1. Clean up current accounts: First of all, clean up all current accounts of the company, including accounts receivable, accounts payable, accounts received in advance, prepayments, etc. Check the information of each account, such as aging, the other company or individual, amount, settlement, etc., to have a comprehensive understanding of each account.

2. Check the accounts with the other unit or individual: check the accounts with the other unit or individual to ensure that the current accounts of both parties are consistent. You can contact the other party by email, telephone, WeChat, etc. to get the latest reconciliation information.

3. Aging analysis: analyze current accounts according to aging to determine which accounts are overdue and which accounts are not yet due. For overdue accounts, corresponding measures need to be taken for collection or recovery.

4. Bad debt treatment: irrecoverable bad debts or unsettled current accounts need to be treated accordingly. For example, write-off after approval, registration for future reference, etc.

5. Prepare the current account inventory table: after the above steps are completed, the inventory results need to be compiled into the current account inventory table, so as to summarize and record the whole inventory process. The inventory table should include information such as inventory time, inventory personnel, inventory content, problems found and treatment.

Matters needing attention when checking current accounts are as follows:

1. Before checking, we should make sure that the current account of our company has been accurately registered. After confirmation, we should prepare a statement of current accounts and hand it over to the other unit or individual for verification. If the other unit or individual checks, it shall return it after affixing its seal on the receipt.

2. If the amount is found to be inconsistent, the discrepancy shall be indicated on the receipt, and another copy of the statement shall be returned together as the basis for further verification. After receiving the receipt, if the record is wrong, the unit shall correct it according to the prescribed procedures.

3. If there are any outstanding items, they should be adjusted, and the account books should be adjusted after receiving the official vouchers. For disputed or hopeless funds, measures should be taken in time to minimize the loss of bad debts. After checking the current account, the checking result should be compiled into a current account checklist.

4. At the end of each month, check the balance at the beginning of each month with the book balance of the other company. If there are differences, find out the reasons and deal with them in time. Clear the arrears. Clean up the dunning according to the list of accounts receivable, and find out the reasons and responsibilities for the disputed funds. Determine the irrecoverable bad debt losses. According to the inventory results, irrecoverable bad debt losses are determined and written off after approval.