MYBREAKEVEN • Published November 7, 2026

Bookkeeping for Small Business: A Monthly Record Workflow — working record

Original fictional USD case. This worksheet does not automatically calculate. Edit the blank cells, then print or save your completed copy before closing. Fields are not uploaded or saved by this page.

Completed teaching case

Reconciled case from the guide
Record / adjustment	Amount	Reason
Cash book before omitted bank fee	$9,750	8,000 opening + 6,200 receipts − 4,450 payments
Unrecorded bank fee	−$50	Post supported fee once
Adjusted cash book	$9,700	Agrees to adjusted bank evidence
Statement balance	$9,850	Statement at same month-end cutoff
Deposit in transit	+$250	Already in books; absent from bank
Outstanding payment	−$400	Already in books; absent from bank
Adjusted statement	$9,700	9,850 + 250 − 400

Your evidence and assumptions

Business / preparerReporting date or horizonCurrency / accounting basisEvidence referencesReviewer / next review date

Your working record — replace each cell
Account / cutoff	Book balance	External evidence	Adjustment / reference	Reviewed balance / owner
Enter record 1	Enter value	Enter value	Enter value	Enter value
Enter record 2	Enter value	Enter value	Enter value	Enter value
Enter record 3	Enter value	Enter value	Enter value	Enter value
Enter record 4	Enter value	Enter value	Enter value	Enter value
Enter record 5	Enter value	Enter value	Enter value	Enter value

Reconciliation / independent calculationUnresolved issue, action owner, deadline and stop / escalation condition

Check amounts, dates, scope and source documents independently. Planning education; not accounting, legal, tax or lending advice.

Read the full method and limitations