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Common Skills Of Checking Accounts: Three Checks And Three Searches

2010/12/18 10:40:00 42

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To ensure checking accounts

work

In order to achieve the expected purpose of inspection, some special situations, such as the confusion of financial management, incomplete accounts and accounting books, must be adopted in some special cases.

Three checks and three searches

For management confusion, financially

Account creation

Incomplete, records of chaotic enterprises and institutions can use three checks and three ways to break through the audit dilemma.

1. check the bank statement and find the amount of money.

When checked

Company

The original voucher is incomplete. Only the cash journal and bank journal, or even no journal, the bank statement is the only record of the bank deposit income and expenditure.

According to the bill, determine the origin of each bank deposit income. For expenditure, it can verify the amount of expenditure and whether the specific whereabouts of expenditure are reasonable and lawful.

In economic case auditing, fraudulent and speculative groups often use multi unit account pfer method, and finally pfer credit to their unit account.

When checking accounts, only by using this method of checking accounts can we find out the details.

2. check other current accounts and look for business partners.

Other receivables and other accounts payable are often the key objects for the fraudsters to cover up the fact of fraud, concealing various kinds of income or inflated expenses.

If an enterprise or a unit does not sell the sales revenue to the sales account, it shall be accounted for as other accounts payable, and the income pferred shall be leaked.

By checking the current account, we can find out the corrupt practices of the fraudsters and find out the whereabouts of the funds.

3. check the receivable and payable purchase and find the way out.

The total amount of capital occupied by an enterprise or a unit is equal to the total amount of the resources within a certain period. The receivable account is a creditor's account. It shows the whereabouts of the floating capital: the payable purchase is a debt account, which indicates the way that some of the funds in the current assets take up.

Whether these directions and routes are normal should be verified by accounting information on specific economic operations.