Do bank deposits need to be registered in the detailed account, and how to register the bank deposit

1.Wrong. The bank deposit journal is to be settled on a daily and monthly basis, and is registered on a case-by-case basis according to the economic transactions that have occurred.

Subsidiary ledgers are not necessarily registered on a daily basis. 2.It is no longer necessary to set up a detailed account after the cash and bank journal is registered, and the general ledger is entered directly according to the balance.

Bank deposit journal.

It is a special journal specially used to record the income and expenditure of bank deposits. The bank deposit journal must be in a stapled book, with pages generally in the format of "Income" (debit), "Expenditure" (credit) and "Balance". The amount of bank deposit disbursement shall be recorded on the basis of the relevant cash payment voucher.

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 and avoid sitting on cash.

and facilitate regular statements sent with the bank.

Check. The cash journal is carried out by the cashier on the basis of the accounting vouchers related to the receipt and payment of cash.

Register day by day in chronological order, and according to the formula of "previous day's balance + today's income - today's expenditure = today's balance", the balance of cash in hand is settled day by day, and checked with the actual amount of cash in hand to check whether there is any error in the receipt and payment of cash in hand every day. Fill in the accounting entries.

The corresponding account of the "Treasury Book Mountain Cash Deposit" account is used to reflect the ins and outs of the increase and decrease of the depositable cash, and it should be noted that the corresponding account is only filled in the general ledger account, and the detailed account does not need to be filled; If there are multiple corresponding accounts, the main corresponding account should be filled. If there are multiple accounts for use and the priority cannot be divided from the accounts, you can fill in the account with the larger amount in the corresponding account column and add the word "etc" after it.

The method of printing bank details is that the person concerned needs to bring his or her ID card.

The bank card is printed by the bank staff through the non-cash business window of the bank's business network; Bring the bank card to the self-service inquiry device of the bank branch to print. Self-service inquiry machine, insert card or passbook, enter password, enter the query details page, historical details, enter the date required for query and printing, query, and print the flow of water; Log in to Personal Internet Banking, open your personal account statement, select the billing period, export the bill details, save the documents, and print them on the printer.

Operating Environment: Brand: Apple 12

System version: iOS14

How to log in to the bank deposit statement, first of all, you need to find the homepage of the bank, enter your own and password into the login, because the deposit statement in the bank generally needs to have ID card verification and mobile phone number verification, if you don't remember to remember the ID card and ** number, you can't log in, and many banks have a dynamic verification code, if you don't have that dynamic code, you can't log in, so it's best to go to the bank's counter to inquire directly, In this way, you only need to provide your ID card and bank card to query, and the query information is very detailed, and it may be difficult to operate if you go to the official ** login

<> The content of bank deposit reconciliation is to regularly reconcile the bank deposit journal with the bank statement. If there is any difference between the book balance of the enterprise's bank deposit and the balance of the bank statement, the "Bank Deposit Balance Reconciliation Table" should be prepared to reconcile it, and if there is no accounting error, the balance of both parties after adjustment should be equal.

If there are outstanding accounts, the actual amount of bank deposits of the enterprise shall be determined according to the following formula through the "Bank Deposit Balance Reconciliation Statement".

Yinliang Chanxing deposit journal balance + bank received enterprise unpaid - bank paid enterprise unpaid = bank statement deposit balance + enterprise received bank uncollected - enterprise paid bank unpaid.

It should be noted that the "Bank Deposit Balance Reconciliation Statement" is only used as a reconciliation tool, and cannot be used as the basis for adjusting the bank deposit book records of enterprises.

1. When the enterprise receives bank deposits in the event of business:

Borrow: Bank deposit.

Credit: Accounts Receivable – Company Name.

2. When the enterprise transfers the bank deposit back to other monetary funds:

Borrow: Bank deposit.

Credit: Funds in other currencies – bank drafts (or detailed accounts such as cashier's checks).

3. When the enterprise receives the bill payment:

Borrow: Bank deposit.

Credit: Notes Receivable – Company Name.

When an enterprise conducts business, transfers back monetary funds or receives bills and confirms the recovery of bank deposits, it shall be accounted for through the relevant secondary accounts of "accounts receivable", the account of "other monetary funds" or the account of "notes receivable". Among them, the "bank deposit" account is mainly used to account for various amounts deposited by enterprises in banks or other financial institutions.

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 the settlement account deposit card, 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.

The basic deposit account refers to the account used by the enterprise for daily transfer settlement and cash receipt and payment. The general deposit account refers to the account opened by the enterprise in a bank loan transfer other than the basic deposit account, or the account opened by a subsidiary non-independent accounting unit that is not in the same place as the enterprise in the basic deposit account. Temporary deposit account refers to the account opened by an enterprise for the needs of temporary production and business activities.

A special deposit account is an account opened by an enterprise for a specific purpose.

First, the form of bookkeeping is different.

The cash ledger refers to the general ledger, also known as the general ledger. It is a ledger book that opens accounts according to general classification accounts, and is used to register all economic transactions, carry out general classification accounting, and provide general accounting information. The accounting information provided by the general ledger is the main basis for the preparation of accounting statements, and any unit must set up a general ledger.

A cash journal is a ledger that is registered by the cashier on a case-by-case basis based on the approved cash receipt and payment vouchers. Generally, it refers to the cash receipt and payment journal, which can be divided into "cash receipt journal" and "cash payment journal" if further subdivided. Cash journal is a special journal that reflects the receipts, payments and balances of cash on hand on a daily basis.

Second, the essential characteristics of bookkeeping are different.

The general ledger is generally in the form of a stapled book. The format of the general ledger page generally adopts the three columns of "debit", "credit" and "balance", and according to actual needs, the "offset account" column can also be added in the "debit" and "credit" columns. The page format of the general ledger can also be in a multi-column format, such as combining sequence records and general ledger records into a joint ledger, i.e., a journal general ledger.

The basis and method of registration of the general ledger depends mainly on the form of accounting used. It can be directly registered one by one according to various accounting vouchers, or the accounting vouchers can be summarized in a certain way, compiled into a summary table of accounts or summary accounting vouchers, etc., and then registered.