should be taken to give a complete explanation of the transac-
tion in each case.

 Lost Checks-Checks that are lost may be replaced by issu-
ing a new check. A stop payment is issued to the bank on the
original check. The new check number is recorded on the Dis-
tribution of Expenditures, but no amounts are recorded. The
explanation column is used to explain that this is a replacement
check for lost check # (number). Another method that can be
used for transactions of this type is the same as outlined under
Cancelling Outstanding Checks.

 BANK RECONCILIATION
 ............ 19 ......
 (Month)
 Cash Balance per Bank Statement .............. (1) $
 Add: Deposits in transit of this month's collec-
 tions (not yet credited on bank statement).
 Date Banked ............ (2) $
 Date Banked _............ (3) $
 Total (1+2+3) ................... (4) $
 Deduct: Checks issued, but not charged on Bank
 Statement (include prior month's checks
 not yet charged).
 Check No. Date--- $
 Check No. Date- $
 Check No. ___ Date- $
 Check No. Date- $
 Check No. Date- $
 Check No. Date- $ (5) $
 Available Checking Account Balance (4-5) (6) $ *
 *Should be the same as the book balance. Any differences should
 be explained below.
 Remarks or Explanations