An analysis that explains any differences between the checking account balance according to the depositor’s records and the balance reported on the bank statement is a(n) . ( )
A: bank reconciliation
B: analysis of debits and credits
C: trial reconciliation
D: internal audit
E: bank audit
A: bank reconciliation
B: analysis of debits and credits
C: trial reconciliation
D: internal audit
E: bank audit
举一反三
- When preparing a bank reconciliation, which of the following items should be added to the book balance?
- An account balance is the difference between the debits and credits for an account including any beginning balance.
- If a company deposits all its receipts in the bank and pays all its bills by check, then the monthly bank statement balance will always agree with the company's record of its checking account balance.
- In a bank reconciliation, a bank collection of a note receivable is:
- Translate the following special term into English.“银行对帐单” A: income statement B: intangible asset C: allowance for (bad debt) doubtful account D: bank reconciliation