A.各種賬簿與會(huì)計(jì)憑證相核對(duì)
B.各總賬賬戶的本期借方發(fā)生額合計(jì)與本期貸方發(fā)生額合計(jì)相核對(duì)
C.各總賬賬戶的本期發(fā)生額合計(jì)數(shù)、期末余額合計(jì)數(shù)分別于其所屬明細(xì)賬戶的相應(yīng)數(shù)相核對(duì)
D.財(cái)會(huì)部門各種財(cái)產(chǎn)物資明細(xì)賬與財(cái)產(chǎn)物資使用部門的有關(guān)保管帳的相應(yīng)數(shù)字進(jìn)行核對(duì)