Current Asset Cash: Bank Reconciliation Adjusting Entries
Channel: ProfAlldredge
Date: 2015-01-15

After the bank reconciliation is complete, the unadjusted Cash Account balance and the bank reconciliation adjusted ending balance are different amounts.  The items which reconciled the Cash T-Account (book side) require adjusting entries to properly adjust the cash balance on the adjusted trial balance.
@ProfAlldredge 
For best viewing, switch to 1080p