Lodgements are always entered in the cash account as soon as the receipt happens (unless the bookkeeper has made an error).
If the lodgement has not yet appeared on the bank statement, then it is only of the reasons for the cash account balance being different from the balance on the bank statement and therefore appears on the reconciliation.
I suggest that you watch my free lectures on this. The lectures are a complete free course for Paper FA and cover everything needed to be able to pass the exam well.