Fictional Kestrel Cafe Ltd May statement and cash-book control
Account: bnk-kestrel. Period: prd-kestrel-may. Currency: GBP.
Opening bank balance: 1,100.00.
Cleared movements: KC-001 -328.00; KC-002 +472.00; KC-003 -185.00;
KC-DUP-22 -124.00 (one payment); KC-006 -205.00; KC-007 +518.00.
An additional unidentified bank credit of 12.40 has no supporting record.
Statement closing balance: 1,260.40.
The posted cash book includes each supported movement once and cheque KC-OUT-017
of 176.00, which has not cleared. Posted ledger closing balance: 1,072.00.
The imported feed repeats KC-DUP-22 and omits the unidentified credit.
The outstanding cheque is added to the posted ledger to compare with the bank:
1,072.00 + 176.00 = 1,248.00. The remaining positive 12.40 is unresolved.
These are fictional fixture facts, not practitioner sign-off.
