Banking state of bringing together

The purpose of the banking state of bringing together is to check the agreement of the two accounts (account banks and abstract of accounts) and to determine the same balance. It is about a control, carried out by the accountant with an aim of bringing the bank accounts to nearest to reality.

The differences can come:

of the lapses of memory of recordings,
of the agios, bank charges, that we discover on the abstract of accounts,
of the errors in our countable recordings,
of the shifts of certain operations which we know initially and which the bank records after, or conversely.

Required documents with the realization of the state of bringing together

an extract of taking into account by the bank (called the bank statement)
the account banks (extracted the Grand countable book 512000 for example)
the last state of banking bringing together.

It is then necessary to carry out the pointing of the documents

Pointing of the documents

1) The first work consists in comparing the abstract of accounts and the state of banking bringing together of the previous month. The naps being reproduced on the banking state of bringing together of the previous month must be found on the extract of taking into account by the bank the month in progress. The " are needed; pointer" or " lettrer" on the two documents. The remaining sums will be to defer on the state of bringing together of the month in progress.

2) The second work consists in comparing the bank statement and the account banks. Any sum carried to the flow of account 512 must be found with the credit of the bank statement held by the bank. Any sum carried to the credit of account 512 must appear with the flow of the bank statement. Lettering between the two documents, statement and newspaper, makes it possible to note what was not recorded yet on our premises or at the bank, but also to reveal certain errors of recording.

When the pointing is carried out it is necessary to proceed at the banking state of bringing together.

The realization of the state of bringing together

It is advisable to carry out a table and to register all the unmatched elements there (found in the preceding stage).

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