Reconciliation And Checkout: An Important Part Of Financial Work

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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 each other's cash balances with cash balances and bank deposits journal balances with the final balances of cash and bank accounts held by accountants.

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(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.

Provide basis.

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 deposit" accounts will be pferred to the next year. In the "column" column, the "carry forward next year" is indicated. The "summary of the year ahead" is added in the summary column of the new account for the next fiscal year, and the balance is added to the balance column.

The handling of accounting procedures is signed and stamped by the cashier of the journal and the registered journal clerk in the relevant column of the account book, indicating the professional procedures for accounting responsibility and time limit.

1. When opening accounting books, the names of units and account books should be stated on the cover of the account books; the following contents shall be filled in the title page of the account books: the date of opening, the number of books and pages, the names and seals of the accounting personnel and the heads of accounting institutions or accountants, and the official seals shall be affixed.

2. When the turnover of the cashier needs to be changed, the new and old accountants must handle the handover formalities. In the handover, they should specify the handover date and the receiving personnel in the account book of the cashier.

At the same time, we should clear out cash and all kinds of securities, and hand over blank checks, invoices, seals and account books. In addition, we should also fill in the list of "handover procedures for cashier pfer and inventory of property", which are managed by accountants for safekeeping.

3, enable the subscription book cash journal and bank deposit journal should be compiled from page 1 to the last page in sequence, not to be separated from pages, skipping or missing pages.

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