How to write the financial account verification system of the enterprise? It s going crazy

In accordance with the requirements of the "Accounting Basic Work Specification", each unit shall regularly check the relevant figures recorded in the accounting books with the inventory of physical objects, monetary funds, valuable units or individuals, etc., to ensure that the account certificates are consistent, the accounts are consistent, and the accounts are consistent, and the reconciliation work is carried out at least once a year. The main contents of reconciliation are:

1) Account verification. Check whether the records in the accounting books are consistent with the time, font size, content, and amount of the original vouchers and accounting vouchers, and whether the bookkeeping direction is consistent;

2) Account reconciliation. Check whether the records in different accounting books are consistent. Including: reconciliation of the balance of the relevant accounts in the general ledger; Reconciliation of general ledger with sub-ledger; Reconciliation of general ledger and journal, etc.;

3) Reconciliation of accounts. Check whether the records in the accounting books are consistent with the actual amount of property, etc. Includes:

Reconcile the book balance of the cash journal with the actual cash inventory; Reconciliation of the book balance of the bank deposit journal with the bank statement; The book balance of various receivables and payables is checked with the relevant debts, creditor units or individual Lingxiang people.

Account reconciliation refers to the verification of the relevant figures between various account books, the reconciliation between accounts, and the final requirement is to make the accounts consistent, so as to check the accounts and accounts. It mainly includes the following.

1。Whether the total balance of the various accounts of the asset account of the general ledger and the accounts of the liability and owner's equity accounts are consistent. That is, the balance of the general ledger asset class account = the balance of the general ledger liabilities and the owner's equity account, and the debit or credit amount of each account in the general ledger = the credit amount or debit amount of each account in the s general ledger.

The reconciliation between the general ledger and the subordinate sub-ledger includes the reconciliation of the current debit amount, credit incurr, and closing balance of the general ledger with the total debit amount, credit amount, and closing balance of each sub-ledger to which it belongs. The sum of the current period between the general ledger account and the sub-ledger accounts to which it belongs shall be equal.

The opening and hail closing balances between the general ledger account and the sub-ledger accounts to which it belongs shall be equal.

3。The general ledger of cash in hand and the general ledger of bank deposits in Minjian are checked with the cash in hand journal and bank deposit journal respectively. The reconciliation also includes the reconciliation of balances and the reconciliation of incurred.

4。See whether the general ledger and sub-ledger of the accounting department are consistent with the accounts and cards of the relevant functional departments.

The balance of the detailed ledger of the accounting department related to property and materials should be regularly reconciled with the balance of the bridge shed pants of the detailed records managed by the property and material storage department and the use department. The balances of the detailed accounts of all kinds of creditor's rights and debts shall be checked with the debtors and creditors concerned on a regular or regular basis. The balances of the cash and bank deposit journals should be regularly reconciled with the balances of the relevant accounts in the general ledger.

Profits, taxes, and other budget contributions that have been paid to the state treasury should be checked with the collection organs in accordance with the prescribed time.

1. Check the total amount of debits (closing balance) of all general ledgers and the total amount of credits (closing balance) of all general ledgers.

This can be done through the regular preparation of the "Trial Balance of General Ledger Accounts".

2. Check the general ledger book with the detailed ledger book to which it belongs.

It can be carried out by regularly compiling the "Comparison Table of the Amount Incurred and the Balance of the Subsidiary Ledger for the Current Period".

3. Check the closing balance of "cash journal" and "bank deposit journal" with the closing balance of "cash in hand" and "bank deposit" in the general ledger, and check whether the general ledger is consistent with the journal.

4. Check the closing balance of the detailed ledger of property and materials of the accounting department with the amount of the closing balance recorded on the detailed ledger and card of the corresponding property and material storage department or the use department, and check whether it is consistent.