MindMap Gallery Accounting monetary funds mind map
This is a mind map about accounting monetary funds, which summarizes bank deposits, Other monetary funds and other contents.
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This is a mind map about bacteria, and its main contents include: overview, morphology, types, structure, reproduction, distribution, application, and expansion. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about plant asexual reproduction, and its main contents include: concept, spore reproduction, vegetative reproduction, tissue culture, and buds. The summary is comprehensive and meticulous, suitable as review materials.
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Money funds
Bank savings
meaning
Monetary funds deposited by enterprises in banks or other financial institutions can be used for deposits, withdrawals, and settlement of various income and expenditure transfer businesses.
Bank deposit account opening management
Basic deposit account
general deposit account
Dedicated deposit account
temporary deposit account
Bank settlement method
Comparison of bank settlement methods
Accounting treatment
account settings
Set up a "Bank Deposit" account
Set up a bank deposit journal for sequential recording
Detailed accounting can be performed by currency
Detailed calculations can also be carried out according to the name of the opening bank or account type.
payment
Collection
Debit: bank deposit Loan: XXX, etc.
Payment
Borrow: XXX, etc. Loan: bank deposit
inventory
Calculation error
Accounting errors and omissions
Unaccounted items: The company and the bank obtain the vouchers at different times, resulting in a situation where one party has entered the account and the other party has not yet entered the account.
The enterprise has received the payment and the bank has not received the payment yet.
The enterprise has paid and entered the account, but the bank has not paid the amount yet.
The bank has received the payment and the company has not received the payment yet.
The bank has paid and entered the account, but the enterprise has not yet paid and entered the account.
Other monetary fund
Meaning: refers to various monetary funds of the enterprise except cash on hand and bank deposits
scope
Deposits from other places
bank draft deposit
Cashier's Check Deposit
Credit Card Deposit
L/C margin
Deposit investment funds
Accounting treatment
account settings
Set up an "Other Currency Funds" account
Debit registration increases and credit registration decreases
The ending balance is on the debit side, reflecting the actual number of other monetary funds.
Set up detailed accounts according to other currency fund types
Deposits from other places (temporary purchase accounts opened by enterprises in other places, only payments are made but not received, and the account is cleared after payment is made)
Bank draft deposit (when an enterprise handles a bank draft, it needs to deposit the money with the bank where the account is opened. For overdue bank drafts that have not been settled, they should be transferred back in time according to regulations)
Bank cashier's check deposits (cashier's check deposits are settled in full, and the difference in the pre-settlement amount of cashier's check deposits is generally settled by check or other methods)
Credit Card Deposit
L/C margin deposit
Deposit investment funds
Monetary Fund Statement Presentation