I would show them how to see the amount deposit in the statement . I would also explain the different types of deposits. Then show them the withdrawals or payments in the cycle. Look at their register they fill out on deposits and payments. If their are outstanding deposits and payments. Explain to use beginning balance add all deposits that are pending and any outstanding payments that have not been processed. Then explain how to add outstanding deposits are as added to beginning balance then they subtract all payments and withdrawals. If everything has been calculated then they will see that their register should be the same as ending balance. If not explain how to look up what is not shown in their register.