Bank Reconciliation Question

In a bank reconociliation how do you account for cash payments (ie not ones that are cheques) from your cash book on your bank statements? If you had Recepits of £1000 and cash payments of £400 would it just be the £600 (1000-400) that appears as a receipt (or outstanding lodgement if it happens at the end of the year) on your bank reconciliation?

I was also wondering if closing Cash on Hand is always an outstanding lodgement at the end of the year also. Ie if you have cash on hand of £60 at the end of the year will this be an outstanding lodgement as it must be a receipt youve recieved to have the cash but its not yet on your bank statement.

Thanks for any help.