请教一个会计问题，关于reconcile detor/creditor

sugarkitty

reconcile debtor/creditor ledger 是要调整哪几项啊

昨天面试官问我，在reconcile debtor和creditor的时候要against那几项？我不懂，请教大家一下。

谢谢大家了

homepage

Ar, ap, cash?

Sarahlovesummer

invoice no, amount with the statement from Debtors/Creditors?

sugarkitty

似乎问的是AP，AR的general ledger 做reconciliation的时候要调节什么东西

laura_lb

AP,AR 有什么general ledger可调的。。是不是问reconcile AP/AR subledger reconcile to GL 要调什么?

diaoni

When Reconciling AP or AR, depends how big ur co is....things that need to be checked against will be different... but basically ..theoretically .. Check AP against Cash Payment Journal, could be also bank statement (the debit side), could be also the transaction journal, the different types of creditors' reports....  

Check  AR against Cash Receipt Journal, and the like.

What we are checking (i.e. reconciling) is the existence/accuracy of corresponding data and the matching of those data in their places (journal/reports).

Bear in mind, we are using computer system to do this now...so terminology would be different from system to system.

We can always search for what we want using numbers, account numbers, creditors, debtors, dates, for the purpose of reconciling.

We can mark off those numbers or things that have appeared in the AP or AR Or we can do it the other way round; so that we can single out odd or problematic numbers or transactions or source of imbalance..

sugarkitty

原帖由 laura_lb 于 2010-11-5 15:33 发表
AP,AR 有什么general ledger可调的。。是不是问reconcile AP/AR subledger reconcile to GL 要调什么?

对对对，我当时不明白这个问题，所以也说不清楚。

diaoni

sometimes i needed to print different reports out and assign a unique number or whatever  for a tranaction and start marking them off ...so single out the source of imbalance..or ... I think big system like SAP, u can ( u have to ) do it on the systme..electronically...by assigning a unique ID for each AP transaction/ cash disbursment for the AP  i think...i think thats what they call coding of invoice or coding of AP or  sth like taht...

diaoni

Creditors and debtors could be listed or contained in the GL as a sum or sometimes you can click (look) into them for their individual contribution to the AP or AR total.... again..that depends on system...   just have to play around with the sys... or follow ur co's procedure of doing things...  i come from small law firm...  so i do it my own way.. they key is to familiarise urself with the sys.then nth can stop u..

lulucai

原帖由 sugarkitty 于 2010-11-6 00:37 发表


对对对，我当时不明白这个问题，所以也说不清楚。

ap ar subledger还可能和Ledger不recon?
不明白
ap不就是对着creditor的statement recon么？ 还要recon啥，月底的ledger和vendor acct肯定是平的阿，ledger是不允许手动输入的吧，一定要从vendor输入阿。。。

diaoni

原帖由 lulucai 于 2010-11-6 00:53 发表


ap ar subledger还可能和Ledger不recon?
不明白
ap不就是对着creditor的statement recon么？ 还要recon啥，月底的ledger和vendor acct肯定是平的阿，ledger是不允许手动输入的吧，一定要从vendor输入阿。。。 ...

of course 有可能la ...but as to how there is diff... im too lazy to figure it out...anyway that's why they are always hiring reconciliation officer ... Apparently so many large co have distinctive AP　ａｎｄ　ＡＲ　ｔｅａｍｓ。。。。　Ｉ’ｖｅ　ｂｅｅｎ　ｗｏｎｄｅｒｉｎｇ　ｗｈｙ　ｔｏｏ。。ｔｈｅ　ｃｏ　ａｒｅ　ｓｏ　ｈｕｇｅ　ａｎｄ　ｔｈｅ　ｓｙｓｔｅｍ　ｍｕｓｔ　ｂｅ　ｓｏｐｈｉｓｔｉｃａｔｅｄ。。。　ｄｕｎ　ｓｅｅ　ｔｈｅｒｅｓ　ａ　ｎｅｅｄ　ｔｏ　ｒｅｃｏｎｃｉｌｅ　ｓｔｕｆｆ。。。ｂｕｔ　ｔｈｅ　ｒｅａｌｉｔｙ　ｉｓ　ｔｈｅｒｅ　ｉｓ。。。

Ｗｉｔｈ　ｓｍａｌｌ　ｓｙｓ　。。。ｉ　ｔｈｉｎｋ　ｗｅ　ｃａｎ　ａｌｗａｙｓ　ｐｌａｙ　ｗｉｔｈ　ｔｈｅ　Ｌｅｄｇｅｒｓ　ａｎｄ　ｏｔｈｅｒｓ。。。　ｄｅｌｅｔｉｎｇ　ｏｒ　ｒｅｖｅｒｓｉｎｇ　ｔｒａｎａｃｔｉｏｎｓ。。。。ｐｕｔｔｉｎｇ　ｉｎ　ｏｆｆｓｅｔｔｉｎｇ　ｊｏｕｒｎａｌｓ　ｗｉｔｈ　ｍｕｌｔｉｐｌｅ　ｅｎｔｒｉｅｓ　ｏｆ　ｌｅｄｇｅｒ　ａｃｃｏｕｎｔｓ。。。

Tigerpie

LZ的问题不是很清楚，debtor/creditor reconciliation， 要看你是用什么系统， 还有企业的性质。
一般应收对账包括：
1）发货未开票的（Delivered not Invoiced)
2）客户对账表（Customer Statements)
3）账龄分析（Aged Balance Reports）
4）外币估值差异（FX Unrealised Gain/Loss）
5）预期利息（Overdue balance interest)
6）内部公司应收（Intercompany receivable)
7）应收科目余额（Debtor control account balances)
8）未达账项（Paid not Recorded)
9）坏账和调整(Bad debt and adjustmenst)
10）对冲账户（Contra accounts)

应付账款也差不多，就是反过来

Auwater

很详细呀

sugarkitty

非常感谢楼上各位的回复。我仔细研究一下，有不懂得还请各位指教啊。