Cash Desk
Bank Reconciliation
Stop memorizing “add deposits in transit.” Sort real clues by asking who already knows? Timing differences adjust the bank. Bank-discovered items adjust the books — then you journal them.
Sort the evidence
Cards never pre-label the answer. You choose Bank vs Books and Add vs Subtract.
Force the lock
Both adjusted balances must snap equal before you can close the case.
Journal the books
Only book-side items need entries. Build debit/credit pairs yourself.
3-Star Mastery
- ⭐ Completion — balances lock + journals filed
- ⭐⭐ Audit fluency — under 90s without the CPA hint
- ⭐⭐⭐ Zero waste — no misclassifications