Reconciliation is auditing, which refers to the work of checking and reviewing the relevant data in the account book in order to ensure the correctness and reliability of the account book in accounting. So what is the main content of reconciliation? The following is to share the main contents of reconciliation, hoping to help everyone's work!
The main contents of reconciliation generally include account-certificate check, account-fact check and account-fact check.
I. Verification of accounts and certificates
Accounting voucher verification is to check whether the accounting account book records are consistent with the original vouchers and accounting vouchers in terms of time, voucher font size, content and amount, and whether the accounting direction is consistent.
Second, check the accounts.
Account reconciliation is to check whether the account records between different account books are consistent. The contents of reconciliation include:
1. Whether the total debit amount of all general ledger accounts is consistent with the total credit amount;
2. Whether the total debit balance of all general ledger accounts is consistent with the total credit balance;
3. Whether the total balance of all general ledger accounts is consistent with the total balance of its subsidiary ledger;
4. Check the general ledger with chronological account, that is, whether the balances of cash book and deposit journal are consistent with those of general ledger;
5. Check between the subsidiary ledgers, that is, whether the balance of the subsidiary ledger of the accounting department is consistent with the balance of the relevant subsidiary ledger of the property and materials storage and use department.
Third, check the accounts.
The contents of account verification include:
1. Whether the book balance of cash is consistent with the cash on hand.
2. Whether the book balance of the deposit journal is consistent with the balance of the bank statement.
3. Whether the book balance of each property subsidiary ledger is consistent with the actual amount of property and materials.
4. Whether the book balance of the subsidiary ledger of creditor's rights and debts is consistent with the book records of the other company.
Reconciliation specification
Reconciliation is auditing accounts. In order to ensure the truthfulness, correctness and reliability of account books, it is called reconciliation to check and recheck the relevant data of account books and account records. It is necessary to adhere to the reconciliation system, and check whether the contents of the account books are complete, whether there are any mistakes or omissions, and whether the figures of the general ledger and the subsidiary ledger are equal, so as to ensure that the accounts are consistent with the accounts.
Consistency of accounts and certificates
At the end of the month, it is necessary to check the account books and accounting vouchers, find out the mistakes and correct them, 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 accounting voucher summary table.
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.
Account matching
Account-to-account consistency refers to the consistency of various account books, mainly including the consistency of relevant indicators among various account books of the unit and the consistency of current accounts between the unit and other units. The specific method is as follows:
1. See whether the total balance of each account in the general ledger asset account is consistent with the total balance in the liabilities and owners' equity accounts. Namely:
(1) general ledger asset account balance =? General ledger liabilities, owner's equity account balance.
(2) Debit amount (or credit amount =? The credit amount (or debit amount) of each account in the general ledger.
2. See if the accounts in the general ledger are consistent with the sum of the items in the subsidiary accounts under its jurisdiction.
(1) The total amount of the current period between the general ledger account and its subordinate subsidiary ledger accounts should be equal.
(2) The opening balance and ending balance between the general ledger account and its subordinate sub-ledger accounts shall be equal.
3. See whether the general ledger and subsidiary ledger of the accounting department are consistent with the account cards of relevant functional departments.
(1) The balance of the property and materials subsidiary ledger of the accounting department should be checked regularly with the balance of the subsidiary ledger managed by the property and materials storage department and the user department.
(2) Check the balance of various creditor's rights and debts ledgers with relevant debtors and creditors regularly or irregularly.
(3) The balance of cash and deposit journals should be checked with the balance of related accounts in the general ledger regularly.
(4) Profits, taxes and other budgetary contributions turned over to the state treasury shall be checked with the tax collection authorities within the prescribed time.
Account-fact check
Account-to-fact check refers to checking the book balance of all kinds of property and materials with the actual amount. The main methods are as follows:
1. Check the book balance of the cash book with the actual cash inventory every day, and fill in the cash inventory inspection report as a record. When a long or short segment appears, it should be listed as? Loss and overflow of pending property? , to find out the reasons for approval before processing. The accounting supervisor of the unit should always check this work.
2. When counting the cash on hand, the cashier must be present, and it is not allowed to offset the cash with IOUs and receipts. It is necessary to find out whether the cash on hand exceeds the limit and whether there is a problem of sitting down.
3. Check the book balance of the deposit journal with the bank statement. Every time a bank statement is received, the manager should check it within 3 days, and prepare a bank balance reconciliation table once a month. The accounting supervisor should check it at least once a month and write a written inspection opinion.
4 securities accounts should be checked with the existing securities of the unit (such as treasury bonds, bonds of key enterprises, stocks or receipts, etc.). ), and check at least once every six months.
5. The book balance of the subsidiary ledger of commodities, products and raw materials should be checked with the inventory regularly; Other property and material accounts should also be checked regularly. A comprehensive inventory should be made at the end of the year.
6. The book balance of various creditor's rights and debts shall be checked and cleared with the book records of creditor's rights and debts. For the results of inspection and cleaning, it is necessary to report to the accounting supervisor in writing in time and report to the unit leader. Measures should be taken to solve the existing problems.
7. Leased, leased, lent and borrowed property shall be checked at least once every six months except for settlement at the expiration of the contract to ensure that the accounts are consistent.
Through the above reconciliation work, the accounts and certificates are consistent, the accounts and accounts are consistent, and the accounting information is true, correct and reliable.
;