Supporting performance objective 39 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on reconciling bank statements are included in this packet. (The packet is the ninth in a set of nine on performing computational clerical activities--CE 016 951-959.) The student materials include information on the purpose and system of bank deposit records and depositor's reconcilement statements, a student activity, a check-out activity, and related simulated forms and checks. The instructor's manual includes instructions for duplicating simulated materials, and answer keys for the two activities. The materials are designed for self-paced individual instruction and may be adapted for use with large groups. (A separate booklet--CE 016 911--lists contents for the nine packets in this set along with those in several other sets--seventy-eight packets in all--based on the same V-TECS catalog.) (JT)