Reconciliation Of Bank Balances

(1) the contents of the account have not been reached.

1, the enterprise has entered the account, the bank has not yet accounted for the money: 1, the amount of money deposited in the bank, the enterprise has recorded as an increase in bank deposits, and the bank has not yet accounted for the formalities.

(2) when a company issues a check or other payment voucher, the bank has reduced its bank account and the bank has not yet paid the account.

1, the bank has entered the account, the amount that the enterprise has not yet accounted for: money and money (1) the money collected by the bank on behalf of the enterprise has been receivables, the bank has recorded the increase in the deposit of the enterprise, and the enterprise has not yet received the receipt notice, and the account has not yet been charged.

(2) the amount paid by the bank on behalf of the enterprise has been drawn and accounted for. The bank has recorded the decrease in the deposit of the enterprise, and the enterprise has not yet received the payment notice, yet the account has not yet been charged.

(two) compiling a bank reconciliation statement.

The bank reconciliation statement is a form of accounts which the two sides do not have to prepare for checking the deposit balance of the two banks.

The specific method of compilation is based on the book balance of the bank and the account opening unit, plus the respective uncollected accounts minus the unpaid payments, and then calculating the balance of the two parties. The remaining balance after the adjustment of the balance sheet is the real deposit number of the enterprise bank.

In case 2], the balance of bank accounts in March 31, 2002 was 70500 yuan, and the balance of bank statements was 127500 yuan. After proofreading by item, the following items were not found.

1, the company sent 60000 yuan pfer checks, and registered bank deposits increased, but the bank has not yet charged.

2, the company checks out the check 45000 yuan, but the unit has not yet been pferred to the bank, the bank has not yet charged.

3, the enterprise entrusts the bank to collect an enterprise to purchase the goods 75000 yuan, the bank has received the registration registration, but the enterprise has not received the collection notice.

4, the bank pays the road maintenance fee of 3000 yuan, and the bank deposit of the registered enterprise has been reduced. However, the enterprise has not yet received the bank payment notice and has not yet charged the account.