2 Proofer Cash A reconciliation of the balance on the bank statement with the general ledger balance at the beginning of the proof-of-cash period A reconciliation of cash receipts deposited per the bank with the cash receipts journal for a given period. A reconciliation of cancelled checks clearing the bank with the cash disbursements journal for a given period. a reconciliation of the balance on the bank statement with the general ledger balance at the end of the proof-of-cash period @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Proof of Cash • A reconciliation of the balance on the bank statement with the general ledger balance at the beginning of the proof-of-cash period. • A reconciliation of cash receipts deposited per the bank with the cash receipts journal for a given period. • A reconciliation of cancelled checks clearing the bank with the cash disbursements journal for a given period. • A reconciliation of the balance on the bank statement with the general ledger balance at the end of the proof-of-cash period