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  2. What is a bank reconciliation statement? - AOL

    www.aol.com/finance/bank-reconciliation...

    Bank reconciliation example Regularly creating a bank reconciliation statement allows you to find errors by comparing your company ledger with your bank statement. Then, you can correct your ...

  3. Bank reconciliation - Wikipedia

    en.wikipedia.org/wiki/Bank_reconciliation

    A bank reconciliation statement is a statement prepared by the entity as part of the reconciliation process' which sets out the entries which have caused the difference between the two balances. It would, for example, list outstanding cheques (ie., issued cheques that have still not been presented at the bank for payment).

  4. Reconciliation (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reconciliation_(Accounting)

    In accounting, reconciliation is the process of ensuring that two sets of records (usually the balances of two accounts) are in agreement. It is a general practice for businesses to create their balance sheet at the end of the financial year as it denotes the state of finances for that period.

  5. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  6. Bank statement - Wikipedia

    en.wikipedia.org/wiki/Bank_statement

    Example of a checking account statement for a fictional bank. A bank statement is an official summary of financial transactions occurring within a given period for each bank account held by a person or business with a financial institution. Such statements are prepared by the financial institution, are numbered and indicate the period covered ...

  7. BAI (file format) - Wikipedia

    en.wikipedia.org/wiki/BAI_(file_format)

    The BAI format was developed and previously maintained by the Bank Administration Institute (BAI). [1] One common application of the BAI format is for use by banks to transmit returned item data to customers (for example, checks which have been marked insufficient funds (NSF)).

  8. Imprest system - Wikipedia

    en.wikipedia.org/wiki/Imprest_system

    The imprest system is a form of financial accounting.The most common is petty cash. [1] The basic characteristic of an imprest system is that a fixed amount is reserved, which after a certain period or when circumstances require, because money was spent, will be replenished.

  9. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    A more specific definition in common use is an account with a balance that is the opposite of the normal balance (Dr/Cr) for that section of the general ledger. [34] An example is an office coffee fund: Expense "Coffee" (Dr) may be immediately followed by "Coffee – employee contributions" (Cr). [35]

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