What are the outstanding accounts What are the types of outstanding accounts How to prepare a bank b

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

1. The balance of the company's book deposit = the balance of the company's book bank deposit - the bank's unpaid accounts + the bank's received but the enterprise's unpaid accounts.

2. Bank statement.

Adjusted Deposit Balance = Bank Statement Deposit Balance - Accounts Paid by the Enterprise but Not Paid by the Bank + Received by the Enterprise but Not Collected by the Bank.

3. 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 = bank deposit balance on the account of the enterprise + accounts received by the bank but not collected by the enterprise The accounts that have been paid by the bank but not received by the enterprise Through reconciliation, "Bank deposit balance reconciliation statement.

The balance of the two parties on the two sides is equal, which generally indicates that there is no error in the accounting of both parties.

1.What is an outstanding balance?

Unreached accounts refer to the fact that one party has registered the same economic business due to the time difference in the transmission of vouchers, while the other party has not yet registered the relevant vouchers because it has not received the relevant vouchers.

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 increase the bank deposit of the enterprise by keeping the account, and then pass the settlement voucher to the enterprise, and then record and increase the bank deposit on its own 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.

2.What are the types of outstanding accounts?

First, the bank has received the money in the account, but the enterprise has not received the bank's notice of collection, so the money has not been collected, 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.

3.How to prepare a bank balance reconciliation statement?

1) Balance of enterprise book deposit Bank statement deposit balance Accounts received by the enterprise but not collected by the bank Accounts paid by the enterprise but not paid by the bank Accounts paid by the bank but not paid by the enterprise Accounts received by the bank but not collected by the enterprise.

2) Balance of bank statement deposit Balance of book deposit of enterprise Accounts paid by the enterprise but not paid by the bank Accounts received by the enterprise but not received by the bank Accounts received by the bank but not collected by the enterprise Accounts paid by the bank but not paid by the enterprise.

3) 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 Balance of the book deposit of the enterprise 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 the two 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.

First of all, you should turn to the accounting book, which is clearly written. The qualification certificate is also required.

Then, it takes some time for the bank to bookkee.

You also have time as an accountant.

Similarly, the business that happened on March 30 and 31, maybe you recorded it in March, maybe it was recorded in April, or even May and June.

Banks too, maybe in March, maybe in April.

The two sides are matched, then of course hello and I am good, and there is no need to prepare a bank balance reconciliation statement.

If the two sides are not matched, then you need to write clearly, four items:

1.You made it in, the bank didn't make it. That is, you received the money, and the bank did not recognize it.

2.You paid the bill, and the bank didn't show it. That is, you paid the money, and the bank did not pay it in time.

3.The bank paid the bill, and you didn't keep the bill. i.e. the bank paid and you don't know it yet.

4.The bank came in and you didn't keep the account. That is, you don't know if the bank collects the money.

There are several strokes for each of the four items, check them one by one, and write them clearly. Then a financial seal is stamped, or some banks also require an official seal to be handed over to the bank clerk. Complete.

If the management is chaotic, not only will there be a difference at the end of the month and the beginning of the month, but it may not even be correct at any time in the middle of the month, and then it will not be the bank balance reconciliation statement, but the bookkeeping error. If I make a mistake, I will punish the accountant for the accounting mistake, and scold the business manager if the business is not reported.

What else to make up, buy a UFIDA software, the bank reconciliation function in it is very good.

Let's give you a format.

Unit journal amount Bank statement amount Adjusted amount.

When there is a discrepancy between the balance of the bank deposit journal and the balance data of the bank statement, it is common to think whether it is due to the non-arrival of the account, but the non-arrival of the account is only one of the reasons for the inconsistency between the journal and the statement, and it is not the only factor.

The unreached account refers to the fact that one party has registered the same economic business due to the time difference in the transmission of vouchers, and the other party has not received the relevant vouchers, so it has not been registered.

For example, if you entrust the bank to pay the pension insurance regularly every month, as long as the bank has paid the insurance, it will deduct money from your account, and the deduction will give you a receipt, and their deduction will also be shown in the statement. You will only get the receipt at the end of the month, so for a period of time, you will not register the expenditure of this account because you do not have a receipt, so there is a discrepancy between the bank journal and the actual balance of the bank statement during this time. This is just an example, but it shows that the non-payment is not a mistake, but only because of the time interference between the company and the bank when passing the voucher.

It's a problem with time passing.

There are four forms of outstanding accounts, 1. The enterprise has received the bank uncollected.

2. The enterprise has paid and the bank has not paid.

3. Banks have received it, but enterprises have not collected it.

4. The bank has paid and the enterprise has not paid.

There is a format for the bank balance reconciliation statement, and the text here is not easy to explain, but the financial software has automatic preparation of outstanding accounts, if not, you can search for it**. I'll tell you about it first.

Project Amount Project Amount.

Bank Deposit Journal Balance Bank statement balance.

Canada Bank Received Enterprise Not Collected Canada Enterprise Received Bank Not Collected.

minus bank paid business unpaid minus business paid bank unpaid.

Adjusted Balance Adjusted balance.

After four types of addition and subtraction adjustments.

The final balance should be consistent.

If you want to understand, please feel free to ask.

How to substantiate the preparationBank Balance Reconciliation StatementIf the outstanding accounts are found, a letter will be takenAudit Procedures

Correspondence refers to a certified public accountant.

In order to obtain the impact financial statements.

or information on items identified in the relevant disclosures, and the process of obtaining and evaluating audit evidence through statements of information and existing conditions directly from a third party. For example, correspondence on accounts receivable balances or bank deposits. The reliability of the evidence obtained by through-mold nuclear potato is high, so it is an important procedure that is highly valued and often used.

Bank deposit letter is the traditional method of bank deposit audit, and it is also the main means to prove the existence and ownership of bank deposits. In order to improve the quality of bank deposit audit and control audit risks, the confirmation procedure should pay attention to the following aspects when performing bank deposit audit business:

1. Auditors must obtain bank statements of the audited unit.

And fill in the bank confirmation letter based on the deposit balance on the base date of the statement audit.

2. For the current accounting period.

For newly opened and closed bank accounts, relevant materials should be obtained and confirmed together, especially the original bank of the account that was cancelled.

to confirm if there is an unrecorded loan.

3. The bank confirmation letter should be issued and received directly by the auditor.

4. For enterprises with more bank accounts, it is necessary to understand the reasons for more accounts and prevent other possible audit risks.

The above content refers to Encyclopedia - Dan - Audit Procedures.

Encyclopedia - Bank Deposit Audit.

Unreached accounts refer to the inconsistencies in the bookkeeping time due to the difference between the actual time when the enterprise and the bank obtain the vouchers, and one party has not obtained the settlement vouchers and has been registered in the accounts, while the other party has not obtained the settlement vouchers and has not yet been recorded in the accounts; It does not include lost settlement slips and discovered settlement slips to be replaced.

1. The balance of the company's book deposit = the balance of the company's book bank deposit - the bank's unpaid accounts + the bank's received but the enterprise's unpaid accounts.

2. Bank statement.

Adjusted Deposit Balance = Bank Statement Deposit Balance - Accounts Paid by the Enterprise but Not Paid by the Bank + Received by the Enterprise but Not Collected by the Bank.

3. Bank statement deposit balance + accounts received by the enterprise but not received by the bank Accounts paid by the enterprise and not paid by the bank = bank deposit balance on the books of the enterprise + accounts received by the bank but not collected by the enterprise The accounts that have been paid by the bank and not paid by the enterprise Through reconciliation, "the balance reconciliation statement next to the bank deposits."

The balance of the two parties on the two sides is equal, which generally indicates that there is no error in the accounting of both parties.

1. Unreached accounts refer to the inconsistencies in the bookkeeping time due to the difference between the actual time when the enterprise and the bank have obtained the vouchers, and one party has obtained the settlement vouchers and has been registered in the accounts, while the other party has not obtained the settlement vouchers and has not yet been recorded in the accounts; It does not include the lost settlement voucher and the found settlement voucher to be replaced.

2. The following four aspects of unaccounted accounts may occur between enterprises and banks:

1. The bank has received the money in the account, but the enterprise has not received the bank's notice of collection and thus has not received the money in the account, (the bank has received but the enterprise has not received) such as entrusting the bank to collect the money.

2. The bank has made the payment into the account, but the enterprise has not received the payment notice from the bank, and the payment has not been recorded because the payment has not been made, (the bank has paid but the enterprise has not paid) such as the deduction of loan interest, collection without commitment, etc.

3. 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 other units.

4. The enterprise has paid into the account, but the bank has not completed the transfer procedures and therefore has not paid the money 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.

3. Preparation method.

1. Step 1.

The balance of the company's book deposit = the balance of the company's book bank deposit - the amount paid by the bank but not paid by the enterprise + the account received by the bank but not received by the enterprise.

2. Step 2.

Balance of deposits after bank statement reconciliation = balance of bank statement deposits - accounts paid by the enterprise but not paid by the bank + received by the enterprise but not collected by the bank.

3. Step 3.

Bank statement deposit balance + accounts received by the enterprise but not collected by the bank Accounts paid by the enterprise but not paid by the bank = bank deposit balance on the books of the enterprise + accounts received by the bank but not collected by the enterprise The accounts that have been paid by the bank and not received by the enterprise are reconciled by reconciliation, and the balances of both parties on the "bank deposit balance reconciliation table" are equal, which can generally indicate that there is no error in the accounting of both parties.

The bank balance reconciliation statement only checks the outstanding accounts of both the bank and the enterprise, mainly to adjust the outstanding accounts, and cannot use the bank balance reconciliation statement as the basis for bookkeeping, let alone as the original voucher.

The Bank Balance Reconciliation Statement can be kept as an additional information for the bank deposit account. The main purpose of this form is to reconcile the discrepancies between the accounts of the enterprise and the bank accounts, and also to check the errors of the accounts of the enterprise and the bank. The adjusted balance is the amount of deposits actually available to the bank on the reconciliation date of the enterprise.

Bank deposits refer to the monetary funds deposited by a business with banks and other financial institutions. According to the provisions of the national cash management and settlement system, every enterprise must open an account in the bank, called settlement account deposit, which is used to handle deposits, withdrawals and transfer settlements. Bank deposit accounts are divided into basic deposit accounts, general deposit accounts, temporary deposit accounts and special deposit accounts.