Reconciliation Of Bank Balances

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

1, the enterprise has entered the account and the bank has not yet entered the account:

(1) the amount of money that an enterprise has deposited in a bank has been recorded as an increase in bank deposits and the bank has not yet accounted for it.

(2) when an enterprise 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 enterprise has not yet accounted for:

(1) the money collected by the bank on behalf of the enterprise has been receivables. The bank has recorded an increase in the deposit of the enterprise, and the enterprise has not yet received the notification of the collection, 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 balance statement is a form of statements that the two parties fail to reach in order to check the balance of deposit and account between the two sides.

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.

[case 2] an enterprise's balance of bank accounts in March 31, 2002 was 70500 yuan, and the balance of bank statements was 127500 yuan. After proofreading one by one, the following items were not found.

1, the enterprise sends the deposit check 60000 yuan, and has registered the bank deposit to increase, but the bank has not kept accounts.

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 on behalf of the enterprise, and the bank deposit of the registered enterprise has been reduced, but the enterprise has not received the bank payment notice yet.