What is the significance of bank-enterprise reconciliation?

Question 1: What is the significance of bank reconciliation? Bank statement refers to the record sheet that the bank objectively records the capital flow of the enterprise. As far as the concept of bank statements is concerned, the subjects reflected in bank statements are banks and enterprises, the content reflected is the funds of enterprises, and the form of reflection is the record of the capital flow of enterprises. For its purpose, a bank statement is a document that checks and confirms the flow of funds between a bank and a business. In terms of characteristics, bank statements have basic characteristics such as objectivity, authenticity, and comprehensiveness. Authenticity: Business funds generated by an enterprise are transferred through the bank, and the bank objectively records them one by one. Therefore, the bank statements issued by the bank reflect the business capital flow of the enterprise, and from a legal perspective, the bank The statement is a legally valid certificate that reflects the actual amount of bank deposits and is true and reliable. A comprehensive bank statement objectively records the receipt, payment and transfer of funds for every business transaction of the company, and can comprehensively and detailedly reflect all the capital operations of the company since its establishment. In terms of the content it reflects, the bank statement has the content Comprehensiveness.

Function: First, bank statements help companies prevent risks. When companies reconcile bank deposit journals with bank statements, they often find that the balances in the two are different. Enterprises should first analyze the unaccounted items. After excluding the impact of the unaccounted items, if the balances of the two are still inconsistent, then analyze whether it is caused by operational risks, management risks or external risks.

Unaccounted items refer to the collection and payment of the same amount by banks and enterprises. Due to different accounting times, one party has recorded the amount and the other party has not. After an enterprise prepares a bank balance reconciliation statement, it can eliminate the impact of unaccounted items.

1. Help enterprises prevent operational risks.

Operational risks mainly include: calculation errors made by corporate accountants when calculating accounting amounts, errors in registering accounts, and accounting errors by bank operators. For example:

① A batch of material A was purchased this month, and a check of 9.37 million yuan was issued to the supplier, which was mistakenly recorded as 9.73 million yuan in bookkeeping.

② A batch of B materials was purchased this month, and the recorded amount was 560,000 yuan. The check issued to the supplier was mistakenly recorded as 650,000 yuan.

③The amount of the corporate transfer check was 30,000 yuan, but the bank operator mistakenly converted it to 300,000 yuan.

The three situations given as examples can all be found out through careful reconciliation. In ①, there is no loss of corporate funds, but the other two situations cause losses of corporate funds. If a business wants to know whether it made a wrong payment, it can do so by carefully checking its bank statement.

2. Help enterprises prevent and manage risks.

Management risk refers to the fact that due to defects in the design of the enterprise's internal control system or the lack of necessary internal control systems, the internal staff of the enterprise have the opportunity to misappropriate the enterprise's funds. Insiders may embezzle corporate funds in two ways: cash or transfers.

(1) Misappropriation of corporate funds through cash. If corporate financial personnel use cash checks to withdraw cash and do not keep accounts after withdrawing the cash, although the company's actual cash will be reduced, it will not be discovered without reconciliation with the bank.

When withdrawing cash, accounting entries need to be made:

Debit: cash

Credit: bank deposit

(2) By transfer Misappropriation of corporate funds. When a company transfers funds, the decrease in bank deposits is generally exchanged for an increase in another asset (such as inventory) or a decrease in a liability. The journal entry is:

Debit: an asset (or a liability)

Credit: bank deposit

Misappropriation of corporate funds through transfer , also cannot keep accounts. No matter which method is used to embezzle corporate funds, bank deposit journals will not be recorded. Therefore, reconciliation with the bank is extremely important.

At present, most of the internal controls in many small and private enterprises are relatively weak. At this time, it is very necessary for the company boss to personally reconcile the accounts once a month.

3. Help enterprises prevent external risks.

Cases of embezzlement of corporate funds by outsiders occur from time to time. The usual method is to forge the company's seal and bank notes, and there are even "clone notes". Banks are not 100% able to identify these problematic notes. Therefore, banks spend a lot of people, money, and materials on reconciliation work to ensure the safety of customer funds. If an enterprise discovers that funds have been misappropriated in the short term, it will reduce or even recover losses; at the same time, banks can also be exempted from liability - ―"I have sent you the accounting information about your company in the form of a statement. You should have discovered the discrepancy but did not, that is, you failed to reconcile the accounts carefully. The problem is your responsibility."

Secondly, bank statements are helpful for corporate financial management. Bank statements help companies prevent financial risks. At the same time, based on statements, companies can prepare cash (bank deposit) income and expenditure plans and check financial...gt;gt;

Question 2: What is ICBC's corporate online banking bank-enterprise reconciliation used for? Online reconciliation refers to providing account balance and detailed reconciliation services to corporate customers who undergo self-service reconciliation procedures. It is mainly divided into two types: corporate account reconciliation and bank-enterprise reconciliation.

Corporate customers who need self-service reconciliation through online banking.

1. Autonomous and efficient. Bank-enterprise reconciliation provides customers with a real-time independent and self-service reconciliation method through online banking channels. There is no need to go to the branch to collect statements in person every month, which greatly improves the efficiency of reconciliation.

2. Advanced and comprehensive. Be the first to introduce the information and concepts of unsettled accounts (unsettled accounts of enterprises and unsettled accounts of banks) into electronic banking and reflect them in the statements of corporate online banking.

3. Multiple choice. Provide monthly or quarterly reconciliation services to customers. You can also use the print function to print out various types of statements into paper statement files, and still perform reconciliation in the traditional way. You can also download statement files (available in three file formats: TXT, EXCEL and PDF) and import them into the company's financial system.

Question 3: Explanation of terms Purpose of bank reconciliation 1. Enterprise reconciliation can promptly discover unaccounted items, promptly understand missing receipts and make up and adjust the balance, so as to achieve the purpose of bank-enterprise reconciliation. 2. The bank can promptly grasp the corporate account and reconciliation status through reconciliation receipts. 3. Prevent case risks. If criminals within the company or bank misappropriate funds from the company's account, they can be discovered in time through reconciliation.

Personal summary, I hope it can help you. If you accept it, please "select it as a satisfactory answer", thank you!

Question 4: What does it mean to strengthen the analysis of bank-enterprise reconciliation results? If there are discrepancies in the reconciliation results, analyze the reasons for improvement.

Question 5: What is the main content of bank reconciliation? Reconciliation is to check the accounts. In accordance with the requirements of the "Basic Accounting Work Standards", each unit should regularly check the relevant figures recorded in the accounting books with the physical inventory, monetary funds, securities transactions units or individuals, etc., to ensure that the accounts are consistent, the accounts are consistent, and the accounts are consistent. The reconciliation work shall be carried out at least once a year. As far as cashier work is concerned, the main contents of reconciliation are:

(1) Account verification. Check whether the accounting book records are consistent with the original vouchers, the time, voucher font size, content, and amount of the accounting vouchers, and whether the accounting direction is consistent.

(2) Account reconciliation. Check whether records in different accounting books are consistent. Including: reconciliation of balances of relevant accounts in the general ledger; reconciliation of the general ledger and subsidiary ledgers; reconciliation of general ledgers and journals, etc.

(3) Account verification. Check whether accounting records match the actual amount of property, etc.

Including: checking the book balance of the cash journal with the actual cash inventory; checking the book balance of the bank deposit journal with the bank statement; checking the book balance of various receivables and payables detailed accounts with relevant debts, creditor units or individuals, etc.

Question 6: The importance of bank statements! ! ! It is the basis for reconciliation between the bank and the account-opening unit. The bank prints out the statement and related details of the previous month at the beginning of the month to facilitate the account-opening unit to verify the fund transactions. The statement is divided into a retention copy and a reply copy. Generally speaking, the account opening unit should stamp the reply copy with a reserved seal within 5 days of receiving the statement and return it to the bank after double verification and signature. If you fail to reconcile accounts as required, you will be punished according to relevant regulations

Question 7: In addition to reconciling accounts every month, do bank statements have any other function? In fact, it is useless. It just helps you check the accounts. If the items that are not recorded in the accounts can be made up in time next month, it is nothing! ~

Question 8: What do the debit and credit sides of the bank statement mean? For companies that open a bank account, the debit side of this statement means that there is an outflow (payment) of funds from this account, and the credit side means that there is an inflow of funds into this account. (Receipt)

Question 9: What is the purpose of getting the bank statement? The bank statement is used for reconciliation between the unit and the bank. If the unit's bank deposit is consistent with the bank balance, the statement will be of little use. If it is not equal, the statement must be used to check each transaction. What exactly went wrong? Did the bank make a mistake, or did you make a mistake? If you are wrong, you have to correct it; if the bank is wrong, the bank has to correct it.

Question 10 : What is the significance of a large-amount test in the audit of bank deposits? Randomly check the original vouchers of large-amount bank deposits and expenditures, check whether the original vouchers are complete, whether the accounting vouchers are consistent with the original vouchers, whether the accounting processing is correct, and whether they are recorded in Appropriate accounting periods, etc.

1. Purpose

The purpose of obtaining and checking the bank deposit statement and bank balance reconciliation is to confirm whether the bank deposits listed in the balance sheet exist.

2. Requirements

The CPA should confirm whether the audited unit prepares bank deposit balance reconciliation statements according to different bank accounts and currency types.

3. Check the contents of reconciliation matters

(1) Check whether there are reconciliation matters for inter-temporal income and expenditure and inter-bank transfers. Prepare a detailed table of inter-bank transfer business and check whether the inter-bank transfer business corresponds to both incoming and outgoing transfers at the same time, and whether the transfer business that is not completed in the same period is reflected in the adjustments in the bank deposit balance reconciliation statement

(2) Check large-amount deposits in transit and unpaid bills

① Check the date of deposits in transit, find out the specific reasons for the deposits in transit, trace the date of the deposit record on the bank statement after the period, and determine the accounting between the audited unit and the bank Whether the time difference is reasonable, and determine whether it is necessary to request the audited unit to make appropriate adjustments on the balance sheet date;

② Check the detailed list of unpaid bills of the audited unit to find out the reasons why the audited unit did not record them in time , determine whether it is reasonable to record the account book later than the date of the bank statement;

③ Check that there is a record in the detailed list of unpaid bills of the audited unit, but as of the balance sheet date, there is no record in the bank statement and the amount is relatively large For large unpaid bills, obtain a written explanation from the recipient of the bill to confirm whether adjustments need to be made on the balance sheet date;

④ Check whether the bank statement after the balance sheet date fully records the adjustment matters that the bank has not made Pay the bill amount.

(4) Confirmation of bank deposit balance

The certified public accountant shall confirm bank deposits (including zero balance accounts and accounts canceled during the current period), borrowings and transactions with financial institutions. Confirmation procedures will be implemented for other important information, unless there is sufficient evidence to show that a certain bank deposit, loan and other important information related to financial institutions is not important to the financial statements and the risk of material misstatement related to it is very low.