If the bank recon of the previous month, has a mistake is it fixed on the next recon or in the cash book?

Question

Cheque no.368 is listed incorrectly on April 19x5 bank reconciliation statement but is listed correctly on May 19x5 bank statement. Do you make the correction on the Bank reconciliation statement for May 19x5 or in the supplementary cash book for May 19x5?

Answer 1

If there was an error in your April bank recon statement and you thought it was correct then, the only way that could have happened is if your cash book balance at Apr 30 was wrong too, otherwise what were you reconciling to? So if you correct your cash book now, the error should have been corrected, and it should not show in your May bank recon.