An opening balance of $651,000 written as $561,000. How is it treated in a bank reconciliation statement?

In a bank reconciliation statement, the error of writing the opening balance as $561,000 instead of $651,000 would be treated as an error in the bank statement. This error would need to be corrected by adjusting the balance in the bank reconciliation statement to reflect the correct opening balance of $651,000.

To correct this error, an adjusting entry would need to be made to increase the balance by $90,000 ($651,000 - $561,000). This adjustment would be reflected in the bank reconciliation statement as an addition to the opening balance to bring it in line with the correct amount.

Error of $90,000. The bank balance should be increased by $90,000 to $651,000.