Accounting system design Design of the internal control system of monetary funds, including the fol

The specific content of the design of the internal control of monetary funds should be based on the incompatibility of monetary and financial operations.

Enterprises should establish a post responsibility system for monetary and capital business, clarify the responsibilities and powers of relevant departments and posts, and ensure that incompatible positions handling monetary and capital business are separated, constrained and supervised. Cashiers shall not concurrently serve as auditors, custody of accounting files, and registration of income, expenditures, expenses, creditor's rights and debts.

An enterprise shall not have a single person handle the whole process of monetary and capital business.

Money refers to the assets owned by a business in the form of money, including cash, bank deposits and other monetary funds. Monetary capital is the starting point and end point of the capital movement of an enterprise, and it is a prerequisite for the production and operation of an enterprise.

Dear, Hello, design of the internal accounting control system for monetary fund business: when the relevant departments of the unit or individuals use the funds, they shall submit an application for the payment of monetary funds to the approver in advance, and the cashier shall not be concurrently responsible for the audit of accounting file keeping and the registration of income, expenditure, expenses, creditor's rights and debts. The requirements for the design of the accounting system for monetary and capital operations are legal, standardized, efficient, and timely.

Establish and improve the internal control system of enterprises' monetary funds and improve the level of accounting management.

Design requirements for internal control of monetary funds:

1. The division of duties and control is the basis of the internal control of monetary funds. It includes: (1) the accountant shall be responsible for the registration of the ledger, the review of the original vouchers of income and expenditure, and the preparation of the accounting vouchers of receipts and payments.

2) The cashier shall be responsible for the receipt, expenditure and custody of monetary funds, the custody and issuance of original receipts and expenditures, and the registration of journals. At the end of each month, the bank is required to obtain a statement of each depositor and to prepare a reconciliation statement of the balance of bank deposits. (3) Internal auditors shall be responsible for the regular audit of income and expenditure vouchers and accounts, the surprise inventory of cash and the regular verification of bank accounts.

4) The credit officer shall be responsible for investigating and approving the customer's credit, keeping the bill of exchange, and prompting the collection and payment. (5) The accounting supervisor shall be responsible for reviewing the income and expenditure business; Keep and use the seal of the unit and the person in charge of the unit. (6) The person in charge of the unit shall be responsible for examining and approving the budget of income and expenditure, final accounts and various expenditures.

Among them, major payments should be collectively approved. (7) The computer programmer shall be responsible for the design and modification of the program, and shall not be responsible for the operation of the program, and shall not even enter and exit the accounting department.

2. Control of monetary fund income. Including: (1) Each collection must be invoiced.

2) Settlement by transfer should be used as much as possible, and the cash settlement should be sent to the bank in a timely manner. (3) Centralized collection should be adopted as much as possible, and decentralized collection should be sent to the cashier of the unit in a timely manner. (4) Do not sit on the payment for sales.

5) After receiving each payment, the cashier shall affix the "receipt" seal on the receipt voucher.

3. Control of monetary fund expenditure. Including: (1) Each expenditure should be approved by the person in charge of the unit, reviewed by the accounting supervisor, and reviewed by the accounting personnel.

2) The cashier shall pay each payment on the basis of sound vouchers and complete approval procedures, and after payment, the payment voucher shall be stamped with the "paid" seal. (3) All expenditures have budgets or quotas and are strictly enforced. (4) Cash should be used for the purpose specified by the state, and payment should be made by transfer as much as possible.

5) The issuance of checks and the custody of seals should be responsible for the division of labor.

4. Custody and control of monetary funds. Including: (1) The cashier can only be responsible for the receipt, payment and custody of monetary funds, and no other person (including the person in charge of the unit) shall have access to monetary funds unless specially authorized by the leadership of the unit.

2) Strictly enforce the cash limit on hand. (3) The cashier should consciously carry out regular reconciliation work, including daily settlement of cash journal balance and his own cash reconciliation, and frequent reconciliation with the accountant. (4) It is necessary to strictly implement the system of regular cash surprise inventory and bank reconciliation, and find and deal with problems in a timely manner.

5) All original receipts and payments vouchers must be numbered in advance and used in order, once copied, invalid should be stamped with the "invalid" seal and properly kept. All the original receipts and payments that have been issued must be recorded in a timely manner.