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所在平台: Udemy |
课程主页: https://www.udemy.com/course/learn-in-simple-steps-to-prepare-bank-reco-statement/
课程评论：没有评论
课程名称：循序渐进学习编制银行存款余额调节表 课程概述： 本课程旨在帮助学员全面理解银行存款余额调节表（BRS）的编制过程。学员将学习到BRS的编制者、时间、目的，以及导致现金/银行日记账与银行对账单余额不一致的常见原因。课程将详细介绍各种类型的现金日记账和银行对账单格式，并阐述编制BRS的三个核心规则。此外，课程还将教授不同的BRS编制方法，包括调整现金日记账，以及实用的BRS编制技巧和处理各类问题的策略。 通过本课程，学员将能够： * 识别导致账簿差额的各类项目及其原因。 * 理解哪种账簿余额是正确的，记录调整分录应在哪本账簿中进行，以及以哪本账簿余额作为起始余额。 * 明确BRS最终应以哪本账簿的余额收尾。 * 掌握现金日记账和银行对账单的格式差异，以及各自借方和贷方应记录的内容。 * 学会编制调整现金日记账，并能区分哪些条目需要调整，哪些不需要。
The prospect will be learning about Who , When & Why of preparing BRS, Reasons for differences in the balance of Cash/ Bank book & Bank Pass book, Various types of Cash books, Formats of Cash book & Bank Pass book, 3 Rules of Preparing BRS, Formats of Cashbook & Bank books, Methods of preparing BRS, Adjusted Cash book, Smart and Easy Tricks to prepare BRS., Various types of problems.It helps the students to identify various items which are subject matter of differences and reasons attributable to differences in both the set of books of accounts. It helps to understand the Rule of Balance of which book is to be considered as CORRECT, Which book the entries are to be passed, and Which Book balance should be considered as a Starting balance. It also teaches as to with which book balance the BRS will be closed. The formats of Cash book helps students to understand as to what will be recorded on Debit side and what type of entries on Credit side. How is the format of Bank pass book different from Cash book. It further helps to understand as to what entries are to be considered while preparing Adjusted Cash book and which are not to be considered while preparing Adjusted Cash book
