jun-2019 Jul-2019 Aug-2019 Sep-2019 Oct-2019 Nov-2019 Dec-2019 Jan-2020 Feb-2020 Mar-2020 Total www.excel-skills.co.uk
IS-100 Income from Services 27,323.33 12,500.00 14,500.00 24,416.66 26,666.67 29,166.67 26,250.00 8,041.67 24,916.67 39,848.34 14,155.83 26,666.67 274,452.51
IS-200 Other Income - 4,358.33 - - - - - - - - - - 4,358.33
IS-305 Accounting Fees (666.67) (666.67) (666.67) (666.67) (666.67) (666.67) (666.67) (666.67) (666.67) (666.67) (666.67) - (7,333.37)
IS-310 Advertising & Marketing - - - - - - - - - - - - -
IS-315 Bank Charges (41.67) (41.67) (41.67) (41.67) (41.67) (41.67) (41.67) (41.67) (41.67) (41.67) (41.67) (41.67) (500.04)
IS-320 Commission - - - - - - - - - - - - -
IS-325 Computer Expenses (333.34) (333.34) (333.34) (264.54) - - (43.33) - (43.33) - (81.67) - (1,432.89)
IS-330 Consumables & Cleaning - - - On
On this
this sheet:
sheet: - - - - - - - - - -
IS-335 Entertainment The
The cashbook
cashbook
- report
report on- this
on this sheet
sheet isis automatically
-automatically compiled
compiled
- based
based on - the
on the transactions
transactions- that
that - - - - - - -
are
are recorded
recorded on on the
the “Data”
“Data” sheet. The
The reporting
sheet.(266.67) reporting periods
periods can
can be
be amended
amended by
by simply
simply changing
changing (266.67)
IS-340 Insurance (266.67) (266.67) (266.67) (266.67) (266.67) (266.67) (266.67) (283.33) (283.33) (283.33) (3,250.02)
the
the start
start date
date in in cell
cell D1.
D1. The
The report
report cancan be
be compiled
compiled for for an
an individual
individual bankbank account
account by by
IS-345 Office Expenses - - - from the list box
selecting
selecting the
the appropriate
appropriate bank
bank account
account from the list -box inin cell
cell D2 or- aa consolidated
D2 or (1,331.67)
consolidated report
report - - - - - - (1,331.67)
IS-350 Office Rent can
can bebe created
(4,166.67) by
by simply
simply clearing
created(4,166.67) the
the contents
(4,166.67)
clearing of
of the
the list
contents(4,166.67) list box. The
The default
default accounts
box.(4,166.67) can
can be
(4,166.67)
accounts be (4,166.67) (4,166.67) (4,166.67) (4,166.67) (4,166.67) (4,166.67) (50,000.04)
IS-355 Postage customized
customized
- according
according - to
to requirements
requirements - and
and you
you can
can- add
add asas many
many additional
additional
- accounts
accounts- as as - - - - - - -
IS-360 Professional & Legal Fees
required.
required.
-
All
All the
the calculations
calculations
-
in
in the
the columns
columns
-
with
with light
light- blue
blue column
column headings
headings
-
are
are automated.
automated.
- - - - - - - -
IS-365 Salaries & Wages (8,000.00) (13,000.00) (13,000.00) (13,000.00) (13,000.00) (13,000.00) (13,000.00) (13,000.00) (13,000.00) (13,000.00) (13,000.00) (8,000.00) (146,000.00)
IS-370 Stationery - - - - - - - - - - - - -
IS-375 Subscriptions & Memberships - - (1,000.00) - - - - (377.71) - - - - (1,377.71)
IS-380 Telephone & Internet - (241.66) - (241.66) (149.17) - (298.34) - (298.34) (149.17) (256.67) (241.66) (1,876.67)
IS-385 Training - - - - - - - (562.50) - - - - (562.50)
IS-390 Travelling & Accommodation - (469.17) - (167.50) (148.33) - (2,500.00) - (166.67) (930.83) - - (4,382.50)
IS-395 Utilities - - - - - (4,752.00) - - - - - - (4,752.00)
IS-500 Interest Paid (100.00) (100.00) (100.00) (100.00) (100.00) (100.00) (100.00) (100.00) (100.00) (100.00) (100.00) (100.00) (1,200.00)
IS-600 Taxation - - - - - - - - - - - - -
IS-700 Other Expenses - - - - - - - - - - - - -
BS-100 Property, Plant & Equipment - - (4,166.67) - - - - - - - - - (4,166.67)
BS-200 Investments - - - - - - - - - - - - -
BS-700 Long Term Liabilities (220.00) (220.00) 7,880.00 (220.00) (220.00) (220.00) (220.00) (220.00) (220.00) (220.00) (220.00) (220.00) 5,460.00
BS-800 Share Capital - - - - - - - - - - - - -
BS-399 Cash Transfer Control - - - - - - - - - - - - -
BS-600 Sales Tax Control 1,669.69 2,134.52 (4,228.31) 3,720.27 (1,654.49) 4,538.68 153.35 391.97 2,353.35 6,722.00 (1,868.15) 4,386.66 18,319.54
Cashbook Total 15,198.00 (513.00) (5,590.00) 9,001.55 6,253.00 9,160.00 5,100.00 (10,968.25) 8,300.00 27,012.00 (6,529.00) 18,000.00 74,424.30
Opening Balance 9,320.00 24,518.00 24,005.00 18,415.00 27,416.55 33,669.55 42,829.55 47,929.55 36,961.30 45,261.30 72,273.30 65,744.30 9,320.00
Closing Balance 24,518.00 24,005.00 18,415.00 27,416.55 33,669.55 42,829.55 47,929.55 36,961.30 45,261.30 72,273.30 65,744.30 83,744.30 83,744.30
B1 B1 Bank Account 20,678.00 20,315.00 14,925.00 23,964.00 30,027.00 38,857.00 43,789.00 32,530.75 40,492.75 67,254.75 60,623.75 78,413.75 78,413.75
B2 B2 Bank Account 1,920.00 1,920.00 1,920.00 1,920.00 1,920.00 1,920.00 1,920.00 1,920.00 1,920.00 1,920.00 1,920.00 1,920.00 1,920.00
B3 B3 Bank Account - - - - - - - - - - - - -
PC Petty Cash 1,920.00 1,770.00 1,570.00 1,532.55 1,722.55 2,052.55 2,220.55 2,510.55 2,848.55 3,098.55 3,200.55 3,410.55 3,410.55
Page 20 of 21
Bank Reconciliation
Bank Account B1
Reconciliation Date 3/31/2020 On
On this
thissheet:
sheet:
All
All the
the calculations
calculations that
that form
form part
part of
of this
this bank
bank reconciliation
reconciliation are
are automated
automated
and
and based
based on
on the
the cashbook
cashbook entries
entries that
that are
are recorded
recorded onon the
the “Data”
“Data” sheet.
sheet.
Opening Balances The
The only
only user
user input
input that
that is
is required
required onon this
this sheet
sheet is
is selecting
selecting aa bank
bank
Calculated Bank Statement Balance 43,944.75 account
account in cell B4, entering a reconciliation date in cell B5 and entering the
in cell B4, entering a reconciliation date in cell B5 and entering the
Outstanding Items: actual
actual bank
bank statement
statement balance
balance in in cell
cell B25.
B25. The
The reconciliation
reconciliation can
can be
be rolled
rolled
Withdrawals (308.00)
forward
forward or
or back
back byby simply
simply changing
changing the the reconciliation
reconciliation date
date in
in cell
cell B5.
B5.
Deposits 16,987.00
Cashbook Balance 60,623.75
Current Month Transactions

Withdrawals (14,210.00)
Deposits 32,000.00
Closing Balances
Cashbook Balance 78,413.75
Outstanding Items:
Withdrawals (145.00)
Deposits 32,000.00
Calculated Bank Statement Balance 46,558.75
Actual Bank Statement Balance 46,558.75
Unreconciled Difference - ok
Page 21 of 21

Cashbook Sample

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Cashbook Sample

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Excel Skills UK | Cashbook & Bank Reconciliation Template

The following sheets are included in this template:

Record Cashbook Transactions

Recording the Opening Cashbook Balances

Transfers between Bank Accounts

Petty Cash Transactions

Creating Additional Bank Accounts

Performing a Bank Reconciliation

Bank Statement Dates

Help & Customization

Business Name Example Company Limited

Current Month Transactions

Actual Bank Statement Balance 46,558.75

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