What Is Reconciliation? What Are The Main Contents Of Reconciliation?

Reconciliation is checking accounts.

In accordance with the requirements of the basic accounting standards, all units should regularly check the relevant figures of the accounting books with the inventory objects, monetary funds, negotiable securities exchange units or individuals, so as to ensure that the accounts are consistent, the accounts are in line with the accounts, and the accounts receivations are conducted at least once a year.

As far as cashier work is concerned, the main contents of reconciliation are: 1.

Check whether the accounting book records are consistent with the original voucher, the time of credential voucher, the certificate number, content and amount, and whether the accounting direction is consistent.

(2) check the accounts.

Check whether the records of different accounting books tally with each other.

Including: general ledger account balance check; general ledger and subsidiary ledger check; general ledger and journal reconciliations.

(3) check the accounts.

Check whether accounting books tally with the actual amount of assets.

Including: cash journal book balance and cash actual inventory number; bank account journal balance and bank reconciliation; all receivable and payable ledger balances are related to related debts, creditors' units or individuals.