Follow the below list that will help you in creating a cash account:
Make a list of all the deposits that are currently in transit.
Make a list of any checks that are still pending.
Any bank charges or credits should be recorded.
Calculate the cash balance according to your books.
On the verification, enter the bank balance.
Add up all of the deposits that are currently in transit.
Add up all of the unpaid checks.
Calculate the book balance in accordance with the reconciliation.