Kế toán, kiểm toán - Chapter 3: Overview

Computer Accounting withQuickBooks 2015Chapter 3Donna KayChapter 3 OverviewCheck RegisterRecord DepositsWrite ChecksReconcile Bank StatementsHome PageBankingQuickBooks Check Register ShowsChecking BalanceDepositsPayments (Checks)Record DepositsCustomer Payments are entered using Receive Payments (Customer section of Home page) Undeposited funds are customer payments received but not deposited yetNonsales receiptscan be entered using Record Deposits windowRecord DepositsSelect Record DepositsSelect OKRecord DepositsSelect Checking accountSelect DateSelect Received FromIf needed, select QuickAddSelect OtherSelect OKSelect From AccountEnter MemoEnter Check NoEnter Payment MethodEnter AmountRecord DepositsSelect PrintSelect Deposit SummarySelect Save & CloseWRITE CHECKSCan be used to pay:Expenses, such as rent, utilities, and insuranceNon-inventory items, such as office suppliesServices, such asaccounting orlegal servicesPay BillsOne–Step ApproachWrite ChecksWRITE CHECKSShould NOT be used to pay:Paychecks to employees for wages and salariesPayroll taxes and liabilitiesSales taxesBills already entered using Enter Bills window (Vendor section of theHome page)Write ChecksSelect Write ChecksWrite ChecksSelect Bank AccountSelect DateSelect Pay to the Order ofEnter AmountSelect Print LaterSelect Expenses tabSelect AccountWrite ChecksSelect Print buttonEnter Check NumberSelect OKReconcile Bank Statements ToDetect errorsUpdate accounting records for unrecordeditemsReconcileBank statement balancetoCompany’s accounting recordsDifferencesDifferences between the bank statement and accounting records are due to:ErrorsTiming differencesErrorsBank errorsCompany errorsTIMING DIFFERENCESBank has recorded an item, but the company has notUnrecorded bank chargesUnrecorded interest earnedThe company has recorded an item, but the bank has notDeposits in transitOutstanding checksReconcile Bank StatementsSelect ReconcileSelect Account to ReconcileEnter Statement DateCompare Beginning Balance to Bank Statement Beginning BalanceEnter Ending BalanceEnter Service ChargeEnter DateEnter AccountSelect ContinueReconcile Bank StatementsSelect Deposits that have clearedSelect Checks that have clearedVerify the Difference equals 0.00Select Reconcile NowTo Learn More See Chapter 3Visit the Online Learning Centerwww.mhhe.com/kay2015Visit www.My-QuickBooks.com