GPT-5.5 vs Qwen3.7 Max for bookkeeping

Adjusted bank statement balance:

- Bank statement closing balance: **£8,412.55**
- Less unpresented cheque: **£120.00**
- Add lodgement not yet credited: **£120.00**

These cancel, so adjusted bank balance remains **£8,412.55**.

Cash book balance: **£8,376.55**

So the difference is:

**£8,412.55 − £8,376.55 = £36.00**

The bank is **£36.00 higher** than the cash book.

This is the classic sign of a **transposition error**: **£451** and **£415** have been interchanged.

Arithmetic rule: a transposition error is usually divisible by **9**. Her…

# Bank Reconciliation Error Analysis

## 1. The Difference

| | £ |
|---|---|
| Bank statement closing balance | 8,412.55 |
| Cash book closing balance | 8,376.55 |
| **Difference** | **36.00** |

The outstanding items (unpresented cheque £120 and lodgement £120) cancel each other out, so the adjusted bank balance remains £8,412.55. The unreconciled difference is **£36.00**, with the bank balance sitting higher than the cash book.

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## 2. Type of Error

This is a **transposition error** — two adjacent digits have been swapped when entering…