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Outstanding Check Aging Calculator for Bank Reconciliation

Does it tie out, and if not, where is the difference?

Outstanding checks by age bucket, the share that is stale, and the adjusted bank balance after deposits in transit.

  • Runs in your browser
  • Nothing stored or sent
  • Free, no sign-up
Your figures
Example figuresIllustrative only. Type over them with your own.
Adjusted bank balance
$632,000
Bank balance plus deposits in transit less outstanding checks
Total outstanding checks
$94,500
Outstanding over 90 days
$9,500
Drawn to one scale
Adjusted bank balance$632,000
Total outstanding checks$94,500
Outstanding over 90 days$9,500
Stale (over 180 days)$3,100
All results
MeasureResult
Adjusted bank balance$632,000
Total outstanding checks$94,500
Outstanding over 90 days$9,500
Stale (over 180 days)$3,100
Over 90 days as percent of outstanding10.05%
Stale as percent of outstanding3.28%
How this was worked out
Work shownrecomputed as you type
Adjusted bank balance = bank balance + deposits in transit - outstanding checks
Over 90 days = 91 to 180 bucket + over 180 bucket

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Adjusted bank balance = bank balance + deposits in transit - outstanding checks
  • Over 90 days = 91 to 180 bucket + over 180 bucket

How it works

Outstanding checks that stay uncashed for months are a recon risk. They can mean voided checks never reversed, checks lost in the mail, payments to vendors who have not been paid, or balances that should be reported as unclaimed property.

The adjusted bank balance should agree to the adjusted book balance. Use the aging to choose items for follow up and for subsequent-clearing tests. Stale-date and escheat rules vary by state, so apply the rule for the jurisdictions involved.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

When is a check stale?

Under UCC 4-404 a bank has no obligation to pay a check presented more than six months after its date, but it may pay in good faith. Account agreements and state law can add their own rules.

What do I do with stale checks?

Contact the payee, reverse and reissue, or follow the unclaimed property rules that apply.

Does this replace the full reconciliation?

No. It supports the bank side of the reconciliation.

Formulas on this page are the standard definitions.

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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