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所在平台: Udemy |
课程主页: https://www.udemy.com/course/excel-accounting-5bank-reconciliations-month-1-2/
课程评论：没有评论
课程名称：Excel会计5-银行对账-第1与第2月 概述：本课程将重点介绍在会计系统中输入两个月财务数据后，如何使用Excel创建银行对账。对于过程中的大多数新步骤，您将可以下载包含至少两个选项卡的Excel工作簿，一个选项卡提供答案和已完成的新步骤，另一个选项卡从上次演示结束的地方开始。我们将为第一个和第二个月创建银行对账。银行对账过程是会计系统内部控制中最重要的程序之一，但通常被误解且教学不当。许多人认为银行对账的目的是核对现金的期末余额，虽然这确实是其中的一部分，但我们还在验证所有涉及现金的交易，包括现金的增加和减少。由于现金是企业的生命线，每笔交易至少会影响两个账户，因此验证现金交易也为整个会计系统提供了重要的内部控制，包括收入周期、费用周期和员工周期。许多教科书中的问题在没有提供银行对账单的情况下讲解银行对账过程，这可能会造成困惑。我们将提供一个示例银行对账单，供我们进行银行对账过程时使用。在构建我们的银行对账时，我们还将讨论会计软件（如QuickBooks）如何布局银行对账过程，并讨论在录入第一个银行对账时常遇到的一些问题。
This course will focus on creating bank reconciliations after two months of financial data was entered into an accounting system using Excel.For most new steps in the process, you will have access to a downloadable Excel Workbook containing at least two tabs, one with the answer, the new steps completed, the other starting where the prior presentation left off.We will create a bank reconciliation for the first and second months.The bank reconciliation process is one of the most important internal controls over the accounting system and also one of the most misunderstood and poorly taught procedures.Most people think a bank reconciliation's purpose is to double-check the ending balance of cash, and it is, in part. However, we are also verifying all the transactions that have involved cash, both increases, and decreases.Because cash is the lifeblood of the business and because every transaction will impact at least two accounts, due to the double entry accounting system, verifying cash transactions also provides a huge internal control over the rest of the accounting system, including the revenue cycle, the expenses cycle, and the employee cycle.Most textbook problems will teach the bank reconciliation process without providing a bank statement, which can be confusing. We will give an example bank statement we will use to perform our bank reconciliation process.As we construct our bank reconciliation, we will discuss how accounting software, like QuickBooks, lays out the bank reconciliation process.We will also discuss some of the problems often faced when entering the first bank reconciliation.
