UK Need help preparing bank reconciliation with cash book error

[SKYVP]

So far i have no problem with uncredited lodgement and unpresented cheque. Usually i just do the cash book adjustment by deducting those bank charges, dishonoured cheque etc...using the T account. For bank reconciliation i just add the uncredited lodgement to the balance as per bank statement, then minus the unpresented cheque. Everything is tally and fine.

Now there is a question with cash book entry error. For example:
- A cheque paid the ABC Ltd for $340 had been entered in the cash book as $430.
- Cash paid into the bank for $50 had been entered in the cash book as $70
- A receipt of $10 shown on the bank statement had not been entered in the cash book.

So how am i suppose to do it? Do i just adjust them inside the "cash book adjustment T account" that i use normally? Like debit side the 90(430-340) in it?

 

[kirby]

Do not ever just post the difference. Reverse the incorrect amount entirely and then post the correct amount. The reason is that when you reconcile, the Bank amount can then be easily matched off against your Book amount because the amounts will be the same.