Money being paid into the bank account.

Money being taken out of the bank account.

Payments and receipts made by the bank that have not been recorded in the cash book.

Amounts paid into a business’s bank statement, but which have not yet been recorded on the bank statement as credit entries.

Cheques issued by the business but not presented by the payee to the bank.

Errors have been made (either by the bank or, more likely, by the business).

A fee the bank has charged, for example, fees for maintaining the account, overdraft processing fees and fees for cashing overseas cheques.

Some banks pay interest on money kept in a bank account. This is based on the balance in the bank account as well as the interest rate.

The automatic transfer of funds into a business’s bank account by one of the business’s customers.