This unit is designed for a high school business class with students ranging from freshman to seniors. The materials are applicable either an accounting class or a finance class. Students must learn how to perform a bank reconciliation, understand the importance of cash controls to prevent errors and fraud, and learn the importance of accurate records to make sound business decisions. To enrich the material, I will introduce both manual as well as electronic forms of bank reconciliations. Further, I will provide real world examples to illustrate the negative impact when controls are not in place for both personal (finance) or business (accounting) situations.

Text-Based Resources:

1. Losing Your Balance: Bank Customers Lost Nearly $30 Billion to Overdraft Fees Last Year
Barth, C. (2012, June 08). Losing your balance: Bank customers lost nearly $30 billion to overdraft fees last year. Retrieved from
Readability - Flesch-Kincaid Grade Level: 7.3

2. 16 Bank Reconciliation Tips and Tricks for Quickbooks
Singleton, D. A. (2008, November). 16 bank reconciliation tips and tricks for quickbooks. Retrieved from
Readability - Flesch-Kincaid Grade Level: 10.4

3. 4 Bank Errors and Mistakes Waiting to Happen
Steele, J. (n.d.). 4 bank errors & mistakes waiting to happen. Retrieved from
Readability - Flesch-Kincaid Grade Level: 8.4

4. A Case Study: Small Business Fraud
Swann, S. (2010). A case study: Small business fraud. Retrieved from
Readability - Flesch-Kincaid Grade Level: 9.1

5. Balancing a Checkbook isn't Calculus. It's Harder.
Tugend, A. (2006). Balancing a checkbook isn't calculus. it's harder. New York Times. Retrieved from
Readability - Flesch-Kincaid Grade Level: 9.7

Web-Based Resources:
1. Crossword puzzle
Accounting Coach, LLC., (2004) BankReconciliation #1. Retrieved from

2. Video on Reconciling items
Enlight09. (2009). Cash 02: bank reconciliation. Retrieved from

3. Webquest
Magers, G. (n.d) Group Money unit project. Retrieved from

4. Interactive Game
Marshall, Dave. (n.d.) Basketball game - bank reconciliations. Retrieved from

5. Interactive Checkbook
The Northwestern Mutual Foundation, (n.d.) Balancing your checkbook. Retrieved from

Unique Resources:

1. Cartoon- Fudget
Anderson, Mark. (n.d.) Computer Cartoon #6234. Retrieved from

2. Graph
(2012) How Often do you reconcile your Checking Account Retrieved from

3. Cartoon - Overdrawn
(n.d.) Overdrawn Account Cartoon 1. Retrieved from

4. Template
(n.d.) Retrieved from

5. Video- Cash Controls
MCaudit. (2008). Cash handling controls. Retrieved from