ABM ( Adjusted Balance Method )Book to Bank MethodBank to Book Method

Book balance:XXBank Balance:XX

Balance per bookXX

add: credit memosXXAdd: Credit memosXXAdd: Deposits in TransitXX

------------ Outstanding ChecksXX Debit MemosXX

total:XX------------------------

less: debit memosXXtotal:XXtotal:XX

------------

Adjusted book balance XXLess: Debit Memos( XX )Less: Outstanding Checks( XX )

Deposits in Transits( XX ) Credit Memos( XX )

Bank balanceXX------------------------

add: deposits in transitXXBank BalanceXXBank BalanceXX

------------

total:XX

less: outstanding balanceXX

------------

Adjusted bank balanceXX

BANK RECONCILIATION