How To Adjust Outstanding Accounts

In the daily accounting work, it often appears at the end of the month that the "bank account journal" in the hands of the cashier is not consistent with the account statement of the bank. What is this?

The reason for this is that some of the "outstanding accounts" are being misled.

What we normally call "no accounts" is that the payment and payment of funds that have occurred in the course of the final processing of an enterprise and a bank (or credit union) can not be synchronized at the end of the same economic operation.

Under normal circumstances, there is nothing more than four kinds of "unaccounted for" items: one is the unit payment account, the other is not yet paid by the bank (or credit union).

For example, the Cheung Cho Jing Station has dismissed the cash cheque, and the holder has not yet paid the cash to the bank (or credit union).

The two is that the unit has receivables and the bank (or credit union) has not yet entered the account.

For example, the township agricultural station received the "development fund" which was allocated by the higher authorities and pferred the notice to the bank, and did not notify the bank (or credit union) at this time.

Three is the bank (or credit union) to pay the amount of the unit has been allocated, and the township agricultural station has not yet received the payment notice, resulting in the situation of not paying the bill.

For example, the "agricultural tax" and so on.

Four is the bank (or credit union) to collect money for the unit has been accounted for, and the township agricultural station has not yet received the bank (or credit union) payment notice, resulting in outstanding accounts.

For example: taxes and taxes paid by a village.

In the four cases mentioned above, if the first and fourth kinds appear, the balance of the deposit account is smaller than the balance on the bank statement. If there are second or third kinds of cases, the opposite will happen.

The handling of "outstanding accounts" can be adjusted through the preparation of the "bank deposit balance adjustment form".

The book balance of the "bank savings journal" at the end of June 2003 is 12687 yuan, and the deposit balance of the bank statement is 15879 yuan.

On 6 24, a cash check of 8970 yuan was issued at the township agricultural station to pay the "water conservancy project water fee" wages to the water conservancy station, but the water station has not yet withdrawn cash from the bank.

6 26, the township agricultural station commissioned the bank to collect a Haruki tax paid 5743 yuan, the bank has entered the account, but the township agricultural station has not yet received the receipt notice.

On 6 27, the payment of agricultural tax paid by the bank to the township finance office in the summer was 10971 yuan. The township agricultural station has not yet received the payment notice.

On the 29 th of 6, the township agricultural station received 550 yuan of living relief from the civil service department to a poor family in a village. The bank has not yet entered the account.

The amount of bank account entries and the balance at the end of the month, 12687 bank reconciliation, the balance at the end of the month, 15879 yuan, plus: the bank has received 5743 of the tax payment from a village in summer. The Civil Affairs Department has allocated a special 550 reduction to the village: the 10971 households who have been appropriated to the financial institutions, the amount of the arrears of the tax payment is reduced: the cash balance of the water station is adjusted to the balance of the journal, and the adjusted balance of the accounts is 7459. After adjusting the balance of the account, 7459, 8970, and so on need to be explained: "the bank deposit balance adjustment form" is only a way to verify the correctness of the bank's accounting records by adjusting the bank account. The bank's deposit balance adjustment form: the XX rural economic and trade station, June 30, 2003, the agricultural and economic station account of the township