Answer
A standing order is a fixed, regular payment the bank makes from the account on the business's instruction (e.g., a loan repayment or rent). Like direct debits, it may appear on the statement before the cash book, requiring a cash book update during reconciliation.
Rent standing order 800: Cr Bank 800; Dr Rent 800.Real-world example A fixed monthly rent standing order is entered in the cash book once seen on the statement.