Solving the Bank Balance Reconciliation Table The following is the problem

Corporate bank account balance Amount 42594 Bank statement balance Amount 241581, plus: deposit interest 488 1, plus: deposited payment 280002, plus:

Collection of Zhejiang 11820 2, minus: repair costs 3763, minus: payment of electricity charges 3120

Adjusted balance 51782 Adjusted balance 51782

The book balance of bank deposits on the 30th was 42,594 yuan

Increase: 29 days deposit interest income of 488 yuan;

On the 29th, 11,820 yuan was collected from Zhejiang.

Reduction: 3,120 yuan for electricity on the 28th;

After adjustment, the balance of bank deposit book balance was 51,782 yuan.

The balance of the bank statement on the 30th is 24,158 yuan

Increase: 30 days deposit sales of 28,000 yuan;

Reduction: 1252 checks were issued on the 30th, and the repair fee was 376 yuan;

Adjusted balance of bank statement: 51,782 yuan.

Corporate bank account: 42 594

Add; The enterprise did not collect 11 820+488

Less: 3,120 unpaid by the enterprise

The adjusted balance is 51,782

Bank statement: 24 158

Add: The bank did not collect 28 000

Subtract; The bank did not pay 376

The adjusted balance is 51,782

The bank deposit balance reconciliation statement is an adjustment method that adds the amount of accounts received by the other party and the unpaid account of the unit on the basis of the balance of the bank statement and the book balance of the enterprise, and subtracts the amount of the accounts paid by the other party and the unit, so as to adjust the balance of the two parties to make it consistent. The method of compiling the bank deposit balance reconciliation statement is generally to make up the amount of accounts that have been recorded by the other party but not recorded by the other party on the basis of the book balance of both parties, and then verify whether the accounts of the two parties after reconciliation are consistent.

Methodology for the preparation of this paragraph.

1) Balance of enterprise book deposit Bank statement deposit balance Accounts received by the enterprise but not received by the bank Accounts paid by the enterprise but not paid by the bank Accounts paid by the bank but not paid by the bank Accounts received by the bank but not collected by the enterprise (2) Balance of bank statement deposits Balance of book deposits of the enterprise Accounts paid by the enterprise but not paid by the bank Accounts received by the enterprise but not collected by the bank Accounts received by the bank but not collected by the bank Accounts paid by the bank but not paid by the enterprise (3) Balance of deposits in the bank statement Accounts received by the enterprise but not collected by the bank The accounts paid by the enterprise but not paid by the bank Balance of enterprise book deposit Accounts received by the bank but not collected by the enterprise Accounts paid by the bank but not paid by the enterprise Through reconciliation, the balance of both parties on the "bank deposit balance reconciliation table" is equal, which can generally indicate that there is no error in the accounting of both parties. If the reconciliation is still not equal, either the outstanding accounts have not been fully identified, or there is an error in the accounting of one or both parties, and it is necessary to further use the reconciliation method to find out the cause and correct it. The balance of bank deposits after adjustment is the actual amount of bank deposits that can be used on the day.

For the outstanding accounts that have been transferred by the bank but have not yet been recorded by the enterprise, they can only be recorded after the bank settlement voucher arrives, and the "bank deposit reconciliation table" cannot be used as the basis for accounting.

Answer] Which draft: c

The preparation of the bank deposit balance reconciliation statement is only to check the correctness of the account books and records, not to change the account books and records, so it is not allowed to adjust the book amount according to the bank deposit balance reconciliation statement The unreached accounts should not be processed until the relevant receipts and payments and settlement vouchers are received from the bank. Therefore, options a and b are incorrect. If the balances of both parties are equal after reconciliation, it generally means that there is no error in the bookkeeping between the business and the bank, so option D is incorrect.

Answer]: C Bank Deposit Balance Reconciliation Table is not used as the basis for bookkeeping, and enterprises do not need to carry out accounting processing according to Bank Deposit Balance Reconciliation Statement, so option AD is wrong; After the adjustment, Li Pao's bank deposit balance reflects the actual amount of bank deposits that can be used by the enterprise, and option B is incorrect.

Answer] :d option AB, the adjusted bank deposit balance reflects the actual amount of bank deposits that can be used by the enterprise, and the balance of the bank statement and the balance of the bank deposit journal that have not yet been determined whether there are errors and outstanding accounts may not reflect the actual amount of bank deposits; Option C, the bank balance reconciliation statement can only be used for reconciliation purposes, and is only a tool for reconciliation records rather than a voucher, so it cannot be used as an original voucher.

Answer] :d option AB, the adjusted balance of bank deposits, reflecting the actual amount of bank deposits that can be used by Qixun; Option C, the bank balance reconciliation statement cannot be used as the original document. acres of height.

Answer]: a, d

AD [Analysis] Enterprises should not and do not need to adjust the balance of the bank deposit journal according to the balance after adjusting the balance of Heqiao, and the bank deposit balance reconciliation table cannot be used as the original basis for bookkeeping; The bank deposit elimination balance reconciliation table only serves as a reconciliation function and cannot be used as a voucher balance to reconcile the book balance of the bank deposit journal.

In the bank balance reconciliation statement, the following is () aThe adjusted balance represents the amount of bank deposits that the business can actually use.

b.The form is the basis for notifying the bank to correct the error.

c.It is the basis for correcting the bank deposit journal records of the unit.

d.It cannot be used as the original voucher for adjusting the journal record of the company's bank Mengoak deposit.

Correct answer: ad

Answer]: a, d

Enterprises should not and do not need to adjust the balance of bank deposit date + bookkeeping according to the adjusted balance, and the bank deposit balance reconciliation table cannot be used as the original basis for bookkeeping; The bank deposit balance reconciliation table only serves as a reconciliation function, and cannot be used as a voucher for adjusting the book balance of bank deposits.