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  • 求指点关于 Reconciliation of Control accounts and Subsidiary accounts的问题 -doudou2012(doudou2012); 2014-6-16 {231} (#81026@41)
    1. Control accounts和Subsidiary accounts之间的 Discrepancy是怎样产生的呢?
    2. 发现原因后如何调整呢?
    3. Control accounts 的 Balance是哪里来的, Discrepancy 又是怎么来的呢?

    由于这方面的工作经验很少, 求大师举些例子最好啦. 叩谢!
    • 顶一下. -doudou2012(doudou2012); 2014-6-16 (#81031@41)
      • 似乎大家对考试话题更感兴趣, 有哪位大侠回答我的问题呀?　谢谢． -doudou2012(doudou2012); 2014-6-17 (#81046@41)
        • 最好给个实例。你的control account是指什么或者subsidiary account是什么？有些公司可能做一样的事，但是不用这2个名称，或者名称一样，却是不同的accounts。 -criss(criss); 2014-6-17 (#81067@41)
    • 1) check GL: if subledger balanec is posted to GL; 2) check if any JE hitting control GL w/o going through Sub. 3)TRX in Sub may not post properly. At the end, do a continuity schedule to report both control GL/Sub balance reconciled. -quicksliman(Hangup on hard fatty); 2014-6-17 (#81047@41)
      • Right to the point. Just wondering what TRX means and what a continuity schedule looks like? -winterwonders(Winter Wonders); 2014-6-19 (#81084@41)
        • TRX is short for Transactions; continuity schedule is alway good exe sum of rec; beg bal + mthly(qtrly) + reconciling items = end bal; -quicksliman(Hangup on hard fatty); 2014-6-20 (#81117@41)
    • There should be no discrepancy between the control account and its subsidiary accounts when computer-based accounting systems are used nowadays for record keeping. -wrongway(歧途); 2014-6-17 {857} (#81048@41)
      If any discrepancy does occur, then it is a data integrity issue, which falls into the domain of the IT staff.
      However, you do need to reconcile the subsidiary accounts by making sure that the balances in each subsidiary account are correct. By doing this, you also make sure that the balance of the corresponding control account is correct and ultimately the right amount is showing on the financial statements. For example, there may be only one trade receivable control account on the G/L, and the balance in this control account may come from many subsidiary accounts, each of which corresponds to one customer. The balance of a subsidiary account may be inaccurate for different reasons. For example, a payment may have been applied to the wrong account. An invoice may have been billed to the wrong customer. Credits that are issued are not updated.
      • 没看懂。reconcile各个sub 账户怎么可能在做GL和subledger时候看出来？这种只能和对方的statement对了，自己很难找到的。你说的系统问题也不光是IT的事情，实际上很多公司好几个系统，好几个currency就容易不平。只要有权限进入各个系统很容易找到问题。 -brownsbay(松柏常青); 2014-6-17 (#81050@41)
        • If your subledgers have the correct numbers, your control account should have the correct number if data are integrated properly. -wrongway(歧途); 2014-6-17 {201} (#81051@41)
          Don't understand where this comes from? reconcile各个sub 账户怎么可能在做GL和subledger时候看出来？ When you reconcile your subledgers, you certainly need to verify with external sources if applicable.
          • 大的客户或者供货商可以，小的如果量很大，上千的，不可能逐一和对方对账。我们以前基本close只看总数。用statement对账只调accruals。而且你如果付款做错账户，进发票做错地方，balance都是不变的，除非subledger设置离谱。和gl没啥关系。我的体会。审计年年审也未质疑。 -brownsbay(松柏常青); 2014-6-17 {26} (#81052@41)
            anyway多一层recs都是好的。
            • 我的经验十分有限，讨论见真知。 -wrongway(歧途); 2014-6-17 (#81066@41)
              • 我也是，喜欢讨论，学东西。 -brownsbay(松柏常青); 2014-6-18 (#81070@41)
        • 总结一下大家不同的意见,　是不是这样？ -doudou2012(doudou2012); 2014-6-17 {770} (#81059@41)
          1. The discrepancy may come from errors such as invoices were billed to wrong customers....... but I don't agree, I think that error shouldn't affect the total of control account.
          2. The reconciliation is actually a reconciliation of 2 systems(accounting system and operation system). In accounting there is only one control account such as Trade Receivable; In Operation, there are thousand of sub accounts. Errors come from downloading process or system code error, etc...
          3. Computer-based accounting should not have discrepancy between Control account and Sub-account, if so, there might come from batches not posted.....

          I raised this question because I saw this "reconciliation of control account and sub account" often showing in the job description.
          • 俺没有不同意见，只是我们不做太细的reconciliation。比如a公司10张发票，我们不会在closing前对是不是有10张发票。因为可能有上千个公司，我们只对大的。subledger必须和gl平，这要不平就不用做了。汗。一般我看过最多的就是fx，系统错误，人为setup分类的错误。 -brownsbay(松柏常青); 2014-6-17 (#81062@41)
        • 柏青姐, 那你们实际上是不做Reconciliation between Control account and Sub account的是吗? -doudou2012(doudou2012); 2014-6-17 (#81060@41)
          • 当然不是了。subledger和gl平是closing的第一步阿，不然subledger不能close的。 -brownsbay(松柏常青); 2014-6-17 (#81061@41)
    • 如歧途说，大多时候data错误。再举个例子。parent account chain store A,A 有100家分店。如果开始没把某家分店的A/R设定在A下，这100家店的A/R总数和parent account 就不等了 -assistant(不小心白头到老); 2014-6-17 (#81058@41)
    • 分别从两个账上找，大公司都要求对账，一笔一笔才体现内部管理的重要性，对不上的原因很多，归根结底是因为对不上的账post错误，或者只做了subledger entry, 没做GL entry, 或者post 到其他G/L。个人认为是你们公司的账比较乱才会对不上。 -moonriver888(月亮河); 2014-6-17 (#81063@41)
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