How to prepare a deposit balance reconciliation table 5

Hello, Accountant Zheng Yitong Online School Question:

What I have concluded: Whatever account is missing, the one that is missing, will be filled.

Accounting Lao Zheng Yitong online school, specializing in accounting qualification training, do other online schools or face-to-face teaching can not do, 448 yuan tutoring package passed:

Feature 1: Broken and crumpled, the lecture is easy to understand.

Adhere to their own training philosophy: passing the test is the last word, there are no stupid students, only teachers who can't teach. In layman's and most popular lectures, students call the teacher an accounting translator (accounting terminology translated into a language that everyone can understand).

Feature 2: Discuss the study plan to ensure adequate revision.

According to the candidate's study time and official examination date, a detailed and executable study plan will be introduced. Plan to implement what to learn and how much to do every day, start and end each chapter in a few months, once the plan is discussed, fill in the schedule, and strictly supervise the implementation.

Feature 3: Q&A throughout the process, with you.

Understanding is the key, feel free to ask. Prepare a headset that can talk, you can ask at any time when you encounter problems, and answer questions by voice as much as possible, so that the speed is fast and the effect is good, so you must ask more.

Feature 4: Supervise the whole process and report every day.

Students are required to report their learning situation every day, and chapter exercises need to be reported with screenshots. Reporting method: where the plan goes, where it actually goes, whether it is fast or slow compared to the plan. If you do not report or fail to complete the progress, you should be severely criticized and merciless.

Feature 5: One step at a time, steady and steady.

Each chapter is studied seriously and solidly, and the accuracy rate of each chapter practice is not 80%, and it is not allowed to study the next chapter, step by step. The chapters are practiced in a compression program that I gave you.

Feature 6: Three rounds of review, in an orderly manner.

In the first round, the main focus is on the basic knowledge of the three subjects, which requires comprehensive coverage and focuses on understanding;

In the second round, a large number of questions were done, and the quantity changed to the qualitative change, so as to achieve a thorough understanding;

In the third round, check and fill in the gaps, adjust your mentality, and take the exam easily.

In the first round, **is pre-recorded, after reading each chapter**, be sure to read the textbook again, and finally do chapter practice questions. Reading books is conducive to the docking of easy-to-understand colloquial concepts and written language concepts in **, and doing questions is conducive to testing the accuracy of understanding and consolidating knowledge.

1. Enter the book balance of bank deposit and the balance of bank statement in the balance reconciliation statement.

2. Check the details of the bank deposit account on the accounting account and the details of the bank statement, and check them one by one;

3. Carefully check whether there is any accounting consolidation for those that are not checked, such as the flow details on the corresponding bank bill;

4. If there is still an unchecked box after the above check, fill in the unpaid units of the bank, the units that have not been received by the bank, the enterprises that have not been paid by the bank, and the enterprises that have not been received by the bank have been received.

5. After the above operations, the adjusted balance is calculated, and the two are correct.

The bank deposit balance reconciliation statement is an adjustment method that adjusts the balance of both parties on the basis of the balance of the bank statement and the book balance of the enterprise, plus the amount of accounts that have been received by the other party and the unit that has not been collected, and subtracts the amount of the accounts that have been paid by the other party and the unit, so as to adjust the balance of both parties to make it consistent. There are three ways to prepare a bank balance reconciliation statement, and its calculation formula is as follows:

1) Balance of enterprise book deposit = balance of bank statement deposit + 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) Bank statement deposit balance = enterprise book deposit balance + enterprise paid but bank unpaid accounts - enterprise received but bank not collected + bank received but not received - bank paid but enterprise unpaid accounts.

3) Bank statement deposit balance + enterprise received but not received by the bank - enterprise paid but not paid by the bank = enterprise book deposit balance + bank received but not collected by the bank - bank paid but not paid by the enterprise.

Through reconciliation, the balances of both parties on the "Bank Deposit Balance Reconciliation Statement" are 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.

The bank reconciliation statement can be prepared by supplementing the method, the write-off method, the single flush method and other methods.

There are five ways to prepare a bank statement:

1) Supplementary record method: that is, the calculation method of increasing or decreasing the counterparty of the balance reconciliation. This method treats the outstanding items of companies and banks as processed;

2) Write-off method: that is, the calculation method that the balance adjustment has increased or decreased. This method treats the outstanding accounts of the company and the bank as unprocessed;

3) Single-flush payment method: that is, the balance adjustment calculation method of one party increasing and the other party decreasing. This method treats unpaid payments from both parties as unprocessed;

4) The single flushing method of the receiving project: that is, the calculation method of reducing the balance reconciliation counterpart and increasing the balance reconciliation counterpart. In this approach, the unsettled items of the income of both parties are considered unprocessed;

5) Difference method: that is, the difference adjustment method. This method is to confirm whether the difference between the outstanding accounts of both parties is the same based on the balance difference between the two parties, so as to determine whether the account book records are correct.

It is important to note that bank balances adjusted according to these methods have different meanings.

Extended Information:1The Bank Reconciliation Form is mainly used to reconcile the discrepancies between the bank deposit account, the unit account, and the bank account, and also to reconcile the errors in the corporate account and the bank account.

The adjusted balance is generally considered to be the actual amount of deposits available to the bank on the business reconciliation date. Bank statements are prepared by businesses and can be used as ancillary data to bank deposit accounts.

2.The bank statement is based on the balance between the bank statement and the book balance of the enterprise, plus the amount of accounts received by the other party but not paid by the company, minus the amount of accounts paid by the other party but not paid by the company, so as to adjust the balance of the two parties to make it consistent.

3.The balance reconciliation method is based on the balance of the bank statement and the balance of the company's book deposits, plus the uncollected amount of the other party's account, minus the unpaid amount of the other party's account, and then prepare a "bank reconciliation statement" to verify whether the adjusted deposits are equal.

The process of compiling the bank balance reconciliation statement is as follows: 1. Enter the bank deposit book balance and the bank statement balance respectively in the balance reconciliation statement.

2. Check the details of the bank deposit account on the accounting account and the details of the bank statement, and check them one by one;

3. Carefully check whether there is any accounting consolidation after the check, 4. After the above check, there is still no check, respectively, fill in the unpaid unit of the bank, the unit that the bank has not received, the bank has not paid the enterprise has paid, and the bank has not received the enterprise has received.

The following is an example of how to prepare a bank balance reconciliation statement.

On April 30, 2003, the balance of bank deposits of an enterprise was 20,800 yuan, and the balance of bank statements was 24,400 yuan

1.At the end of the month, the company deposited a transfer cheque of 3,500 yuan into the bank, which has not yet been recorded in the bank.

2.At the end of the month, the company issued a transfer check of 2,100 yuan, but the bank has not yet paid the account.

3.The bank entrusted the bank to collect the payment of 6,800 yuan for foreign goods, and the bank received it and it has been recorded, but the enterprise has not received the bank's notice of receipt and has not yet been accounted for.

4.The bank paid 1,800 yuan for electricity, and the enterprise has not received the payment notice from the bank and has not yet been recorded in the account.

On the basis of the above-mentioned outstanding accounts, a reconciliation statement of bank deposit balances is prepared. Item. Eye.

Gold pat forehead. Item. Eye. Amount.

The balance of the enterprise's bank deposit journal.

Add: Payments for goods from other cities that have been collected by the bank.

Less: The electricity bill for the month that has been paid by the bank.

The balance of the deposit on the bank statement.

Add: The enterprise has recorded the receipt, but the bank has not yet recorded the payment.

Less: The company's recorded payments are significantly different and have not yet been recorded by the bank.

Reconciled deposit balance.

Reconciled deposit balance.

The adjusted balance of deposits shown in the above table is the actual amount of bank deposits of the enterprise at the end of April. It must be noted that the unit cannot adjust the book balance of bank deposits by means of the bank deposit balance reconciliation statement, but can only be registered in the account when it receives the payment settlement vouchers related to the outstanding accounts transferred from the bank.

The supplementary notation method is the calculation method of the balance adjustment that has been increased and subtracted by the other party. This method treats the outstanding accounts of the unit and the bank as having occurred. When compiling the bank deposit balance reconciliation statement, on the basis of the existing balance of both parties (the unit and the bank is one party), each party adds the accounts that the other party has received from the other party and subtracts the accounts that the other party has paid from the other party.

Calculation formula: single surplus +

Silver Receipts - Silver Payments =

Silver surplus + single receipt-

Single payment, the reconciliation of bank deposit balances prepared on the basis of this is shown in the table below.

Balance Meaning: The balance of bank deposits equal to the adjustment is the real amount of the unit's bank deposits, which is the maximum amount of bank deposits that can be used on the day.