Bank Statement Reconciliation (CM)

[abbas9001]

Hello All,

I have one question pertaining to bank statement reconciliation.

Initially the bank statement was recorded for a payment as $49.57 instead of $49.54.
Later the extra amount i.e .03cents were again recorded as a receipt.
Now how should these statement be reconciled so that the payment should reflect as $49.54.
reponses highly appreciated '

Abbas.