What is the reason for the error in the bank reconciliation journal 15

Formula: The bank has not been collected.

The bank payment enterprise did not pay.

Explanation of the specific operation.

The bank statement is often inconsistent with the bank journal, because, for example, the bank always has to submit the statement in May to the unit in June, and the financial settlement in May is based on the voucher in hand. This leads to some inconsistencies.

The possibilities of discrepancies are:

The interest income of the bank account at the end of the year has been received to the account, but the financial accounts have been settled in December 05 and do not know that there is this interest, and the statement of December 05 is not obtained until January 06, and the bank reconciliation statement needs to be made in February 06.

2. The acceptance notes and accounts receivable of the business unit have been received by the bank, and the enterprise has settled the accounts and need to be recorded in the next month.

Error Basis: Check that the bank reconciliation statement and the bank journal match.

Generally, it is possible that the processing time of the bank and the enterprise is inconsistent when the business occurs at the end of the month, and it also occurs during the New Year's Eve.

It is normal to make mistakes or say that the two are inconsistent, because the time of entry between the two is not the same, and the bank has not received the money and the bank has not paid. In addition, there is a discrepancy between the time when the bank gives the statement to the enterprise and the time when the enterprise settles out, that is, the statistical interval of the two is not completely consistent, which is also a reason for the difference.

Caused by the inconsistency of the accounting processing time of the bank and the enterprise, in addition to the "bank collection enterprise has not received, the bank payment enterprise has not paid", there may also be "enterprise payment bank has not paid", the receiving unit has supplied goods and issued invoices to the enterprise, and the enterprise issued a check to the receiving unit to transfer the money by itself, and the receiving unit failed to go through the transfer procedures at the bank in the current month, and the cross-month handling will cause the situation of "the enterprise has not paid the bank".

Scribing correction method.

Scope of application: There is no error in the preparation of the accounting voucher, but an error occurs when registering the account book, resulting in an error in the account book record.

Correction method: Write off the wrong words or numbers with a red line, but the original handwriting must still be legible; Then fill in the correct words or numbers above the crossed line, and the bookkeeper will stamp the correction at the correction.

Erroneous figures should be corrected in red lines, and not only the erroneous figures. For typographical errors, only the incorrect parts can be crossed out.

Draw a red line with a red pen on the wrong number, then correct it in black and stamp it with your private seal.

Cross it out with a red pen, rewrite it, and sign it if you don't have a stamp.

Just cross it out and rewrite it. It doesn't matter if you don't have a chapter.

The discrepancy between the balance of the bank journal and the statement is caused by the non-arrival of the account, do not adjust the account, just make the bank deposit balance reconciliation table, and balance the journal and the statement can be balanced.

Specific format: Bank Balance Reconciliation Statement.

Enterprise journal balances.

Statement balance.

Add: The bank has received the enterprise but not collected.

Add: The enterprise has received it from the bank but has not received it.

Less: Banks have paid and businesses have not paid.

Less: The enterprise has paid the bank unpaid.

Adjusted Balance:

Adjusted Balance:

It can be adjusted to offset the profit and loss adjustment of the previous year.

If an enterprise has adjusted the profit or loss of the previous year in the current year, it should set up a separate "profit and loss adjustment of the previous year" account in the profit and loss account for accounting treatment.

The debit amount of "profit and loss adjustment for previous years" reflects the amount of profit or loss for the current year that needs to be adjusted due to the overcounting of income and undercounting of expenses in previous years; The credit amount reflects the amount of profit or loss for the current year that needs to be adjusted due to the understatement of income and overstatement of expenses in previous years. At the end of the period, the enterprise should transfer the balance of the "Profit and Loss Adjustment of Previous Years" account to the "Profit of the current year" account, and there is no balance in this account after the carryover.

If the adjustment of the profit or loss of the previous year affects the payment of income tax by the enterprise, it can be regarded as the profit or loss of the current year. Wish.

If there is an extra entry in the manual bank journal, it is just an extra entry in the manual account, and the line is deleted.

Further reading: Errors in filling in accounting vouchers or registering account books should be corrected as soon as they are found. Due to the nature of the error, the time of discovery may come and go, so the correction method used is also different. Here are some of the main ways to correct errors in general

1) Scribing correction method. In the process of filling in vouchers and registering account books, if it is found that the words or numbers are wrong, the cross-out correction method can be used to correct them. That is, first draw a red line on the wrong word number, and then fill in the correct record above the underline.

When marking a line, if it is a text error, only the wrong part can be crossed; If there is a numerical error, the entire number should be written off, not just the wrong number. Care must be taken to make the original incorrect handwriting legible. After the correction, the handler should stamp the crossed end to show responsibility.

2) Red letter correction method. After bookkeeping, if it is found that there is an error in the account or amount recorded in the accounting voucher during the year, the red-letter correction method can be used to correct it. The so-called red-letter correction method means that a bookkeeping voucher with the same error is filled in in red, and the original error record is reversed by registering the account in red; At the same time, a correct accounting voucher should be filled in in blue, indicating "Revised Year, Month and Number Voucher", and the original error will be corrected.

The red-letter correction method is applied in order to correctly reflect the correspondence between the amount and the account in the account book.

3) Supplementary Registration Law. After bookkeeping, if it is found that the amount filled in the accounting voucher is less than the actual amount, the supplementary registration method can be used to correct it. When correcting, the understated amount can be filled in as an accounting voucher for supplementary registration, and the summary column should indicate "supplementary year, month, and date voucher underrecorded amount".