The Reconciliation Of Accounts Should Be Very Important.

Checking accounts with current units is mainly for checking the creditor's rights and liabilities of accounting units and related units to verify whether the records are consistent. If the financial personnel master the skills of reconciliation, they can improve the efficiency of reconciliation work.

Before checking the balance with the other unit, all the economic spanactions should be accounted for and the balance should be paid.

1, check the size and direction of the current account balance to see if there is any abnormal balance and direction. If abnormal conditions occur, the corresponding subsidiary ledger should be reviewed.

2. When examining the subsidiary ledger, we should browse through the account one by one to find out whether there is any abnormal amount of credit in the account and whether there is any unusual summary. If there is an abnormal occurrence or a summary, the corresponding bookkeeping voucher and original voucher should be reviewed, so as to ensure that there is no mistake in the account.

3. Check accounts and original vouchers from the first to the end of the business review period, and record the date, amount, invoice number, etc., in order to prepare for reconciliation with the other units.

Cause both sides balance There are many reasons for the inconsistency. If the difference between the two sides can not be determined by the analysis of the reasons for the inconsistency between the two sides, it is necessary to check the amount. To check the amount of occurrence, there are two ways:

1, check the amount of business between the two sides, do not check in time order, but check the debtor separately. Occurrence amount Or the amount of credit.

2. Check unit Current account The amount of the debtor or the amount of credit that occurs in a bank to find out the corresponding amount of the amount of the debtor or the amount of credit incurred. If such business does not affect the balance, the problem may exist in the business corresponding to no lending. This can reduce the scope of detailed checks, thereby reducing the workload of reconciliation.

To see whether there is a business with the same amount as the difference; to determine whether there is an outstanding account, whether to prepare a "balance adjustment table" for adjustment; to see if there is a difference between 1/2 of the same amount of business, to determine whether the account is wrong in the direction of business.

When the balance between the two sides is inconsistent, the balance can also be segmented, that is, checking the balance by monthly or quarterly. If the balance of a time point is consistent, it can be judged that the business records before the time point are correct, just checking the accounts after that time point.