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  IMPARA L'INGLESE CON BABYLON!
Come servizio al nostro pubblico, riportiamo qui a sinistra il box di traduzione di Babylon. Se c'θ una parola inglese che non capisci, digitala nella casella Traduci... , clicca su GO e subito si aprirΰ una finestra con la traduzione italiana. Per una maggiore comoditΰ e completezza, puoi scaricare qui gratuitamente per un mese Babylon Pro, lo strumento in assoluto piω utile per chi vuole imparare l'inglese. Da oggi anche con il traduttore di frasi inglesi incorporato!
 
 
 


CONTENTS

  1. Accelerated depreciation
  2. Account
  3. Accountancy
  4. Accountant
  5. Accounting cycle
  6. Accounting equation
  7. Accounting methods
  8. Accounting reform
  9. Accounting software
  10. Accounts payable
  11. Accounts receivable
  12. Accrual
  13. Adjusted basis
  14. Adjusting entries
  15. Advertising
  16. Amortization
  17. Amortization schedule
  18. Annual report
  19. Appreciation
  20. Asset
  21. Assets turnover
  22. Audit
  23. Auditor's report
  24. Bad debt
  25. Balance
  26. Balance Sheet
  27. Banking
  28. Bank reconciliation
  29. Bankruptcy
  30. Big 4 accountancy firm
  31. Bond
  32. Bookkeeping
  33. Book value
  34. British qualified accountants
  35. Business
  36. Business process overhead
  37. Capital asset
  38. Capital goods
  39. Capital structure
  40. Cash
  41. Cash flow
  42. Cash flow statement
  43. Certified Management Accountant
  44. Certified Public Accountant
  45. Chartered Accountant
  46. Chartered Cost Accountant
  47. Chart of accounts
  48. Common stock
  49. Comprehensive income
  50. Consolidation
  51. Construction in Progress
  52. Corporation
  53. Cost
  54. Cost accounting
  55. Cost of goods sold
  56. Creative accounting
  57. Credit
  58. Creditor
  59. Creditworthiness
  60. Current assets
  61. Current liabilities
  62. Debentures
  63. Debits and Credits
  64. Debt
  65. Debtor
  66. Default
  67. Deferral
  68. Deferred tax
  69. Deficit
  70. Deloitte Touche Tohmatsu
  71. Depreciation
  72. Direct tax
  73. Dividend
  74. Double-entry bookkeeping system
  75. Earnings before interest and taxes
  76. Earnings Before Interest, Taxes and Depreciation
  77. Earnings before Interest, Taxes, Depreciation and Amortization
  78. Engagement Letter
  79. Equity
  80. Ernst a& Young
  81. Expense
  82. Fair market value
  83. FIFO and LIFO accounting
  84. Finance
  85. Financial accounting
  86. Financial audit
  87. Financial statements
  88. Financial transaction
  89. Fiscal year
  90. Fixed assets
  91. Fixed assets management
  92. Fixed Assets Register
  93. Forensic accounting
  94. Freight expense
  95. Fund Accounting
  96. Furniture
  97. General journal
  98. General ledger
  99. Generally Accepted Accounting Principles
  100. Going concern
  101. Goodwill
  102. Governmental accounting
  103. Gross income
  104. Gross margin
  105. Gross profit
  106. Gross sales
  107. Historical cost
  108. Hollywood accounting
  109. Imprest system
  110. Income
  111. Income tax
  112. Indirect tax
  113. Insurance
  114. Intangible asset
  115. Interest
  116. Internal Revenue Code
  117. International Accounting Standards
  118. Inventory
  119. Investment
  120. Invoice
  121. Itemized deduction
  122. KPMG
  123. Ledger
  124. Lender
  125. Leveraged buyout
  126. Liability
  127. Licence
  128. Lien
  129. Liquid asset
  130. Long-term assets
  131. Long-term liabilities
  132. Management accounting
  133. Matching principle
  134. Mortgage
  135. Net Income
  136. Net profit
  137. Notes to the Financial Statements
  138. Office equipment
  139. Operating cash flow
  140. Operating expense
  141. Operating expenses
  142. Ownership equity
  143. Patent
  144. Payroll
  145. Pay stub
  146. Petty cash
  147. Preferred stock
  148. PricewaterhouseCoopers
  149. Profit
  150. Profit and loss account
  151. Pro forma
  152. Purchase ledger
  153. Reserve
  154. Retained earnings
  155. Revaluation of fixed assets
  156. Revenue
  157. Revenue recognition
  158. Royalties
  159. Salary
  160. Sales ledger
  161. Sales tax
  162. Salvage value
  163. Shareholder
  164. Shareholder's equity
  165. Single-entry accounting system
  166. Spreadsheet
  167. Stakeholder
  168. Standard accounting practice
  169. Statement of retained earnings
  170. Stock
  171. Stockholders' deficit
  172. Stock option
  173. Stock split
  174. Sunk cost
  175. Suspense account
  176. Tax bracket
  177. Taxes
  178. Tax expense
  179. Throughput accounting
  180. Trade credit
  181. Treasury stock
  182. Trial balance
  183. UK generally accepted accounting principles
  184. United States
  185. Value added tax
  186. Value Based Accounting Standards and Principles
  187. Write-off
 



ACCOUNTING
This article is from:
http://en.wikipedia.org/wiki/Bank_reconciliation

All text is available under the terms of the GNU Free Documentation License: http://en.wikipedia.org/wiki/Wikipedia:Text_of_the_GNU_Free_Documentation_License

Bank reconciliation

From Wikipedia, the free encyclopedia

 

Bank reconciliation is the process of matching and comparing figures from accounting records against those presented on a bank statement. Less any items which have no relation to the bank statement, the balance of the accounting ledger should reconcile (match) to the balance of the bank statement.

It allows individuals to compare their personal bank account records to the bank's records of the individual's account balance in order to uncover any possible discrepancies.

History

When ledgers were written manually in large books, regular checks were important to ensure they remained in balance. It was important to have a reliable source against which to check the accounts ledger.

The statement of account from a bank would have been hand written by a clerk and checked carefully by the bank manager. The statement can be taken as a reliable source, as banks' primary business is to ensure their ledgers correctly tracked the flow of funds. Hence the bank balance at the end of a given period could be obtained from bank and matched to a bank ledger kept by a company's accountant.

The character Bob Cratchit, a clerk in the novel A Christmas Carol by Charles Dickens, famously spent his Christmas eve completing the final 'bank reconciliation' for his employer, Ebenezer Scrooge. Only when reconciliation was complete could he go home for Christmas dinner with his family.

External links

Further guide:

  • Bank Reconciliation Explanation of the bank reconciliation process.


 

Accountancy
Basic Accounting
Bookkeeping | Auditing | Cost of goods sold | Public accountancy | Internal accountancy | External accountancy | Accountant | Financial audit | Balance Sheet | Income Statement | Cash flow statement | Financial accountancy | Management accounting | Cost accounting | Certified Public Accountant | General Ledger | Bank reconciliation | Trial balance | Debits and Credits
Other
Invoice | double-entry book-keeping | Standard accounting practices | Cash basis and accrual basis | Fund Accounting | GAAP | Forensic accounting | Tax Accounting | Accounting education | Accountancy qualifications and regulation | Sarbanes-Oxley Act | Big Four auditors | FIFO and LIFO accounting | Environmental accounting
 
Retrieved from "http://en.wikipedia.org/wiki/Bank_reconciliation"
 

 

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