Penyusunan Rekonsiliasi Bank pada PT Pelayaran Samudra Inter Nusa

Abstract

This research did at Pelayaran Samudra Inter Nusa Company which has a difference balance between company cash and banking statement. This research use descriptive method by compile reconciliation between cash and bank. Banking reconciliation in Pelayaran Samudra Inter Nusa Company start by match cash account transaction and banking statement then make a two coloum reconciliation statement in the closing period. Differences between cash account and bank statement caused by: outstanding check, administration fee from bank, bank interest, error recording and deposit in transit. This item will be added and decuted with company cash or banking statement according to which one needed to be reconciled.