First, the scales of scales are equal and the scales of scales are unequal. After the end of each month, the recorded accounts should be compared with the bank balance, and even each account should be compared. If there is any difference, check the uneven balance of the account and make up for the missing. If the reconciliation balances are equal, check whether the balances are equal.
Two. Account balance, referred to as balance for short, refers to the difference between the total amounts of both parties in the account. It is divided into two types: the two-goods bookkeeping method of account balance. It includes:
1. Debit balance of asset account. The calculation formula is as follows: Debit at the beginning of the account occurred in the current period.
2. The formula for calculating the balance of goods with negative equity and inflated equity is as follows: the balance of goods at the beginning of the accounting subject is ten futures balance, and the debit balance = the balance of goods at the end of the accounting subject.
3. Increase or decrease the balance of the bookkeeping account. The calculation formula is as follows: account opening balance+current increase = account ending balance. When the increase or decrease bookkeeping method is adopted, the account balance is generally an increase balance, and in some cases there is also a decrease balance. Account balance can be calculated in different ways according to different situations:
(1) Each balance. Registration of every economic business. The balance is required to be calculated one by one.
(2) day knot. Account records require that the balance be calculated at the time of daily settlement.
(3) Balance on each page. Some accounts don't need to be calculated one by one, but the balance is calculated every day, and then the balance is calculated when the last line of the bookkeeping page, so that it can be finished.
(4) Balance settlement on a regular basis: under the condition of user-defined summary records and registered total amount, the special balance is calculated on a regular basis and the accounts are checked.
(5) Monthly closing: In order to simplify the settlement, the balance of some accounts can be calculated at the end of the month.
1. At the end of the month, it is necessary to check the account book records and accounting vouchers, and correct the errors if found, which is also the basis for ensuring the consistency of accounts and facts. The main methods for checking the consistency of accounts and certificates are as follows:
1. See if the general ledger is consistent with the summary of accounting vouchers.
2. See if the accounting voucher summary table is consistent with the accounting voucher.
3. See if the subsidiary ledger is consistent with accounting vouchers, check numbers involved and other types of settlement bills.
Two, the preparation method of bank statements is generally based on the book balance of both parties, respectively, to make up the amount of the other party's account but not ours, and then verify whether the adjusted accounts of both parties are consistent. Bank statement deposit balance+accounts received by the enterprise but not received by the bank-accounts paid by the enterprise but not paid by the bank = enterprise bank account balance+accounts received by the bank but not received by the enterprise-accounts paid by the bank but not paid by the enterprise are reconciled, and the balance on the Bank Statement is equal, which generally means that there is no error in the accounting of both parties. If it is still not equal after adjustment, or if all the outstanding accounts are not found out, one or both parties have made mistakes in bookkeeping, and further reconciliation methods are needed to find out the reasons and correct them. The balance of bank deposits after equal adjustment is the actual amount of bank deposits that can be used on that day. The unsettled accounts transferred by the bank but not recorded by the enterprise can only be recorded according to the arrival of the bank settlement voucher, and the "bank deposit reconciliation table" cannot be used as the bookkeeping basis.