Contents Of Checking Bank Deposit Journal

Bank deposit journal checking is completed by checking the bill sent with the bank. The checking of bank deposit journal includes two main contents. One is the checking of bank deposit journal and bank deposit receipt and payment voucher, so as to match the accounts.

Two is the bank deposit journal and bank account general ledger check each other, so that the certificate of accounts is consistent.

(1) check the accounts.

Payment voucher is the basis for registering bank deposit journal. Accounts and vouchers should be exactly the same. But in the process of bookkeeping, for various reasons, there will often be heavy memory, omission, wrong direction or wrong number.

The checking of accounts is mainly conducted according to the order of the business.

1, check the number of the voucher.

2, check the voucher and the original voucher to see whether they are exactly the same.

3. Check the consistency between the amount and direction of the accounts.

Errors found in the inspection should be corrected immediately according to the prescribed method to ensure that the accounts are identical.

(two) checking accounts.

The bank deposit journal is registered on the basis of the receipts and credentials one by one. The general account of bank account is aggregated and registered according to the receipts and payment vouchers. The bookkeeping basis is the same, and the record results should be consistent. However, the two accounts are separate accounts of different personnel, and the general ledger is generally aggregated, and errors may occur in the process of aggregation and registration.

Journal accounts are recorded in a single stroke, and the number of records is numerous.

Usually check the balance of the two accounts regularly. After the end of each month, the amount of debits, credits and the balance at the end of the ledger account have been calculated. It is necessary to check the total amount of the total monthly income, the total sum of expenditure and the balance.

If it does not match, we should first find out which side of the mistake is wrong. If there is any mistake in the amount of the debtor, we should look for the accounts of the bank deposit receipts and the bank income.

On the contrary, find out the account of bank deposit payment voucher and bank deposit.

Find out the mistakes and correct them immediately, so that the accounts are consistent.

(three) check the accounts.

The deposits of enterprises and institutions in the bank are reflected through the "bank statements". Therefore, checking the bank accounts is regularly checked with the "bank statements" at least once a month, which is an important daily work of the cashiers.

In theory, the record of "bank deposit journal" should be exactly the same as the bank account statement issued by the bank, whether it is the amount or the ending balance, because it is a record of the same account deposit, but by checking, it will find that the accounts of the two sides are often inconsistent. There are two reasons: first, there may be errors in the accounts or calculations on the accounts of the two parties, for example, the unit accounts are omission, re recording and bank statements.

Two, there is "no account".

The term "outstanding accounts" refers to the account between the bank and the account opening unit due to the difference in the time of the final bank's voucher passing time, and the other party has not yet entered the account.

No matter whether the record is incorrect or if there is "no bill", it is necessary to check the bank deposit statement by the unit bank deposit journal record.

The specific way is that the cashier will check with his bank account journal according to the "bill" provided by the bank. When checking, it is necessary to check the contents of the voucher, the number, the abstract, the direction of the account, the amount of money and the date of the account. Check the bill with the same record of the bank deposit journal, and mark it separately in the bill and journal, in order to find out the consistency of the business. If there is "no account", the bank balance adjustment form should be compiled to make the balance of the two sides equal.