The manual bank statement process is based on two business transactions:

• On the one hand, Manual check deposits. To process the bank statement, we assume that the bank has processed the check. The check deposit account is cleared, and bank account 113100 is credited with 26,000 EUR.
• The customer receives an additional invoice for 10,000 DEM. You can see on the bank statement that the customer paid the invoice by bank transfer, not by check. When you run the general ledger session, the cash receipt is posted on the bank account against the cash receipt account. When you run the subledger session, the R/3 System clears the open item on the customer account. The offsetting posting is made on the cash receipt account. You can execute this clearance using program SAPF123.

For the first business transaction, the bank statement refers only to the general ledger. The second business transaction refers to the general ledger and to the subledger.