How to make accounting entries for bank staff

Buy the financial accounting of financial enterprises, it's a little complicated, but it's not a lot of trouble with non-profit.

Banks still have to do these accounts??

The bank statement should be used as a voucher.

The entries are as follows: Debit: bank deposits;

Credit: cash on hand.

The bank bill is a voucher for the bearer or the payee to deposit the bill money into the payee's bank account, and it is also a voucher for the bank to credit the bill into the payee's account.

There are three bank bills and two bank bills. Different bearers should use different bank receipts according to the regulations.

Extended Materials. Precautions for bank receipts.

1) The bill and the check are used together, you can fill in a check to make a bill, you can also have multiple checks (no more than four), and fill in a bill after summarizing the amount, that is, it is allowed to handle a collection and overpayment (a loan and more loans). For some collection units with a large amount of cheque business, such as commercial (supply and marketing) wholesale and retail enterprises, they may also attach a list of bills with the examination and approval of their opening bank, summarize and fill in the bills, and entrust the bank to handle the collection. The purpose of this regulation is mainly to facilitate customers and simplify procedures, so as to reduce the pressure on customers to fill in vouchers.

2) For the incoming bill of one receipt and overpayment (one loan and multiple loans), the customer must fill in the bill separately according to the different types of bills and the different clearing houses to which the cheque issuer belongs, and shall not be confused. The main reasons: First, the types of bills are different, such as checks and bank drafts.

The methods and requirements of the bank's internal accounting and processing are different, and the second is that due to the limitation of objective conditions such as the distance and traffic conditions, some of the grassroots exchange banks in our city have participated in two exchanges, and some can only participate in one exchange, and there are differences in the processing of exchange bills and the time of deduction of funds. In view of the above-mentioned reasons, in order to ensure the timely use of funds by customers, it is therefore stipulated as such.

3) The name, amount, and content of the payee listed on the bill shall not be changed, and other items shall be filled in according to the relevant content of the attached check. This is because after the bank accepts the bill, the check and the incoming bill are separated, and it is necessary to read the accounting and processing between different counters or branches respectively, so in order to prevent the occurrence of error disputes and economic cases, and to facilitate the search after the fact, this is clearly stipulated.

4) The magnetic code area at the bottom of the second copy of the bill must be kept clean, any enterprise or institution.

or individuals may not write or stamp in this area, which serves the same purpose and function as a cheque.

The bank statement should be made as an accounting voucher, and the entries are as follows:

Borrow: bank deposit;

Credit: cash on hand.

The bank statement is a voucher for the bearer or payee to deposit the bill money into the payee's bank account, and it is also a voucher for the bank to credit the bill money into the payee's account.

There are three bank bills and two bank bills. Different bearers should use different bank receipts according to the regulations.

A bank's accounting entries are a form of recording that indicates the account accounts, the direction of loans and the amount of various economic business activities that cause changes in the increase or decrease of funds in accordance with the requirements of double-entry accounting. According to the complexity of its composition, it can be divided into two types: simple accounting entries and compound accounting entries.

If you think about it from the bank's point of view, the assets are still liabilities for the bank, for example, the money that we take and deposit is a liability to the bank, because they have to pay it back to us, because we don't know when we will take it.

The first should be the liability category, increase credit, and decrease credit.

The most important thing is to get the position right!!

Liabilities Increase credit Decrease credit.

Liabilities and asset-based lending are reversed. The increase in assets is the debit, then the increase in liabilities is the credit. Decreases in assets are credited, and decreases in liabilities are credited.

Savings are a liability to the bank, which is equivalent to someone lending you money, and you have to pay it back. When deposited, that is, when it increases, it is credited, and when it is withdrawn, it is debited. If the amount is equal, the liability is gone.

Lending is an asset for the bank, which is equivalent to lending money to others, the ownership is still yours, and all is an asset.

Bank deposits are the money deposited in the bank and are a component of monetary funds. According to the different circumstances in which the bank deposit occurred, the way he handled Yin Huiran was also different. Some of the main accounting treatments are as follows:

When receiving payment, borrow from Bi Kai: bank deposit, credit: main business income, tax payable, when receiving accounts receivable, borrow: bank deposit, credit: accounts receivable, when depositing cash, borrow: bank deposit, credit: cash.