Bank deposit account is not the same as bank statement, how to adjust?

The transactions for April have not been recorded until now, so they cannot be regarded as unaccounted for, and the bank balance reconciliation statement cannot be used to adjust the difference. Because the balance reconciliation statement can only adjust the amount that has been recorded by one party and the other party has not received the relevant vouchers because there is no error in the accounting of both parties, because the accounting time of the two parties is different.

If it is not recorded in the books because it has actually occurred, it should be supplemented.

Balance reconciliation table. Replenishment is not the end of the account.

There are many reasons why the amount of bank deposit account and bank statement is different, first of all, we must find the reason, if it is an accounting error or a voucher error, it can be modified or flushed out in red, if it is not reached, you can make a balance reconciliation table, no need to adjust. If you said that the bank statement is not recorded, I don't understand how it is not recorded, I hope you can add an explanation, I don't know, you are satisfied?

The transaction is recorded in November, so that there is no outstanding at the end of November, and the journal and statement amount are the same. If there are other unreached at the end of the month, when found, you can make up for it in the current period, and then balance the amount with the bank deposit balance reconciliation table.

The uneven balance of the bank balance and the unit balance is nothing more than the fact that the bank has not received the bank, the bank has not paid, the enterprise has not received the cashier, and the enterprise has not paid the bank. If it's still uneven, it's your accounting problem.

The corresponding content fills in the various columns of the reconciliation table with the outstanding accounts that have occurred.

Enterprises as expenditures bank not spent, adjustment when enterprise +; The enterprise as income bank no income, adjustment when the enterprise -; In addition, the balance of the company's account is consistent with that of the company.

No, it is necessary to find out the reasons and then prepare a reconciliation statement of bank deposit balances.

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 balances of the two parties, and then verify whether the accounts of the two parties after reconciliation are consistent.

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.

Step two. Balance of deposits after bank statement reconciliation = Balance of deposits in bank statement - Accounts paid by the enterprise but not paid by the bank + Accounts received by the enterprise but not collected by the bank.

Step 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 books 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 balances of both parties on the "Bank Deposit Balance Historical 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 are not fully detected, or one or both parties have an error in the bookkeeping, 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 entered into the accounts after the bank settlement voucher arrives, and the "bank deposit reconciliation table" cannot be used as the basis for bookkeeping.

The balance of bank deposits after adjustment is the actual amount of bank deposits that can be used on the day. For the accounts that have been transferred by the bank and have not yet been recorded by the enterprise, they can only be entered into the accounts after the bank settlement voucher arrives, and the "bank deposit adjustment lump and table" cannot be used as the basis for bookkeeping.

1. As mentioned in the title, in actual work, the closing balance of the bank deposit journal of the enterprise is inconsistent with the balance of the statement issued by the opening bank, and it is generally processed by preparing the bank deposit balance reconciliation table to check whether there is any abnormality in the accounting processing and banking business processing;

2. Generally speaking, the failure of the closing balance referred to in the title is due to the occurrence of unreached accounts, which is fully reflected in the prepared bank deposit balance reconciliation statement;

(1) The borrowing direction of the bank deposit journal and the bank statement is inconsistent, which is exactly the opposite of the borrowing direction of the enterprise's bank journal, and (2) the debit side of the enterprise is the credit side of the bank, and the credit side is the debit side of the bank.

Bank Deposit Journal:

1) A special journal specially used to record the income and expenditure of bank deposits.

2) The bank deposit journal must be a bound book, and its page format is generally in the form of three columns: "income" (debit), "expenditure" (credit) and "balance".

3) The amount of income from bank deposits shall be registered in accordance with the relevant cash payment vouchers. At the end of each day's business, the total amount of bank deposit income, the total amount of bank deposit expenditure, and the balance of the book balance on that day should be calculated and registered, so as to check and supervise the income and expenditure, avoid the occurrence of cash expenditures, and facilitate regular reconciliation with the statements sent by the bank.

The bank statements are:

1) The contact sheet of the bank and the enterprise to check the accounts is also a record of confirming the business transactions of the enterprise, and can also be used as the basis for the flow of funds of the enterprise, and the most important thing is that the scale of the capital of the enterprise in a certain period of time can be determined, and many places need to make statements, (2) such as: capital verification, investment, etc.

There can be two reasons for this: one is normal and the other is abnormal.

Normal reason: Accounts not reached.

The bank has not paid the enterprise, and the bank has received the enterprise has not received. There are four situations in which the enterprise has received the bank but has not received it, and the enterprise has paid the bank has not paid.

This reason can be solved directly by making a bank balance reconciliation statement.

Abnormal reasons: There is an accounting error between the bank and the enterprise (the reason for the error in the bank is very small, and it is generally a bookkeeping problem of the enterprise).

The reason for this is that the company's cashier reconciles with the accountant to see if there is any misbookkeeping.