3. ÀºÇà°èÁ¤Á¶Á¤Ç¥(Bank Reconciliation Statement)
: ÀºÇàÀÌ º¸³»¿Â °èÁ¤Ç¥ Àܾװú ±â¾÷ÀÇ ½ÇÁ¦ ÀåºÎÀܾ×À» ºñ±³ÇÏ¿© ¿À·ù¸¦ ¹àÇô³»°í ¼öÁ¤Çϱâ
À§ÇØ.
* ´çÁ¿¹±ÝÀܾ×ÀÇ Á¤È®ÇÑ º¸°í(À繫Á¦Ç¥)
¿¹±Ý°ü¸®(³»ºÎÅëÁ¦)
* ³»ºÎÅëÁ¦(internal control)·Îµµ ¸·À» ¼ö ¾ø´Â ºÎÁ¤ÀÇ ¹æÁö, ½Ç¼ö·Î ÀÎÇÑ ±â¾÷ ¹× ÀºÇàÀÇ
¿À·ù¸¦ ¹àÈú ¼ö ÀÖ´Ù.
* ÇÑ ´Þ¿¡ ÇÑ ¹ø - ¹Ì : °³ÀÎ(°³ÀμöÇ¥ÀÇ ÀϹÝÈ), ±â¾÷.
¿ì¸®³ª¶ó : ±â¾÷, °³ÀÎÀº ¹Ìºñ.
* ¹æ¹ý: ÀºÇà°èÁ¤Á¶Á¤Ç¥ÀÇ Ã¼°è¿Í ³»¿ë
# ÀºÇàÀܾ×(Balance per bank statement)
°¡»ê(2Ç׸ñ):
# ÀåºÎ¿¡´Â ±â·ÏµÇ¾úÀ¸³ª ÀºÇà¿¡´Â ¾ÆÁ÷ ¹ÌÀÔ±ÝµÈ °Í.(ÀºÇà¹Ì±âÀÔ¿¹±Ý)
(The account is recorded in the books not yet credited on bank account)
* ¸¶°¨ÈÄ ÀÔ±Ý(Deposit in transit).
* »óȯÀÏÀÚ°¡ µµ·¡ÇÑ ¿¹±ÝÁõ¼ÀÇ ÀÔ±Ý(Proceed from mature CD).
* ºÎµµ¼öÇ¥ÀÇ ÀçÀÔ±Ý(Redeposit of NSF check).
* ¹ÌÀÔ±ÝÇö±Ý(Undeposited receipts cash in hand).
# ¿¹±ÝÀܾ×Áõ¸í¼Àܾ×À» °ú¼ÒÇÏ°Ô ÇÏ´Â ÀºÇà ¿À·ù(Bank errors that under¡¦(»ý·«)
|