Sima Do Herbert Yelemou

Preparation of a reconciliation statement and analysis of bank suspense Sima Do Herbert Yelemou

The procedure for the elaboration of the reconciliation statement and the analysis of the banking suspense in the office. Through practical examples, we have focused on the elaboration of the reconciliation and the analysis of the reliability of the applied procedures. The interest in this study has, in our opinion, three (03) centers of great importance each. On a personal level, it allowed us to complete our theoretical training and to enrich our knowledge by the practice in professional environment. For CESAG, this report could be a guide for future generations and add to its bibliography. For ONEA, it is intended to be a guide to the improvement of its accounting system. In short, to better understand the profession of accountant, it is necessary to practice it.