HOW TO BALANCE A CHECKBOOK
The easiest way to balance a checkbook is to ignore pennies. Why keep track of pennies? Are you going to write a check to almost drain your account? If not, you don’t need to know how much is in there down to the last penny.
After each check you write, only balance the account to the dollar. That will save half the math. When the statement comes, you may have to adjust your balance by a couple of dollars. So what? Some times I only look to see if I’m close and don’t bother to adjust. When I had an interest bearing checking account I sometimes only adjusted every few months. Then I would have to add quite a few dollars to my balance.
Remember, the main reason for keeping a running balance is so you don’t overdraw. So why keep track of pennies?
I should mention that my accounting method was one of several things that exasperated my ex. She was a Budget Director and despised my relaxed attitude toward our bank balance. So be warned.