Preparation of a reconciliation statement and analysis of bank suspense

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.