會計 bank reconciliation statement

你所指既 bank reconciliation 係由cash book既balance去對返bank statement既balance.

係cash book入面, cash book既balance以經包括左unpresented cheque既支出; 而bank statement入面, unpresented cheque既支出尚未兌現, 所以未扣錢, 換言之, cash book既balance就會少過bank statement個balance, 而少左既數就係未兌現既支票支出, 所以係bank reconciliation入面, cash book既balance要加返unpresented cheque 既數, 令佢夾返個bank statement.

而uncredited cheque, 係cash book入面已經入左數, 即包括左係cash book既balance入面; 但係bank statement未見到有該項存款, 換言cash book就會多左哩筆錢, 所以就減返佢出黎令佢夾返個bank statement.

Corrected balance as per cash book係指對過cash book同bank statement之後發覺有差別, 於是乎搵哂d原因出黎, 將漏入左或入錯左既數改返cash book, 所以就叫做corrected balance as per cash book, 當然差額來自unpresented cheque同uncredited cheque唔算係錯, 所以唔須要改cash book啦.

如果有Corrected balance as per bank statement既話, 即係個bank statement有野錯, 要個bank改返, 而改返之後既balance就叫做Corrected balance as per bank statement, 不過哩種情況極為罕見, 但唔係絶對冇, 小弟就遇過4次, 叫個bank去改返岩個balance同埋statement.

換言之Corrected balance as per cash book 同Corrected balance as per bank statement 既分別係: 前者係cash book有錯要改cash book; 後者係個bank statement錯要個bank改bank statement.

Unpresented Cheque

Unpresented cheque係你比錢的支票, 但未拎去銀行入票. 正因為此, 你係bank a/c入面已經cr bank, 但銀行月結單withdrawal部分未有顯示該筆payment. 因為公司做了credit entry令balance少了, 但bank沒有, 所以bank a/c的balance會比bank statement裡的少, 所以就要add: unpresented cheque.
uncredited item就是你已經存錢入銀行, 所以你會dr bank, 但月結單未有顯示該筆存入金額. 因為你有將交易入落bank acount, 而銀行該用無呢個紀錄, 令你bank a/c個balance比bank statement多, 所以要less: uncredited item.
Corrected balance as per cash book係你做晒所有bank statement有但bank a/c無既transaction後既balance. Corrected balance as per bank statement無乜可能會出現, bank rec.裡面係寫balance as per bank statement, 呢個係bank statement月尾個balance. 兩者會有分別, 主要原因是unpresented cheque, uncredited item, bank error, direct debit, stale cheque, standing order, dishonoured cheque...