Corporate bank deposit journal and statement reconciliation belong

The reconciliation of the bank deposit journal and the bank statement belongs to the reconciliation of the actual account.

The account verification checks the book balance of various property and materials, creditor's rights and debts with the actual amount, so that the accounts are consistent with the facts. Its main contents are: the book balance of the cash journal should be checked with the actual amount of cash inventory on a daily basis;

The book balance of the bank deposit journal is reconciled with the account of the opening bank; The closing balance of the detailed ledger of materials, inventory goods, fixed assets and other property materials is checked against the actual quantity; Accounts receivable, accounts payable, bank loans and other settlement payments shall be checked with relevant units on a regular basis.

The reconciliation between the bank deposit journal and the bank statement is a reconciliation of the actual accounts. The bank deposit journal is an account book registered by the cashier one by one according to the verified bank deposit receipt and payment vouchers. Generally, it refers to the bank deposit receipt and payment journal, which can be divided into:"Bank deposit income journal"with"Bank deposits are paid in a journal"。

A bank statement refers to a record sheet in which the bank objectively records the flow of funds of an enterprise. The main body of the bank statement is the bank and the enterprise, the content of the reflection is the capital of the enterprise, and the form of the reflection is the record of the capital flow of the enterprise.

The reconciliation between the bank deposit journal and the bank statement belongs.

1. Account verification, the reconciliation of the book balance of the bank deposit journal and the bank statement belongs to the reconciliation of the account, because the bank statement is the actual receipt and expenditure of your unit, if the balance of your journal is checked with the general ledger balance of the accounting, it is the account verification.

2. Check the book balance of the bank deposit journal with the account of the opening bank; The closing balance of the detailed ledger of materials, inventory goods, fixed assets and other property materials is checked against the actual quantity; Accounts receivable, accounts payable, bank loans and other settlement payments shall be checked with relevant units on a regular basis.

Extended Information: Introduction to Account Reconciliation:

1. It refers to the reconciliation of the book balance of various property and materials with the actual deposit. Its main contents are: the book balance of the cash journal should be checked with the actual amount of cash inventory on a daily basis; The book balance of the bank deposit journal is reconciled with the account of the opening bank; The closing balance of the detailed ledger of materials, inventory goods, fixed assets and other property materials is checked against the actual quantity; Accounts receivable, accounts payable, bank loans and other settlement payments shall be checked with relevant units on a regular basis.

2. The book amount of the cash journal is consistent with the actual number of cash inventory, and the cash journal should be cleared and settled on a daily basis. A balance should be maintained on a daily basis, which should be consistent with the actual cash on hand. At the end of the month or the end of the year, and when a special property inventory is conducted, the cash inventory is also carried out.

The inventory of cash in hand is to determine the actual amount of cash in hand through the method of physical inventory, and then check it with the balance of the cash journal to find out the profit and loss. Generally, it is counted according to the balance of the day in the cash journal, and if necessary, the method of highlighting the inventory can also be used. In order to clarify the responsibility, the cashier must be present during the inventory, focusing on checking whether there is a shortage of cash, or illegal misappropriation and fraud such as using white slips to offset cash, or whether the cash in hand exceeds the limit.

After the inventory is completed, it is compiled according to the inventory results"Cash Count Report Form", and signed and sealed by the inventory staff and the cashier.

3. The book balance of the bank deposit journal is consistent with the balance of the bank reconciliation unit, and the inventory of the bank deposit adopts the method of checking the accounts with the opening bank, because it cannot be physically counted. Before checking, the bank deposit journal of the unit should be checked in detail, striving to be correct and complete, and then checked with the bank statement one by one. For records that are consistent with both parties, they are generally marked with a double mark, and if they are not marked, the reason should be ascertained.

Generally speaking, there are two reasons for the discrepancy between the existing balance of the statement sent by the bank and the account of the unit: one is the bookkeeping error of the unit or the bank. Because there is more than one bank where an enterprise has an account, sometimes the collection and payment may be recorded in series, or due to the mistakes of accounting personnel or bank handling personnel, the bank deposit journal of the enterprise may not match the bank statement.

The other is the occurrence of outstanding accounts. The so-called outstanding accounts refer to the accounts that one party has registered and the other party has not yet registered due to the time difference between the enterprise and the bank due to the time difference in the transmission of vouchers.

The reconciliation of the book balance of the bank deposit journal with the bank statement belongs to the reconciliation of the actual account, because the bank statement is the actual receipt and expenditure of your unit, and if the balance of your journal is reconciled with the general ledger balance of the accounting, it is the reconciliation of the account.

Account verification: It is the reconciliation of the book balance of various property and materials with the actual amount of deposit. Its main contents are: the book balance of the cash journal should be checked with the actual amount of cash inventory on a daily basis;

The book balance of the bank deposit journal is reconciled with the account of the opening bank; The closing balance of the detailed ledger of materials, inventory goods, fixed assets and other property materials is checked against the actual quantity; Accounts receivable, accounts payable, bank loans and other settlement payments shall be checked with relevant units on a regular basis.

Account reconciliation: It is the reconciliation of relevant records between various account books. Its main contents are: the total debit closing balance of each account of the general ledger should be reconciled with the total closing balance of the credit.

The balances of the cash journal and the bank deposit journal should be reconciled with the relevant account balances of the general ledger; The sum of the closing balances of the accounts of the general ledger and the closing balances of the sub-ledgers to which they belong shall be reconciled equally; The closing balance of the detailed ledger of property and materials of the accounting department and the relevant detailed ledger of property and materials of the storage department and the use of the department shall be consistent.