Proof of Cash

This workbook provides the format to perform and document a proof of cash. A proof of cash is a bank reconciliation that includes not only the prior-period and current-period balances but also reconciles the book receipts and disbursements for the periods with the bank statements. A proof of cash can provide evidence about the existence and completeness assertions for transactions that were recorded on the books or bank statements.

Entering Data

Input cells are generally populated with positive amounts. Cells that require negative amounts are indicated in the cells’ comment box.

Inserting and Deleting Line Items

In the “adjustments” rows of both the bank statement and general ledger sections, additional rows can be added, or excess rows can be deleted. See the section “General Workpaper Functionality and Tips for Entering Data” for information concerning the tips for and potential effects of inserting and deleting workbook line items.