5 - التسويات البنكية:5.1 يجب أن تتم

5 - التسويات البنكية:5.1 يجب أن تتم عملية التسويات البنكية عن كل شهر لجميع الحسابات البنكية.5.2 يجب أن تتم عملية التسويات البنكية خلال الأيام الخمسة الأولى من الشهر التالي.5.3 إعداد التسويات البنكية من مسئولية الإدارة المالية وحدها دون غيرها من الإدارات. 5.4 يجب أن يراعى عدم اسناد مهمة التسوية البنكية ومهمة التسجيل واستلام وصرف النقدي لنفس الموظف. 5.5 يجب أن تتم مراجعة التسويات البنكية من قبل رئيس الحسابات قبل اعتمادها. 5.6 يجب أن تتم الموافقة على التسويات البنكية من قبل المدير المالي قبل اعتمادها. 5.7 يجب ان يتم تحديد بنود التسوية (المدفوعات/ المقبوضات) بشكل واضح دون لبس. 5.8 يجب التحقق من البنود العالقة وعدم السماح لوجود معلقات لأكثر من ستة أشهر وأخذ الاجراء اللازم بشأنها إما من الشركة أو البنك. 5.9 يجب على الشخص القائم بمهمة التسوية البنكية اعادة احتساب الفائدة قبل التسجيل للتحقق من دقة الاحتساب.

النتائج (الإنجليزية) 1:

5 - Bank reconciliations:
5.1 must be carried out bank reconciliations process for each month for all bank accounts.
5.2 must be carried out bank reconciliations process during the first five days of the following month.
5.3 Preparation of bank reconciliations of financial management responsibility alone without other departments.
5.4 should be taken into account not to assign bank settlement task and the task of registration and the receipt and disbursement of cash for the same employee.
5.5 must be reviewed bank reconciliations by the head of the accounts prior to their adoption.
5.6 must be approved bank reconciliations by the Chief Financial Officer prior to their adoption.
5.7 The settlement must (payments are specified items / receipts) are clearly without ambiguity.
5.8 You must check the outstanding items and do not allow the presence of suspensions for more than six months and take necessary action on them from either the company or the bank.
5.9 The person with the task-based bank settlement re-calculation of interest before registration to verify the accuracy of the calculation.

النتائج (الإنجليزية) 2:

Bank settlements:
5.1 The bank reconciliation process must be made for all bank accounts per month.
5.2 The bank reconciliation process must take place within the first five days of the following month.
5.3 Preparing bank settlements from the responsibility of financial management alone and not other departments.
5.4 The bank settlement task, registration, receipt and cash for the same employee must not be assigned.
5.5 Bank settlements must be audited by the chief of accounts before they are approved.
5.6 Bank settlements must be approved by the CFO before they are approved.
5.7 Settlement lines (payments/receipts) must be clearly specified.
5.8 The outstanding items must be checked and no comments should be allowed for more than six months and the necessary action should be taken either from the company or the bank.
5.9 The person in charge of the bank settlement task must recalculate the interest before registering to verify the accuracy of the calculation.

النتائج (الإنجليزية) 3:

5、 Bank reconciliation:
5.1 bank settlement must be performed on all bank accounts on a monthly basis.
5.2 bank settlement must be conducted in the first five days of next month.
5.3 bank settlement preparation without other departments being solely responsible for financial management.
5.4 bank settlement tasks and registration, receipts and cash disbursements should not be assigned to the same staff.
5、 Bank settlement must be reviewed by the auditor general before approval.
5.6 with the approval of CFO, bank reconciliation is required.
5.7 settlement items must be clearly determined without clear receipts.
5.8 unfinished items must be checked and no comments and necessary actions taken from the company or bank for more than six months are allowed.
5.9 the person must recalculate the interest before handling the bank settlement business to verify the accuracy of the calculation.