1. Query the current balance of all sub-ledgers, including accounts receivable and payable, other accounts receivable and payable, accounts received in advance, long-term accounts receivable and bills receivable and payable. If the balance is not 0, all of them are registered, and a current account balance table can be made directly on the spreadsheet;

Second, according to the order of current account balance table, each economic transaction of each current account is separately registered as a three-column subsidiary ledger, or it can be directly entered in a spreadsheet and then printed out;

3. For all current accounts involving foreign enterprises and units, make a "confirmation letter of current reconciliation" one by one and fax it to the other party;

4. All current accounts involving internal employees need to be published in the company's public announcement in the form of statements according to the current balance, and the reconciliation can be inquired within a time limit.

Precautions:

The management of current account can be divided into three stages: before, during and after. Management in advance is particularly important. When signing a contract, we should fully realize the financial risks of current funds, establish corresponding systems, and strictly control the contract signing, procurement process and loan links.

We can't blindly adopt a loose credit policy without in-depth investigation of the credit status of the partners in advance, and only pay attention to the high profits on the books, ignoring the problem of whether the working capital can be recovered in time, thus increasing the risk of current payment. For investment and decision-making matters, leaders should do well in advance.