The principles of reconciliation include what is not included in the reconciliation

1. Accounting bookkeeping principles.

1) The page numbers of the books must be consecutive.

In order to standardize bookkeeping, bookkeepers must register continuously according to the compiled page numbers when registering account books, and must not separate pages, skip lines, etc. For bound books, they shall not be torn up arbitrarily, and the pages of loose-leaf books shall not be arbitrarily replaced. The continuity of page numbers in bookkeeping also includes the registration of account books according to the requirements of the account page items and the order of the account pages and rows.

All columns (date, voucher number, summary, etc.) should be filled in completely, the summary text should be concise and to the point, and the numbers should be correct and neat. When the account page is recorded to the last second line, the last line should be set aside, the total of this page should be added, and the words "turn to the next page" should be noted in the summary column. and transfer the totals and balances to the first line of the next page, and indicate the words "Continuation of the previous page" in the summary column.

This is a necessary precaution against possible loopholes in bookkeeping.

2) Indicate the bookkeeping symbol in the account books.

After the bookkeeper completes the registration in the account book, he must keep the accounting voucher.

Sign or seal it, and indicate the symbol that has been registered in the account (on the accounting voucher, there is a special column and indicate the symbol of the bookkeeping), indicating that the account has been recorded, so as to avoid re-recording or omission.

3) Settle accounts regularly in accordance with regulations.

Closing is the process of settling the current amount and balance of each account and transferring it to the next period. Before settling the accounts, all the economic transactions that occurred during the period must be registered. At the time of checkout, you should indicate "the total of this month" in the summary column, and draw a single red line in the column below.

If it is necessary to settle the cumulative amount incurred in the current year, the words "cumulative this year" shall be indicated in the summary column, and a single red line shall be drawn in the column below. After the year-end closing is done, except for some sub-ledgers that continue to be used.

In addition, the rest of the account books should be filed and kept properly after the establishment of new account books to avoid loss and to prevent theft by bad actors. Under normal circumstances, all account books shall not be taken out of the unit or lent to personnel unrelated to the work of the unit without the permission of the accounting supervisor, and shall be in accordance with the accounting file management measures.

Filing of books.

4) Do not neglect to reconcile the accounts.

In order to ensure the accuracy of the books of accounts, reconciliation must be carried out, which is both a method and a means. Reconciliation refers to the process of checking the records of the relevant account books at the end of a certain period of time to ensure the correctness of the records of the account books. Reconciliation is an indispensable stage of accounting, and it is the same important work as bookkeeping, which should be attached to and conscientiously do a good job in reconciliation.

If you understand the eight principles of accounting bookkeeping, you will understand accounting and bookkeeping.

2. Eight principles of basic accounting and bookkeeping.

1. The principle of reliability.

2. The principle of relevance.

3. The principle of intelligibility.

4. The principle of comparability.

5. The principle of substance over form.

6. The principle of materiality.

7. The principle of prudence.

8. The principle of timeliness.

The content of reconciliation does not include verification of certificates. The main content of reconciliation: account certificate verification, account verification, and account verification.

Books of account are based on audited accounting documents.

After bookkeeping, the account books and accounting vouchers should be checked, and the account books and records should be checked with the original vouchers.

Whether the time, font size, content, and amount of the accounting voucher are consistent, and whether the accounting direction is consistent, so that the account certificate is consistent.

Reconciliation considerations

For those who only provide balances, there is no subledger.

Purpose reconciliation information, no reconciliation. For filial piety, the merchant must provide all the account information since the last reconciliation; If reconciliation has never been carried out before, all account information must be provided since the beginning of business dealings between the parties. For the other party due to the audit of the financial final accounts, a letter was sent requesting to check the book balance.

shall also be handled in accordance with the above principles.

If the first merchant directly provides reconciliation information based on the transaction information of its sales department rather than the accounts of the financial department, it will not be reconciled. The accounts checked by the two parties should mainly be financial accounts, and the accounts of the sales department may not be consistent with the accounts of the financial department, and there are problems with the reconciliation base, which will bring unnecessary trouble to the future liquidation of both parties, because the final liquidation shall be subject to the financial accounts of both parties.

Reconciliation includes three reconciliation methods: reconciliation can generally be divided into account certificate verification, account verification and account verification.

Account certificate verification: the account book is registered according to the audit of the accounting voucher, but there may still be inconsistencies in the actual work, after bookkeeping, the account book records should be checked with the accounting vouchers, check whether the account books and records are consistent with the original vouchers, the time, voucher size, content, amount, etc., and whether the accounting direction is consistent, so that the account certificates are consistent.

At the end of the accounting period, if it is found that the accounts do not match, you can also ask the studio to check the account books and records with the relevant accounting vouchers to ensure that the account certificates are consistent.

Account verification: each accounting book is an organic whole, both division of labor, and cohesion, the purpose is to comprehensively, systematically and comprehensively reflect the economic activities and financial income and expenditure of enterprises and institutions.

This kind of cohesion and dependence between various account books is the collusion relationship of account books. With this relationship, it is possible to find out whether there is an error in the bookkeeping work through the cross-checking of the account books. As soon as an error is discovered, it should be corrected immediately. The contents of account reconciliation mainly include:

Reconciliation between general ledger books.

Reconciliation between the general ledger book and the sub-ledger books under its jurisdiction.

Reconciliation between the general ledger book and the sequential ledger book.

Reconciliation between sub-ledger books.

Account verification: Account reconciliation refers to the reconciliation between the book balance and the actual amount of various property and materials, claims and debts. The contents of the account verification mainly include:

Check whether the book balance of the inventory cash journal is consistent with the actual inventory amount of inventory cash on a daily basis.

The book balance of the bank deposit journal is regularly checked against the balance of the bank statement.

The book balance of the detailed account of various property and materials is regularly checked to see if it is consistent with the actual amount of property and materials.

Check whether the book balance of the relevant creditor's rights and debts is consistent with the book records of the creditor's rights and debts of the other party.

The main contents of reconciliation are as follows: 1. Check whether the accounting book records are consistent with the original voucher and the time, font size, content and amount of the voucher, and whether the direction of accounting is consistent. Generally, it is carried out in the daily preparation of vouchers and bookkeeping to check whether the accounts are correct.

2. Account verification Check whether the account books and records between the accounting books of different associations are consistent, including: (1) the balance check of the relevant accounts of the general ledger (2) the check between the general ledger and the sub-ledger (3) the check between the general ledger and the journal (4) the sub-account of the property and materials of the accounting department and the relevant sub-ledger of the property and material storage and use department. 3. Check whether the records in the accounting books are consistent with the actual amount of property.

Including: (1) Check the book balance of the inventory cash journal with the actual inventory of the cash in hand; (2) Check the balance of the bank deposit journal with the balance of the bank statement; (3) Check the book balance of the detailed account of various property and materials with the actual amount of property and materials; (4) Check the book balance of various creditor's rights and debts with the book records of the other party.

Account certificate verification, account verification, account verification. In accounting, in order to ensure the correctness and reliability of the account books, the relevant data in the account books are checked and checked. The relevant figures recorded in the accounting books should be checked with the physical inventory, monetary funds, and valuable units or individuals 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.

Reconciliation considerations

Correct and effective reconciliation is an effective internal control method, which plays a very important role in the authenticity, accuracy and completeness of enterprise accounting, and can help enterprises effectively avoid asset loss. At the same time, in large and medium-sized enterprises with a detailed division of labor, it can promote accountants to fully grasp the company's accounting matters and improve their business capabilities.

The verification of sales revenue can be checked with the total amount of actual invoices and the product of the quantity of finished products issued and the sales unit price, and other subjects without internal and external documents can be checked by the method of reviewing transactions one by one, and checking the accounting vouchers with an audit perspective, and considering whether there are omissions or duplicates according to the nature of the account.

The content of reconciliation: account certificate verification, account verification, and account verification.

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 accounting direction is consistent.

2. Account checking. Check whether the records in different accounting books are consistent. Including: reconciliation of the balances of the relevant accounts in the general ledger; Reconciliation of general ledger with sub-ledger; The general ledger is reconciled with the journal, etc.

3. Check the 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 bank deposit journal book balances with bank statements; The book balance of various accounts receivable and payable shall be checked with the relevant debts, creditor's rights units or individuals, etc.

In accordance with the requirements of the "Accounting Basic Work Specification", each unit shall regularly check the relevant figures in the accounting books and records with the inventory of physical objects, monetary funds, and valuable units or individuals, so as 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.

Account certificate verification: It refers to checking the account book records with the accounting vouchers, checking whether the account book records are consistent with the original vouchers, the time, the font size, the content, the amount, etc., and whether the accounting direction is consistent, so that the account certificates are consistent.

Account Reconciliation Stool:

The content of account verification mainly includes Min Chun:

Reconciliation between general ledger books. According to the accounting equation of "assets = liabilities + owners' equity" and the accounting rule of "there must be credit, and the loans must be equal", there is a corresponding balance between the opening balance, the amount incurred in the current period and the closing balance of each account in the general ledger book, and there is also a balance between the total debit balance and the total credit balance at the end of each account.

The content of reconciliation does not include verification of certificates. The content of reconciliation includes the following three aspects:

1. Account certificate verification, account certificate verification should check whether the content, quantity, amount and accounting subjects are correct in the original vouchers, accounting vouchers and various economic operations in the account books. According to the large volume of business, the side manuscript can be checked one by one, and it can also be checked by random inspection.

2. Account verification.

3. Account verification, account verification Jingtang requires the balance of the account books to be consistent with the actual number of various property materials and cash, bank deposits and various valuable deposits. The method of reconciliation is a property inventory. Fixed assets, materials, products in progress, finished products, cash, etc., should be checked through the inventory of physical objects, and checked with the number of accounts and deposits to see whether they are consistent.

The main content of the reconciliation work does not include (da.Verification of account certificates.

b.Reconciliation of accounts.

c.The account statement is checked and checked.

d.Verify the checkReconciliation refers to the work of checking and checking the relevant data in the account books in order to ensure the correctness and reliability of the account books in accounting. At the end of the month, the account books and accounting vouchers should be checked to find errors and make corrections, which is also the basis for ensuring that the accounts and accounts are consistent.

In the computerized accounting environment, the system provides automatic reconciliation function, that is, the system checks the reconciliation conditions set by the user one by one, and checks the records that meet the reconciliation standards. The conditions for automatic reconciliation by the system generally include the date of business occurrence, settlement type, settlement ticket number, and the same amount. Among them, the same amount is the basic condition of the account, and for other conditions, users can customize and select according to their needs.

Reconciliation is reconciliation of accounts. 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 physical inventory, monetary funds, valuable units or individuals, etc., to ensure that there is no Lu account certificate, the accounts are consistent, and the accounts are consistent, and the conditions for automatic reconciliation of the system generally include the date of business occurrence, settlement style, settlement ticket number, and the same amount.

There are three types of reconciliation: account verification, account reconciliation and actual reconciliation.

The reconciliation of the accounting books is the top priority in the work of the accountants, which can prevent errors in the accounts of the enterprise

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 verification. Check whether the records in different accounting books are consistent. Including: checking the balance of the relevant accounts in the general ledger; Check the general ledger and the sub-ledger check; Checking the general ledger and journal reconciliation, etc.

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

Check the book balance of the cash journal and check the actual cash inventory; Check the book balance of the bank deposit journal against the bank statement; Check the book balance of various receivables and payables detailed accounts and check them with relevant debts, debt bureaus, and power units or individuals.

The reasons for the discrepancy between the accounts and the facts may be: such as the natural wear and tear that occurs in the process of keeping property and materials; In the process of sending and receiving property, due to inaccurate measurement or inspection, resulting in errors of overcollection or undercollection; Caused by property damage, loss, theft and other problems caused by poor management and lax systems.