咩嘢係bank reconciliation? 在accounting 中用來做什麼的呢?

What is a Bank Reconciliation?
One of the most efficient and most commonly used tools for checking the accuracy of the bookkeeping system is a check known as the "Bank Reconciliation'. This check is usually carried out once a month, at the end of the month.
Illistration:
Let us assume for the purpose of this example that your name is ABC that you are at the end of June xx. Your accounts show that the current account at HS Bank has a debit balance of $ 1,000 (as was explained, it is possible to relate to a current account as a personal account. In other words on June 30, xx, the bank owes you $ 1,000). Logically, on June 30, xx, the HS Bank accounts should show that you, ABC, have a credit with the bank of $ 1,000. If the balance in the Bank's accounts (as may be seen easily from the bank statement that is received each month by every business) is identical, this proves that your bookkeeping is incredibly efficient, all communications with the bank, which is usually a main component in the activities of the business, were recorded correctly.
In reality, the situation is a little different. Almost always, balance at the end of the month can not be reconciled because, in the main, as a result of data that appear in only one of the systems (our bookkeeping, the bank's accounts) but not in both of them at once. The aim of the Bank Reconciliation is to attempt to locate the reasons for the discrepancies because of which the two balances are not reconciled. It is clear that after "neutralizing" the reasons for the irregularities that are the cause of the lack of reconciliation, the balances in both places must be identical.

THE FUNCTION and IMPORTANCE OF THE BANK RECONCILIATION
If the practice in your business is to reconcile the bank statement each month, your situation is relatively good. It is reasonable to assume that your bookkeeping is good. If, on the other hand, the last Bank Reconciliation is done in your business, let us assume, retrospectively for the last six months, you almost certainly have a problem. There is a reasonable chance that your Current Account in the bookkeeping system (as well as the rest of the system) is not up to date.

bank reconciliation = bank rec. 用嚟rec. bank statement 同你自己盤帳.
例如:
bank statement show :

abc 10
def 10
ghi 10
total 30

但你個record :

abc 20
def 10
ghi 10
total 40

咁出現different, 你就要check 下邊個有問題啦!!