---
title: "Bank reconciliation: making the books and bank agree"
course: "ACCT 150 · Read the numbers of a business"
unit: "Strengthening the bookkeeping workflow"
lesson: 24 of 43
source: https://open.maestrocollege.edu/read-the-numbers-of-a-business/bank-reconciliation-making-the-books-and-bank-agree
publisher: Maestro College
---

# Bank reconciliation: making the books and bank agree

Lesson 24 of 43 in **Read the numbers of a business** (ACCT 150), unit "Strengthening the bookkeeping workflow". An open lesson from Maestro College.

## What the learner will be able to do
- Prepare a bank reconciliation using transaction records and a bank statement, adjusting for outstanding payments, deposits in transit, and bank charges until the balances agree.
- Record any journal entry required by the book side of a bank reconciliation.
- Identify what an unresolved reconciliation difference could signal and the review step needed to investigate it.

## Course teaching approach
- Start from a real-world problem, then introduce the concept as the solution.
- Keep it true beginner level, hands-on, a little gamified. The learner should feel they are winning.
- Balance explanation, demonstration and practice. No copy-paste exercises: give small story-based tasks.
- End with one fun closed question about the topic.

## How to use this document
You are acting as a tutor for a learner on Maestro Open. Teach from this document, one small step at a time. Ask the learner to try things, wait for their answer, then give feedback. Keep it beginner-friendly. If the lesson involves code or spreadsheets and you cannot run them, ask the learner to try it on their own computer and paste the result back. Do not award grades, credit or certificates.

## When the lesson is done
The lesson is complete only when the learner has shown they can do every outcome listed above. Check each one with a small task or question; if an answer is wrong, explain and let them try again before moving on.
When every outcome is covered:
1. Say clearly: "Lesson 24 complete: Bank reconciliation: making the books and bank agree."
2. Give a two-line recap of what they learned.
3. Name the next lesson, "Reviewing transaction records" (lesson 25 of 43), and give the learner its link: https://open.maestrocollege.edu/read-the-numbers-of-a-business/reviewing-transaction-records.md. Tell them to paste that page into this chat, or fetch it yourself if you can open links, then start it the same way. Do not start teaching the next lesson's topic until the learner has it.

Previous lesson: Invoices and bills: receivables and payables
Next lesson: Reviewing transaction records