What s missing? What are the types of cases?

Unreached account refers to the amount that has been recorded by one party and registered in the account, while the other party has not obtained the settlement voucher and has not been recorded in the account due to the difference in the actual time when the enterprise and the bank have obtained the vouchers, resulting in inconsistent bookkeeping times;

It does not include lost settlement slips and discovered settlement slips to be replaced.

The balance of the company's bank deposit account shall be based on the balance on the bank statement.

First, the bank has received the money in the account, but the enterprise has not received the bank's notice of collection and therefore has not received the money in the account, (the bank has received but the enterprise has not received) for example, entrusting the bank to collect the money.

Second, the bank has made the payment into the account, but the enterprise has not received the payment notice from the bank and therefore has not paid the amount in the account, (the bank has paid but the enterprise has not paid) such as the deduction of loan interest, collection without commitment, etc.

The third is that the enterprise has received the money in the account, but the bank has not completed the transfer procedures and therefore has not received the money in the account, (the enterprise has received but the bank has not received) for example, the transfer check received from the foreign unit.

Fourth, the enterprise has paid into the account, but the bank has not completed the transfer procedures and therefore has not paid into the account, (the enterprise has paid but the bank has not paid) for example, the enterprise has issued a check and the bearer has not yet withdrawn or transferred money to the bank.

Outstanding account refers to the fact that one party of the enterprise or bank has obtained the settlement voucher and has registered it in the account, while the other party has not obtained the settlement voucher and has not registered it in the account. There may be unreached accounts between enterprises and banks in the following four aspects: First, the bank has received the money in the account, but the enterprise has not received the bank's notice of collection and therefore has not received the payment in the account, such as entrusting the bank to collect the money.

Second, the bank has already made the payment into the account, but the enterprise has not received the payment notice from the bank and therefore the payment is recorded in the account, such as the deduction of loan interest, collection without commitment, etc. The third is that the enterprise has received the money in the account, but the bank has not completed the transfer procedures and therefore has not received the money in the account, such as receiving the transfer check from the other unit. Fourth, the enterprise has made the payment into the account, but the bank has not completed the transfer procedures and therefore has not paid the money into the account, for example, the enterprise has issued a check but the bearer has not yet withdrawn or transferred money to the bank.

In the first and fourth cases, the book balance of the bank deposit of the account opening unit will be less than the deposit balance of the bank statement; In the second and third cases, the book balance of the bank deposit of the account opening unit will be greater than the deposit balance of the bank statement. In either case, the deposit balance of the account opening unit will be inconsistent with the deposit balance of the bank statement, and it is easy to issue a blank check.

Outstanding accounts refer to the situation that the book balance between the bank and the enterprise is different due to the different time of bookkeeping. The main ones are: 1. The bank has received the receipts, and the enterprises have not collected the receipts; 2. The enterprise has received the money into the account, and the bank has not received the money into the account; 3. The enterprise has made the payment and recorded the account, and the bank has not paid the account; 4. The bank has made the payment and the enterprise has not made the payment.

The balance of both parties can be consistent by compiling a "bank deposit balance reconciliation statement", but this "reconciliation statement" is not the basis for making accounts, and actual documents are required to make accounts.

The unpaid account is the gap in the accounting caused by the time difference between the two parties. It includes what has been collected by the bank and not received by the enterprise. The bank has paid, the business has not paid. The enterprise has received it, but the bank has not collected it. The business has paid, the bank has not paid.

Unreached account refers to the amount that has been recorded by one party and registered in the account, while the other party has not obtained the settlement voucher and has not been recorded in the account due to the difference in the actual time when the enterprise and the bank have obtained the vouchers, resulting in inconsistent bookkeeping times; It does not include lost settlement slips and discovered settlement slips to be replaced.

There are four outstanding accounts in the following areas:

1. The bank has received the payment.

2. The bank has made the payment.

3. The enterprise has received the money into the account.

Fourth, the enterprise has made the payment into the account.

Causes:

The non-payment is mainly due to the inconsistency of the time when the enterprise and the bank receive the settlement voucher. For example, if an enterprise entrusts a bank to collect money from a unit in a foreign country, and after the bank receives the settlement voucher for the payment of the other party, it will keep an account to increase the bank deposit of the enterprise.

Then the settlement voucher is passed to the enterprise, and the enterprise records and increases the bank deposit on its account after receiving the settlement voucher. During the period between the receipt of the settlement voucher by the bank and the receipt of the settlement voucher by the enterprise, an outstanding account is formed.

It will make the bank deposit book balance of the account opening unit greater than the deposit balance of the bank statement. In either case, the deposit balance of the account opening unit will be inconsistent with the deposit balance of the bank statement, and it is easy to issue a bad check.

There are four types of outstanding accounts: The following four aspects of outstanding accounts may occur between enterprises and banks:

1. The bank has received the money that has not been received by the enterprise: the bank has received the money in the account, but the enterprise has not received the notice of collection from the bank, so the money has not been collected and recorded.

For example, entrusting a bank to collect money, etc.

2 Unpaid by the bank: The payment has been recorded by the bank, but the enterprise has not received the payment notice from the bank, so the payment has not been recorded.

For example, the deduction of loan interest, the collection of non-commitment, etc.

3. The enterprise has not received the money from the bank: the enterprise has received the money into the account, and the bank has not completed the transfer procedures, so the money brought into the account has not been collected.

For example, receiving a transfer check from a foreign company.

4. Unpaid by the bank: The payment has been made by the enterprise and the bank has not completed the transfer procedures, so the payment has not been made into the account.

For example, the enterprise has issued a cheque but the bearer has not yet withdrawn cash or transferred money to the bank.

1. As mentioned in the title, the regular unreached accounts of the enterprise in the preparation of the bank deposit balance adjustment table are: the enterprise has not received the bank has received, the enterprise has not paid the bank has paid, the bank has received the enterprise has not received, and the bank has paid the enterprise to answer the orange industry has not paid; Let the remainder.

2. In addition, there are also unreached accounts caused by the possibility of wrong accounts on both banks and enterprises, which shows that special attention should be paid to the unreached accounts that have not been written off for a long time;