The account records of enterprise bank deposits are mainly based on the actual receipts and payments of enterprises, which are different from the bank records in time, so there is a problem of outstanding accounts. The main purpose of bank reconciliation is to check the differences between enterprise accounts and bank accounts, and also to check the errors between enterprise accounts and bank accounts.

2. Closing balance of corporate bank account177,600 yuan. The ending balance of bank account is177600+7250 =184850.

(1) Enterprise has been accounted for16000;

2) The enterprise issues a transfer check. The bank hasn't credited yet? - 13000

(3) The enterprise deposits the sales income into+900;

(4) the bank has entered the account; +9000

5) Interest on unrecorded bank deposits of the enterprise+350;

Total 187850 bank total187850;