Reconciliation And Settlement

1, reconciliation.

Reconciliation refers to the checking of accounting records in accounting.

Reconciliation work is an important condition to ensure that accounts, accounts and accounts are consistent.

The main contents of reconciliation work include the following three aspects:

(1) check the accounts.

It refers to checking the relationship between cash and bank deposit journal and relevant accounting vouchers, checking the time of the two, the contents of the voucher, the amount of money, and the certificate number.

At the end of the month, if there is discrepancy in the accounts, it is necessary to check the accounts again to ensure that the accounts are consistent.

(2) checking accounts.

On the basis of checking accounts, it is necessary to check the balance between the cash balance book and the bank deposit journal balance with the final balance of the cash and bank account ledger held by the accountant, so as to match the accounts.

(3) check the accounts.

On the basis of checking accounts, the cash journal balance is checked with the actual cash in cash (daily). The balance between the bank journal journal balance and the bank statement balance is checked (usually the monthly reconciliation with the bank statement), so as to match the accounts with the actual accounts.

2, check out.

The cashier will register and check all the capital receipts and payments occurred in the current period, and then calculate the total amount of the cash and bank deposits, the total amount and the balance at the end of the current period, so as to find out the total receipts and payments and the final balance of the funds in the current period, so as to provide the basis for compiling accounting statements.

Steps to settle accounts:

(1) before check-out, the cashier should register and complete the payment of Monetary Fund sequentially and sequentially.

(2) at the end of the month, the red line will be drawn under the last record of the cash and bank deposit journal, and the sum and the balance at the end of this month will be concluded under the red line.

And in the summary column, mark "this month's total" and underline a red line below.

The method of seasonal knots and annual knots is the same. The difference between them is to write "quarterly knots" and "annual knots" in the abstract column.

(3) at the end of the year, the balance of "cash" and "bank account" will be pferred to the next year. In the column of "summary", "carry forward the next year" will be marked in the abstract column of the new account for the next fiscal year.