Briefly describe the contents of reconciliation.

The contents of reconciliation are as follows:

1. Check between general ledger and journal: check whether the ending balance of general ledger and journal is consistent, especially whether the monetary fund of journal is consistent with the balance of general ledger. Check between general ledger and subsidiary ledger: check whether the ending balance of general ledger and subsidiary ledger of each subject is consistent and abnormal.

2. Check between sub-ledgers: Check whether the balances between different sub-ledgers are consistent, such as bank sub-ledgers and cash sub-ledgers, sales sub-ledgers, purchase sub-ledgers, etc. Check between internal statements and external statements: check whether the data of internal financial statements and external financial statements are consistent, such as balance sheet, income statement, etc.

3. Check the original voucher and bookkeeping voucher: trace back to the corresponding original voucher through the bookkeeping voucher, and check whether the contents, amount and date of the two vouchers are consistent.

The characteristics of reconciliation are as follows:

1, comprehensiveness: reconciliation involves a wide range of account books, including general ledger, subsidiary ledger, journal and so on, and involves many accounting subjects, covering almost all economic businesses of the enterprise. Accuracy: Reconciliation requires that the data between account books must be accurate. A slight error may lead to problems in accounting treatment and affect the financial status and operating results of the enterprise.

2. Timeliness: Reconciliation should be timely. Once the data between account books is found to be different, the reasons must be immediately identified and corrected to ensure that the financial data of the enterprise is always accurate and consistent.

3. Normality: Reconciliation must follow certain norms and procedures and cannot be carried out at will. In the process of audit, scientific methods and means should be adopted to ensure the scientific and rigorous audit work.

4. Complexity: Due to the complexity and diversity of enterprise economic business, the reconciliation work is relatively complicated. The data relationship between different account books is inextricably linked, which needs to be carefully sorted out and checked to ensure the accuracy and consistency of the data.

5. Importance: Reconciliation is very important for the financial management of enterprises. By checking the accounts, we can find and correct the mistakes and omissions in accounting treatment in time, ensure the truthfulness, completeness and accuracy of the financial data of the enterprise, and provide reliable basis for the business decision of the enterprise.