Explain a bank-to-book difference with a timing bridge

The bank statement and cash ledger disagree at month end. Use the listed timing items and unrecorded bank fee to bring both balances to the same cutoff.

SOURCE DATA
"item","usd"
"Bank ending balance","1450"
"Deposit in transit","200"
"Outstanding check","150"
"Book ending balance","1525"
"Unrecorded bank fee","25"

RULES
The deposit is already in the books but not yet in the bank statement. Add it on the bank side only.
The outstanding check has already reduced the books but has not cleared the bank. Subtract it on the bank side only.
The bank fee has reduced the bank statement but is missing from the books. Subtract it on the book side only.

MY FIGURES
Adjusted bank balance (USD): __________
Adjusted book balance (USD): __________
Adjusted bank minus book (USD): __________

MY REVIEW NOTE
________________________

METHOD
Start a bank-side column with 1450. Add the deposit in transit and subtract the outstanding check.
Start a separate book-side column with 1525. Record the missing fee as a 25 decrease.
Compare adjusted balances. Keep each timing item in the reconciliation note; do not enter it twice into the ledger.

REFERENCE ANSWERS — try first
Adjusted bank balance (USD): 1500. 1450 + 200 − 150 = 1500.
Adjusted book balance (USD): 1500. 1525 − 25 = 1500.
Adjusted bank minus book (USD): 0. The listed items fully explain the difference.

Adding the in-transit deposit to both sides would double-count a deposit already recorded in the books.

For a real review, retain evidence of subsequent clearing and investigate any unexplained difference. Do not invent a balancing adjustment.

Occupational context: O*NET 31.0 Database, USDOL/ETA, Task 2496, occupation 43-3031.00. https://www.onetcenter.org/dl_files/database/db_31_0_csv/task_statements.csv
CC BY 4.0: https://creativecommons.org/licenses/by/4.0/
Original practice material and adaptations by Skill Workbench. USDOL/ETA has not approved, endorsed or tested these additions. O*NET is a trademark of USDOL/ETA.