Is a bank statement an accounting information or not an accounting file?

Bank statements are also accounting information and are part of the accounting file. However, this storage time is relatively short, generally 5 years; The accounting files are stored for a longer period of time, 15 years and longer.

Accounting files include accounting documents.

Accounting books and financial accounting reports, while other accounting materials include bank deposit balance reconciliation statements, bank statements, other accounting professional materials that should be kept, accounting file transfer inventory, accounting file custody list, and accounting file destruction list.

Accounting files that do not belong to the category of accounting books:

1) Accounting vouchers: original vouchers, bookkeeping vouchers, summary vouchers, and other accounting vouchers.

2) Accounting books: general ledger, sub-ledger, journal, fixed asset card, auxiliary account book, and other accounting books.

3) Financial reports: monthly, quarterly, and annual financial reports, including accounting statements, schedules, notes, and text descriptions, and other financial reports.

4) Other categories: bank deposit balance reconciliation statements, bank statements, other accounting professional materials that should be kept, accounting file transfer inventory, accounting file custody inventory, accounting file destruction inventory.

For small businesses, be flexible. There is a big gap between books and reality, and the management is not strict, and sometimes the statement can be used as the original voucher for the bank balance reconciliation statement and the statement is not the original voucher, and it does not belong to the accounting voucher, but they belong to the part of the accounting file, and the storage period is 5 years. It's in the books, and the exam just doesn't belong.

But when the actual accounting is done.

The bank statement is used to check with the bank deposit journal of the enterprise to see whether the accounts of the enterprise and the bank are consistent.

First and foremost, bank statements help businesses protect against risks. When a company reconciles a bank deposit journal with a bank statement, it is often the case that the balance of the two is different. Enterprises should first analyze the outstanding accounts, and then analyze whether the outstanding accounts are caused by operational risks, management risks or external risks when the balances of the two still do not match after excluding the impact of the outstanding accounts.

Outstanding accounts refer to the amount that has been recorded by one party and not recorded by the other party due to different accounting times of the same payment business between banks and enterprises. After preparing the bank balance reconciliation statement, the enterprise can exclude the impact of unreached accounts.

For each bank economic business, there will be a corresponding incoming bill or small bill, which will be used as the original voucher for the accounting.

The records are bank's, and the money is business's. The bank statement is the contact sheet between the bank and the enterprise to check the accounts, and it is also a record to confirm the business transactions of the enterprise, and can also be used as the basis for the flow of funds of the enterprise.

Features. A bank statement refers to a simple record of the bank's objective record of the company's capital flow. As far as the concept of bank statement is concerned, the main body of the bank statement is the bank and the enterprise, the content of the reflection is the capital of the enterprise, and the form of the reflection is the record of the capital flow of the enterprise.

In terms of its use, a bank statement is a voucher for checking and confirming the flow of funds between a bank and a business. In terms of its characteristics, bank statements have basic characteristics such as objectivity, authenticity, comprehensiveness, etc.

Function. First and foremost, bank statements help businesses protect against risks. When enterprises reconcile the bank deposit journal with the bank's reputational statement, the balance of the two is often different.

Enterprises should first analyze the outstanding accounts, and then analyze whether the outstanding accounts are caused by operational risks, management risks or external risks when the balances of the two are still inconsistent after excluding the impact of the outstanding accounts.

Unreached accounts refer to the amount that has been recorded by one party and the other party has not been recorded in the account of the bank and the enterprise for the same payment business due to different accounting times. After the enterprise prepares the bank balance reconciliation statement, it can eliminate the impact of unreached accounts.

1. How to read the bank statement? 1.The loan usually uses the total number of incoming accounts of the enterprise, that is, the main expression of the input of the bank statement by adding up each income in a certain period of time; The input performance is the credit side, and the output performance is on the debit side, mainly including card deposit, existing, transfer-in, salary, renewal, online banking transfer, payment, labor fee, etc.

2.Take the flow sheet, find a transaction at will, call **go to the bank, you enter the query password yourself, he is according to the details on the flow sheet, enter the date, if it matches the ** report, there is no problem, vice versa, it is fake. 3.

Obtain a statement from the opening bank, compare the bank deposit details with the statement, and distinguish between the true and the false. 4.There are differences in the procedure for actually obtaining bank statements and bank statements:

The bank statement is provided by the bank to the enterprise for the purpose of checking the accounts, and the auditor generally obtains the evidence directly from the enterprise; However, for the bank's filial piety, the auditor is generally required to go to the bank together with the company's financial personnel to print it and directly obtain the evidence. Therefore, from the perspective of the acquisition process, the bank statement is in the hands of the enterprise, so it may be changed; Bank statements, on the other hand, are relatively more credible unless banks and companies collude.

2. How to read bank statements.

1. Q: I don't know where to start when I get the bank statement next to my personal prudence, and what aspects can I draw an explanation conclusion from the analysis? A: The most important information is that you can see the cash inflow of customers from the amount of credit incurred.

2. Q: Does the high frequency or high amount of credit mean that the business situation is okay? a：

1) Yes, basically. Please pay attention to whether the cumulative amount of credit and the corresponding accounting account of each amount are directly related to the sales industry. At present, very few companies have obtained the credit history of the credit department by whitewashing bank statements six months ago.

2) The bank statement should be combined with the customer's bank deposit account, sales revenue account, cost and expense account and the customer's upstream and downstream contracts to make a comprehensive comparison. In general, looking at the statement, one is afraid that the statement will be fake; Second, I am afraid that the business is not real. Simply looking at the statement, the first is to see whether the total turnover of the lender exceeds the sales amount, otherwise the sales revenue will be suspected of fraud.

Of course, it is not absolute, and it is possible to accept cash here.

3) Second, see whether the amount of inflow and outflow is consistent with the customer's business, for example, the amount of customer goods is about hundreds of thousands but the amount of bank statements hovers in millions or tens of thousands, then you need to pay attention, ask the reason, and pay attention to a few points: the total amount of turnover exceeds the sales volume does not mean that the sales revenue must be true, and the customer may have several accounts back and forth to see whether the lender is normal.

4) At present, many customers basically take a part of the personal card, for the personal card taken by the customer, it is necessary to identify, do not let the customer take a few cards and say that it is their own. See if the head of the household and the turnover amount are consistent with the business.

5) In order to evade taxes, a large part of the income of many non-standard enterprises is personal accounts, and the actual situation of the enterprise should be understood clearly during the review.