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所在平台: Udemy |
课程主页: https://www.udemy.com/course/bank-reconciliation-statement-brs/
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Coursera 课程“银行对账单 (BRS)” 旨在教授会计学中银行对账单的重要性。 在本课程中，您将了解公司业务中涉及银行交易的常见情况，例如向供应商付款、支付工资和支付租金。这些交易都会在公司的现金账簿（银行往来栏）和银行对账单（也称为银行流水单）中记录。 理想情况下，截至特定日期的公司账簿余额应与银行对账单余额一致。 然而，这两个记录之间的余额通常存在差异。 课程将重点介绍造成这些差异的常见原因，包括： * **未兑现支票：** 公司已付款但收款人尚未在银行存入的支票。 * **银行费用：** 银行收取的费用，而公司尚未在其账簿中记录。 * **利息收入：** 银行支付给公司的存款利息，公司尚未在其账簿中记录。 * **错误：** 公司或银行在记录交易时可能犯的错误。 通过简单的数学和循序渐进的讲解，本系列视频将指导您如何根据以下四种场景编制银行对账单： 1. **以现金账簿银行往来栏余额为基础。** 2. **以银行对账单余额为基础。** 3. **以现金账簿银行往来栏透支余额为基础。** 4. **以银行对账本当透支余额为基础。** 完成本课程后，您将能够熟练地识别银行对账单差异的原因，并有效编制银行对账单，确保公司账簿与银行记录相符。
Bank Reconciliation Statement is very important when one studies accountancy.Company incurs many transactions during any particular period which involves bank. For example company makes payment to supplier through bank, Company makes payment of salary to employees through bank, company makes rent payment through bank etc. It records these transactions in its own books usually recorded in Cash book under Bank Column. Similar transactions also get reflected in Bank Pass Book (also called as Bank Statement) of the company. Hence balance as per Company's own books and Company's Bank Pass Book should ideally be same. But this is not the case always and end balances as on particular date under both the books varies and hence bank reconciliation statement is prepared to reconcile these differences.Below are the main reasons for differences between 2 books i.e. company's own books and Company's Bank Pass Book.1. Company made payment to supplier through bank may be by cheque and thus records it in its own book but supplier have not deposited the same in the bank and it is thus not getting reflected in Company's Bank Pass Book and hence difference arises.2. Company made payment of salary to employees through bank may be by cheque and thus records it in its own book but employee have not deposited the same in the bank and it is thus not getting reflected in Company's Bank Pass Book and hence difference arises.3. Bank Levies some charges and hence same is reflected in Company's Bank Pass book but as a company we are not aware of this charges and hence same is not reflected in our own book and hence difference arises.4. Bank gives interest on deposits and hence same is reflected in bank pass book of company but as a company we are not aware of these income and same is not reflected in company's own book and hence difference arises.5. Sometimes mistake is made by either party and hence difference between two books arises.With the help of simple mathematics we will learn through this video series how to prepare bank reconciliation statement basically under below 4 scenarios:1. When balance as per Bank Column of Cash Book is Given.2. When balance as per Bank Pass Book is Given.3. When negative balance (overdraft) as per Bank Column of Cash Book is Given.4. When negative balance (overdraft) as per Bank Pass Book is Given.
