Contents Of Checking Bank Deposit Journal

Bank deposit journal checking is completed by checking the bill sent with the bank. The checking of bank deposit journal includes two main contents. One is the checking of bank deposit journal and bank deposit receipt and payment voucher, so as to match the accounts.

Two is the bank deposit journal and bank account general ledger check each other, so that the certificate of accounts is consistent.

(1) check the accounts.

The receipt and payment voucher is the basis for registering bank deposit journal. The accounts and vouchers should be exactly the same. But in the process of bookkeeping, for various reasons, there will often be heavy memory, omission, wrong direction or wrong number.

The checking of accounts is mainly conducted according to the order after the business occurs. The inspection items are mainly: 1, check the number of the vouchers.

2, check the voucher and the original voucher to see whether they are exactly the same.

3, check the balance between the amount and the direction.

If errors are found in the inspection, it is necessary to correct them immediately, so as to ensure that the accounts are identical.

(two) check the accounts.

The bank deposit journal is registered on the basis of the receipts and credentials one by one. The bank account is aggregated and registered according to the receipts and payment vouchers. The bookkeeping basis is the same, and the record results should be consistent. However, the two accounts are separate accounts, and the general ledger is generally aggregated and registered. There may be errors in the process of aggregation and registration.

The journal is a record of a lot of records, the number of records is too many, it is unavoidable to make mistakes.

Usually check the balance of the two accounts regularly. After the end of each month, the amount of debits, credits and the balance at the end of the ledger account have been calculated. It is necessary to check the total amount of the total monthly income, the total sum of expenditure and the balance.

If it does not match, we should first find out which side of the mistake is wrong. If there is any mistake in the amount of the debtor, we should look for the accounts of the bank deposit receipts and the bank income.

On the contrary, find out the account of bank deposit payment voucher and bank deposit.

Find out the mistakes and correct them immediately, so that the accounts are consistent.

(three) check the accounts.

The deposits of enterprises and institutions in the bank are reflected through the "bank statements". Therefore, checking the bank accounts is regularly checked with the "bank statements" at least once a month, which is an important daily work of the cashiers.

In theory, the record of "bank deposit journal" should be exactly the same as the "bank account statement" issued by the bank, regardless of the amount incurred or the balance at the end of the account, because it is a record of the same account deposit, but by checking, it will find that the accounts of the two sides are often inconsistent. There are two reasons: first, there may be errors in the accounts or calculations on the accounts of the two parties, for example, unit accounts are omission, re recording and bank statement.

Two, there is "no account".

The term "outstanding accounts" refers to the account between the bank and the account opening unit due to the difference in the time of the final bank's voucher passing time, and the other party has not yet entered the account.

No matter whether the record is incorrect or if there is "no bill", it is necessary to check the bank deposit statement by the unit bank deposit journal record.

The specific practice is to check the cashier according to the "bill" provided by the bank and its own "bank deposit journal". When checking, it is necessary to check the contents of the voucher, number, abstract, accounting direction, amount, and date of the account, and all the items that can be recorded in the same statements as the bank deposit journal entries are labeled separately in the bill and journal to verify the consistency of the business. If there is "no account", a "bank balance adjustment form" should be compiled to make the balance between the two sides equal.