Classification Of Reconciliation

2010/11/20 13:59:00 51

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 the accounts.

Checking account books and records

Original

Voucher

Bookkeeping

Whether the time, certificate number, content and amount of the certificate are consistent, and whether the accounting direction is consistent.

(2) checking 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

Is the accounting book recorded in line with the actual amount of property?

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.