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    Financial Management "Five Accounts Match"

    2011/1/30 14:39:00 217

    Financial Management Accounting


    Financial management "five accounts match" is not only daily The most basic accounting work Audit supervision must be monitored. work It is the most basic and important requirement of comprehensive financial management. Therefore, whether it is general financial personnel, auditors or financial leaders, we should do a good job of inspection, inspection and re examination to ensure that the "five accounts match".


    1. Accounts tally: data from financial statements and account books must be consistent.


    2, account reconciliation: data between general ledger and subsidiary ledger and related subsidiary ledgers must be consistent.


    3, check the accounts: accounting records and accounting documents must be consistent with the data.


    4. The accounts are consistent: the accounting vouchers must match the original documents.


    5, the accounts are consistent: inventory, capital, receivable, payable and assets must be tally with the physical amount (including relevant documents).

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