31-t银行往来调节表.pptVIP

Bank Reconciliation Statement銀行往來調節表 Reference: Chapter 17 (p. 176) 參考書目：第17章 (p.191) A Reasons for the Preparation of Bank Reconciliation Statement 編制銀行往來調節表的原因 Explain the reasons for the differences between the balances of Cash Book and Bank Statement The reasons include: Bookkeeper’s or bank’s mistakes The time-lag of the entries recorded 說明現金簿和銀行月結單的餘額不同的原因。 原因包括： 銀行或簿記員的錯誤 入帳時間的差距。 Example of Bank Statement銀行月結單的例子 C Causes for Differences in Balances  between Cash Book and Bank Statement 使餘額不相同的項目 Recorded in Cash Book, but not recorded in Bank Statement ： Unpresented Cheque