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تهیه صورت مغایرات بانکی

کنترل مغایرات بانکی

همانطور که شرکت رویداد های مالی را در دفاتر خود ثبت می کند؛ بانک نیز از طرف دیگر آنها را در دفاتر خود ثبت می کند.اگر ثبت هایی که توسط شرکت و بانک انجام می شود در همان تاریخ و بدرستی در دفاتر طرف مقابل هم ثبت شود؛ هیچ مغایرتی بین مانده حساب بانک در دفاتر شرکت و مانده حساب شرکت در دفاتر بانک وجود نخواهد داشت.لیکن به علل مختلفی ممکن است بین مانده حساب بانک در دفاتر شرکت و مانده صورت حساب ارسالی بانک مغایرت وجود داشته باشد.

اقلام باز

چنانچه به علل مختلف یکی از طرفین (شرکت یا بانک) رویدادی را دفاتر خود ثبت نماید ولی دیگری آن را تا تاریخ معینی ثبت نکرده باشد اصطلاحا گفته می شود که مبلغ ثبت شده در دفاتر طرفی که ثبت کرده باز است. برای مثال اگر شرکتی چکی را در تاریخ 1388/9/27 صادر کند و به شخصی تحویل دهد ولی آن شخص جهت وصول چک تا پایان ماه به بانک مراجعه نکند؛ چون شرکت صدور چک را در دفاتر خود ثبت کرده ولی بانک به دلیل مراجعه نکردن شخص به بانک تا پایان ماه آن را ثبت نکرده است مبلغ چک مزبور در دفاتر شرکت به عنوان یکی از اقلام باز تلقی می شود.

اقلام باز هم می تواند در دفاتر شرکت باشد و هم در صورت حساب بانک.

مبالغی که یکی از طرفین ( شرکت یا بانک) آن را در دفاتر خود ثبت نموده ولی طرف دیگر؛ آن را تا تاریخ معینی ثبت نکرده باشد اقلام باز نامیده می شود.

به مبالغی که بانک آن را در دفاتر خود ثبت کرده ولی در دفاتر شرکت ثبت نشده است؛ اقلام باز صورت حساب بانک می گویند.

به مبالغی که شرکت آن را در دفاتر خود ثبت کرده ولی در دفاتر بانک ثبت نشده است؛ اقلام باز دفاتر شرکت می گویند.

تهیه صورت مغایرات بانکی

یکی از کارهایی که معمولا حسابداران در پایان هر ماه باید انجام دهند؛ مقایسه اقلام ثبت شده در «حساب بانک » در دفاتر شرکت با اقلام ثبت شده در صورت حساب بانکی است که معمولا بانک ها در پایان هر ماه تحویل مشتریان خود می دهند.مانده حساب بانک در دفاتر شرکت در اکثر موارد با مانده مندرج با صورت حساب بانک تطابق ندارد.این تطابق نداشتن عمدتا ناشی از آن است که بانک و موسسه همزمان با هم از یک رویداد مطلع نمی شوند و همزمان با هم مستندات واریزی ها و چک های صادره موسسه( مبالغ برداشت شده از حساب بانک موسسه) را دریافت نمی کنند.البته برخی موارد هم ناشی از اشتباه یکی از طرفین است.

با عنایت به موارد فوق و به منظور اعمال صحیح و به موقع سیستم کنترل های داخلی لازم است حسابداران در پایان هرماه ضمن مطابقت دادن مبالغ ثبت شده در دفاتر با اقلام مندرج در صورت حساب بانک؛ هرگونه مغایرت موجود را تعیین و در اسرع وقت دلیل آن را مشخص کنند و در صورت لزوم به منظور رفع آن اقدام و پیگیری نمایند.این فرایند از طریق تهیه صورت مغایرات بانکی انجام می شود. برای ارئه شکل کلی تهیه صورت مغایرات بانکی؛ صورت حساب بانک و دفتر معین حساب بانک در دفاتر شرکت را به صورت زیر در نظر بگیرید:

در اینجا دو مورد در دفاتر شرکت ثبت شده است که در صورت حساب بانک اقلام متناظر آن مشاهده نمی شود. این موارد را اقلام باز می گویند. در صورت حساب بانک نیز دو مورد وجود دارد که در دفاتر شرکت ثبت نشده است. این اقلام که در صورت حساب بانک درج شده لیکن در دفاتر شرکت اقلام متناظر آن وجود ندارد؛ اقلام باز صورت حساب بانک می گویند.

اکنون دقت کنید که اقلام چگونه در صورت مغایرات بانکی آورده می شوند.

در صورت مغایرات بانکی اقلام باز بدهکار صورت حساب بانک از مانده طبق دفاتر شرکت کسر و اقلام باز بستانکار صورت حساب بانک به آن اضافه می شود.

در صورت مغایرات بانکی؛ اقلام باز بستانکار دفاتر شرکت از مانده طبق صورت حساب بانک کسر و اقلام باز بدهکار دفاتر شرکت به آن اضافه می شود.