13.2 Difference between the bank statement and the cash bank
　　Three types of difference may be found:
　　Items recorded in the bank statement (but not recorded in the cash book)
　　Items recorded in the cash statement (but not recorded in the bank statement)
　　Errors made either by the cash book or by the bank in the bank statement
　　Items recorded in the bank statement(but not in the cash book) may include:
　　●Interest (credited)
　　●Bank charges
　　●Standing order and direct debit payment
　　●Credit transfer( receipt has been paid directly into the business’ bank a/c)
　　●Dishonoured cheques
　　They are not recorded in the cash book simply because the business does not know that these items have arisen until they see the bank statement. The cash book must be adjusted to reflect these items.
　　Items recorded in the cash book(but not yet been recorded in the bank statement):
　　●Outstanding/unpresented cheques( Cheques sent to suppliers but not yet cleared by the bank).
　　●Outstanding/ uncleared deposits or lodgements ( cheques received by the business but not yet cleared by the bank).
　　The bank statement balance needs to be adjusted for these items.
　　Errors made either by the cash book or by the bank statement.
　　●The business may make a mistake in their cash book. The cash book balance will need to be adjusted for these items.
　　●The bank may make a mistake. The bank statement balance will need to be adjusted for these items.