銀行存款余額調(diào)節(jié)表的編制 課件

1、銀行存款余額調(diào)節(jié)表的編制廣州市貿(mào)易職業(yè)高級中學(xué) 鄭靜嫦知 識 回 顧1.銀行存款日記賬由（ ）登記。財務(wù)負責(zé)人經(jīng)辦人員總賬會計出納人員ABCDD知 識 回 顧2.銀行存款余額調(diào)節(jié)表是由（ ）編制的。單位負責(zé)人 出納人員會計主管 會計人員ABCDD知 識 回 顧3.月末，應(yīng)該根據(jù)“銀行存款余額調(diào)節(jié)表”做賬務(wù)處理，以達到賬實相符。AB知 識 回 顧4.銀行存款余額調(diào)節(jié)表屬于會計檔案。AB業(yè)務(wù)1對銀行存款日記賬與銀行對賬單記錄進行逐筆核對；如發(fā)現(xiàn)錯漏，完成錯賬更正；編制銀行存款余額調(diào)節(jié)表。 123 根據(jù)廣州市陽光有限公司2012年1月銀行存款日記賬與銀行對賬單在1月20日以后的記錄，完成以下要求（假

2、定雙方在20日以前的記錄均正確，而20日之后銀行對賬單的記錄無誤）：銀行存款日記賬2012年憑證號數(shù)摘 要對方科目借 方貸 方余 額月日十萬千百十元角分十萬千百十元角分十萬千百十元角分 120銀付3支票#241支付購料款原材料68000020370000121銀收5收到銷貨款支票#860主營業(yè)務(wù)收入65000021020000123銀付4支票#052預(yù)借差旅費庫存現(xiàn)金50000020520000126銀付5支票#242支付辦公費管理費用100000019520000131銀收6收到銷貨款支票#098應(yīng)收賬款33000019850000合 計附件 張明細科目一級科目金 額借 方 科 目 摘 要付

3、 款 憑 證貸方科目：會計主管： 記賬： 出納： 審核： 制證： 2012 1 31銀付 6年 月 日字第 號銀行存款補充1月23日銀付3原材料 1 8 0 0 0 0 張達萬千百十元角分記 賬 1 8 0 0 0 0 張達李健銀行存款日記賬2012年憑證號數(shù)摘 要對方科目借 方貸 方余 額月日十萬千百十元角分十萬千百十元角分十萬千百十元角分： 120銀付3支票#241支付購料款原材料68000020870000121銀收5收到銷貨款支票#860主營業(yè)務(wù)收入65000021520000123銀付4支票#052預(yù)借差旅費庫存現(xiàn)金50000021020000126銀付5支票#242支付辦公費管理費

4、用100000019520000131銀收6收到銷貨款支票#098應(yīng)收賬款33000019850000131銀付6補充1月20日銀付3原材料18000019670000銀行存款日記賬2012年憑證號數(shù)摘 要對方科目借 方貸 方余 額月日十萬千百十元角分十萬千百十元角分十萬千百十元角分： 120銀付3支票241支付購料款原材料68000020370000121銀收5收到銷貨款支票860主營業(yè)務(wù)收入65000021020000123銀付4支票#052預(yù)借差旅費庫存現(xiàn)金50000020520000126銀付5支票#242支付辦公費管理費用100000019520000131銀收6收到銷貨款支票#09

5、8應(yīng)收賬款33000019850000131銀付6補記1月20日銀付3原材料18000019670000 項 目 金 額 項 目 金額企業(yè)銀行存款日記賬余額銀行對賬單余額加：銀行已收企業(yè)未收加：企業(yè)已收銀行未收減：銀行已付企業(yè)未付減：企業(yè)已付銀行未付調(diào)整后余額調(diào)整后余額銀行存款余額調(diào)節(jié)表 編制單位：廣州市陽光有限公司 2012 年 1 月 31 日制表：196700.00借方貸方余額：8,600.00 201,900.00 6,500.00208,400.00 200,000.00 408,400.00 300.00 408,100.00 110,111.00111,500.00408,100

6、.00408100.00 項 目 金 額 項 目 金額企業(yè)銀行存款日記賬余額196 700.00銀行對賬單余額408100.00加：銀行已收企業(yè)未收200 000.00加：企業(yè)已收銀行未收3300.00減：銀行已付企業(yè)未付300.00減：企業(yè)已付銀行未付15000.00調(diào)整后余額396 400.00調(diào)整后余額396 400.00編制單位：廣州市陽光有限公司 2012 年 1 月 31 日改為： 20日之后銀行存款日記賬的記錄無誤企業(yè)銀行存款日記賬余額=銀行對賬單余額=制表：本題解題最關(guān)鍵的一句話：20日后銀行對賬單的記錄無誤銀行存款余額調(diào)節(jié)表張達業(yè)務(wù)2對銀行存款日記賬與銀行對賬單記錄進行逐筆核

7、對；編制銀行存款余額調(diào)節(jié)表；完成銀行存款日記賬的結(jié)賬工作。 123 根據(jù)廣州市陽光有限公司2012年1月下旬及2月銀行存款日記賬及2月份的銀行對賬單資料，完成以下要求： 銀行存款日記賬2012年憑證號數(shù)摘 要對方科目借 方貸 方余 額月日十萬千百十元角分十萬千百十元角分十萬千百十元角分： 123銀付4支票#052預(yù)借差旅費庫存現(xiàn)金50000020520000126銀付5支票#242支付辦公費管理費用100000019520000131銀收6收到銷貨款支票#098應(yīng)收賬款33000019850000131銀付6補記1月20日銀付3原材料18000019670000本月合計106500001131

8、110019670000？銀行未達企業(yè)未達銀行存款日記賬2012年憑證號數(shù)摘 要對方科目借 方貸 方余 額月日十萬千百十元角分十萬千百十元角分十萬千百十元角分131銀收6收到銷貨款支票#098應(yīng)收賬款33000019850000131銀付6補記1月20日銀付3原材料18000019670000本月合計10650000113111001967000021銀收1貸款到賬短期借款200000003967000021銀付1銀行手續(xù)費財務(wù)費用300003964000023銀收2收到支票#098退票應(yīng)收賬款3300003931000028銀付2以支票#243支付材料款原材料5850003872500021

9、5銀收3收到銷貨款支票#637主營業(yè)務(wù)收入200000040725000218現(xiàn)付1以支票#2316支取現(xiàn)金庫存現(xiàn)金8000040645000221銀付3以支票#244支付水費應(yīng)付賬款1500040630000226銀付4支票#245支付保險費管理費用10000040530000228銀收4收到銷貨款支票#992主營業(yè)務(wù)收入175500042285000本月合計23755000604500042285000 項 目 金 額 項 目 金額企業(yè)銀行存款日記賬余額 422 850.00銀行對賬單余額405853.65加：銀行已收企業(yè)未收121.85加：企業(yè)已收銀行未收17550.00減：銀行已付企業(yè)

10、未付 568.20減：企業(yè)已付銀行未付1000.00調(diào)整后余額 422 403.65調(diào)整后余額422 403.65銀行存款余額調(diào)節(jié)表 編制單位：廣州市陽光有限公司 2012 年 2 月 29 日制表：張達銀行存款日記賬2012年憑證號數(shù)摘 要對方科目借 方貸 方余 額月日十萬千百十元角分十萬千百十元角分十萬千百十元角分131銀收6收到銷貨款支票#098應(yīng)收賬款33000019850000131銀付6補記1月20日銀付3原材料18000019670000本月合計10650000113111001967000021銀收1貸款到賬短期借款200000003967000021銀付1銀行手續(xù)費財務(wù)費用3

11、00003964000023銀收2收到支票#098退票應(yīng)收賬款3000003931000028銀付2以支票#243支付材料款原材料58500038725000215銀收3收到銷貨款支票#637主營業(yè)務(wù)收入200000040725000218現(xiàn)付1以支票#2316支取現(xiàn)金庫存現(xiàn)金8000040645000221銀付3以支票#244支付水費應(yīng)付賬款1500040630000226銀付4支票#245支付保險費管理費用10000040530000228銀收4收到銷貨款支票#992主營業(yè)務(wù)收入175500042285000本月合計23755000604500042285000我們來總結(jié)：總結(jié)2. 關(guān)注前

12、后兩個月經(jīng)濟業(yè)務(wù)的銜接。1.認真分析企業(yè)銀行日記賬和銀行對賬單的數(shù)據(jù)； 知 識 拓 展3 2 編制完畢的銀行存款余額調(diào)節(jié)表的去向？企業(yè)與銀行采用“銀企直連”是如何進行銀行存款余額調(diào)節(jié)表編制？什么叫“銀企直連”？1 謝 謝！Click to edit title styleText in hereText in here Contents ContentsThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc.ThemeGallery is a Design Digital Co

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