Does cash in hand have to be deposited in the bank every day, no matter how much it is?

In accordance with the regulations, the cash on hand limit is approved on an annual basis. The approved procedure is as follows:

1) The small enterprise shall negotiate with the opening bank to approve the cash limit in inventory.

The approved formula is:

Cash on hand limit = daily sporadic expenditure Approved number of days daily sporadic expenditure = monthly (or quarterly) average total cash expenditure (excluding regular large cash expenditure and irregular large cash expenditure) Monthly (or quarterly) average number of days.

2) The small enterprise opening the account shall fill in the "Approval Letter for Cash in Inventory" according to the cash in hand limit approved by the bank.

3) The small enterprise shall submit the application approval letter to the competent department, and the competent department of the small enterprise shall sign the opinion and then report it to the opening bank for review and approval. After review, verification and comprehensive balancing, the depositary bank shall fill in the approval limit on the application approval form. The limit approved by the opening bank for small businesses is used as the limit on cash on hand.

Approved cash on hand limits must be strictly adhered to by small businesses. When it is necessary to increase or decrease the cash limit on hand, an application should be submitted to the depositary bank, which shall be approved by the depositary bank.

In general, the daily cash balance must not exceed the approved limit and all cash in excess must be deposited with the bank on the same day. However, after the cash on hand is used up or the cash in hand is less than the inventory limit, in addition to the non-business sporadic cash income (such as cash income such as refund of travel expenses, ** scrap income, etc.) to supplement (the unit that is allowed to sit on the expenditure can be supplemented from the business income), the bank should receive cash to make up the limit. The part that a small enterprise collects from the bank where it opens cannot exceed the insufficient part of the supplementary limit.

In addition, when a small enterprise collects odd cash from the opening bank, it should indicate the word "reserve" in the purpose column of the cash check, and the cash that does not fall within the scope of the reserve should be collected by a cash check. Quotas for the need to retain cash for subsidiaries that do not have separate bank accounts should also be approved, and the limits should be included in the inventory limits of the small enterprises that opened their accounts.

The above is a regulation, but in practice, depending on the distance between the unit and the bank and the daily cash usage, no one will come to check the amount of cash in hand in the future. Of course, don't keep a large amount of cash in your unit, after all, it's not safe.

No, there is a limit to cash on hand.

The cash on hand limit refers to the maximum amount of cash that is allowed to be retained in cash in accordance with regulations in order to ensure that each unit pays sporadically on a daily basis. The limit of cash in hand shall be determined by the opening bank according to the actual needs of the opening unit and the distance from the bank. The limit is generally determined according to the cash required for the unit's daily sporadic expenses for 3-5 days.

The cash on hand limit of the account opening unit in remote areas and inconvenient transportation areas may be determined according to the needs of daily sporadic expenses of more than 5 days, but not more than 15 days.

Save 3-5 days for your expenses. The details are as follows: in order to strengthen cash management and reduce idle cash, the opening bank usually approves a higher limit of cash in hand of the enterprise.

According to China's current regulations, the amount of cash in hand required for the daily sporadic expenses of an enterprise shall be approved by the depositary bank according to the actual situation of the enterprise. Generally, it does not exceed the needs of the enterprise's daily sporadic expenses for 3 to 5 days, and enterprises that are far away from the bank and have inconvenient transportation can relax the limit, but the maximum shall not exceed 15 days of daily sporadic expenses. Once the inventory limit is approved, the enterprise must strictly abide by it, and cannot exceed it arbitrarily, and the cash exceeding the limit should be deposited in the bank in a timely manner.

If the situation changes, and the enterprise needs to increase or decrease the inventory limit, it should submit an application to the opening bank, which will approve it.

Extended information: Cashiers need to pay attention to the following three details in their work:

First, to do a good job with the handover of accounting business, there must be evidence.

For example, the docking of cash income business with accounting can be divided into the following situations:

1. Fines paid by employees: The cashier issues receipts and registers cash journals.

After that, the financial link will be handed over to the accountant for bookkeeping.

2. Employees repay more than borrowing: After the accountant confirms that the loan bill is correct, if there is any excess money that needs to be returned to the company, the accountant will open a receipt, hand it over to the cashier to collect cash and register the cash journal, and then hand over the receipt to the accountant as the original voucher after the cashier is completed.

3. Reserve funds withdrawn.

The cashier deposits the recovered spare cash in the safe and registers the journal and submits the cheque stub to the accountant for accounting processing.

Note: When the cashier collects cash, he must carefully check all receipts, checks to prevent fraud, and hand over the receipts to the accountant after bookkeeping.

For the treatment of cash expenditures, it is even more important to have evidence and evidence.

Second, the key to doing a good job of a cashier's fund statement is also "evidence".

The cashier's fund statement is actually a summary of the cashier's work and a summary of the cashier's business. To do a good job of a cashier's fund statement, excel skills are secondary, and the most important thing is that this table must be based on evidence.

Therefore, the cashier should put the original vouchers related to income, such as various vouchers for business trip reimbursement, cash receipts, bank receipts and expenditures, and purchasers.

All kinds of invoices for cash purchase reimbursement and receipts and expenditures of bank acceptance bills are sorted according to the order of date.

And such a project is not carried out until the end, but the cashier should always remind this point in every work on weekdays, and check it regularly, check and fill in the gaps in time, and avoid expanding the problem.

3. Banking.

Pay attention to the docking and control of cash in hand and bank deposits.

The cashier is equivalent to the bookkeeper in ancient times, and the cashier also controls the cash in hand and bank deposits. Each company's macro Li cover has an upper limit on cash in hand, and the cashier should be careful not to exceed the limit. If the cash is overrun, go to the bank to deposit it, and vice versa.

All orders, including the bank's business receipts, are the cashier's talisman.

Leaving it on the return can be recorded for accounting, and losing it can cause trouble for reconciliation.

First, the nature is different.

1. Cash in hand: refers to the currency deposited in the financial and accounting department of the enterprise and managed by the cashier.

2. Bank deposits: It is the money stored in the bank and is a component of monetary funds.

Second, the form is different.

1. Cash in hand: Cash in hand exists in the form of things.

2. Bank deposits: Bank deposits are the funds deposited by enterprises in banks, which belong to the immaterial form.

Third, the characteristics are different.

1. Cash in hand: cash in hand is the most liquid asset of the enterprise, and the enterprise should strictly abide by the relevant national cash management system, correctly carry out the accounting of cash receipts and expenditures, and supervise the legality and rationality of the use of cash.

2. Bank deposits: Every enterprise must open a deposit account with the People's Bank of China or a professional bank to handle deposits, withdrawals and transfer settlements, and the monetary funds of the enterprise, except for a small amount of cash that can be kept within the specified limit, must be deposited in the bank.

The difference between cash on hand and bank deposits is:

1. The meaning is different.

Cash on hand: refers to the cash retained by an entity in the course of its operations for sporadic payments.

Bank deposits: refers to the monetary funds deposited by enterprises in banks or other financial institutions.

2. Different forms.

Cash on hand: in the form of physical goods.

Bank deposits: It is the funds deposited by enterprises in the bank, which is a non-physical form.

3. The registration is different.

Cash on hand: Cash paid at the time of onboarding.

Bank deposits: Cash payments made by transfer are credited to the bank account.

4. The limits are different.

Cash in hand: determined by the opening bank according to the actual needs of the opening unit and the distance from the bank.

Bank deposits: There are no specific regulations at this time.

In fact, it is very simple, cash in hand is the cash in your company, not necessarily below 1000 yuan, depending on the specific needs, bank deposits are the money stored in the bank of the enterprise, when keeping entries, as long as you pay in cash is cash in stock, the money paid by transfer is recorded in the bank deposit. It does not mean that a large amount is a bank deposit, but it can also be cash in hand.

The reimbursement you pay in cash is cash in hand, and the money you pay in the form of transfers, checks, etc., is bank deposits.

If you pay more than 1,000 reimbursements in cash but the bank deposit is recorded, then you have to find the vouchers one by one when you check them, and change them back when you find them, which is very troublesome.

Bank deposits. Because you are not using cash, but directly from the bank's deposit account, it only reflects the change in the balance of the bank account. If you are using cash in units, then the amount of cash on hand should be recorded.

Regardless of the note, the borrower must also have the same account processing in order to balance.

Hello, cash in hand refers to the cash retained by the unit in order to meet the needs of sporadic payment in the course of operation, which cannot be said to be the money in the hands of the cashier, but the amount kept in the company's treasury by the cashier. The cash limit on hand shall be determined by the opening bank according to the actual needs of the opening unit and the distance from the bank. Generally, it is limited to 1,000 yuan, and the limit is generally determined according to the cash required for the unit's daily sporadic expenses for 3-5 days.

Units far away from banking institutions or with inconvenient transportation can be appropriately relaxed according to the actual situation, but the maximum shall not exceed 15 days. Bank deposits refer to the monetary funds deposited by a business with banks and other financial institutions. When keeping entries, the money paid in cash is cash in hand, and the money paid by transfer is recorded as bank deposits.

Cash on hand refers to the currency deposited in the accounting department of the enterprise and managed by the cashier. Cash in hand is the most liquid asset of an enterprise, and the enterprise should strictly abide by the relevant national cash management system, correctly carry out the accounting of cash receipts and expenditures, and supervise the legality and rationality of the use of cash.

How to carry out cash in hand accounting?

1. Internal control system of cash in hand 1. System of management of money and accounts: (1) The receipt, payment and custody of cash shall be the responsibility of the authorized cashier, and other personnel shall not be contacted. (2) The cashier shall not be responsible for the registration and custody of the general ledger.

3) The cashier shall not be responsible for the bookkeeping of non-cash accounts. 2. Examination and approval system for cash expenditure in inventory: (1) All kinds of reimbursement vouchers must be signed by at least three or more people, including the handler, the certifier and the approver.

2) Employees borrowing money for business must be signed and approved by relevant leaders. 3. Inventory cash daily clearing and monthly settlement system: "cash journal" should be cleared daily, and the cashier should register the inventory cash journal for all the inventory cash receipt and payment business on the day, settle the amount and book balance of the day, and check with the actual amount of inventory cash to make the accounts consistent; The monthly closing indicates that the payer must reconcile the cash in hand journal on a monthly basis.

Second, the accounting system of cash in hand. 1. General classification accounting of cash in hand. The general ledger of "cash on hand" is accounted for by the accountant in charge of the general ledger.

2. Detailed classification and accounting of cash in hand. In order to strengthen the management and accounting of the trillions of cash deposits, the "cash journal" should be registered by the cashier according to the approved receipt or payment voucher in the order of business occurrence. At the end of each day, the total cash receipts and cash expenditures of the day should be calculated, and the book balance should be settled and reconciled with the actual inventory.

3. The control system of cash receipts and expenditures in inventory. 1. The cash income of the unit should be deposited with the opening bank on the same day. If it is difficult to deliver and deposit on the same day, it shall not stay in the hands of the individual for more than one working day.

2016 latest cash in hand management system and limit] 2, the unit to pay cash in hand should be paid from the limit or withdrawn from the bank, not to sit on cash income. 3. Payments should be made by bank transfer as much as possible. 4. All units shall pay by transfer for the purchase of goods controlled by the state, and shall not pay by cash in stock.

Fourth, the inventory system of cash in stock. The inventory of cash on hand should be carried out using the physical inventory method. Through the physical inventory of cash in hand and the results of the inventory are checked with the balance of the cash journal, it is ascertained whether the cash in hand is consistent with the actual account.

1. The cash cashier should settle the balance of the cash journal at the end of each day and take stock of the cash on the spot, and if it is found that the account does not match, it should be reported to the supervisor immediately, and the reason should be found out in time and measures should be taken to deal with it properly. 2. Regular and irregular inventory of specialized property inventory personnel. On the basis of the daily inventory of cash cashiers, special property inventory personnel should also conduct regular and irregular review and inspection inventory.

School cash management systemSchool cash management system. First, the principle of cash management implements the requirements of the internal management system and implements the division of money and accounts. It is clearly stipulated that the receipt, payment, settlement, and registration of cash shall be managed separately by the accounting accountant and the cashier, and the accounting shall be managed without regard to the money, and the cashier shall manage the money without regard to the accounts.

2. Scope of use of cash: 1. Remuneration for personal services; 2. Science and technology, culture and art issued to individuals in accordance with national regulations

1. Cash in hand refers to the currency deposited in the financial and accounting department of the enterprise and managed by the cashier.

2. Cash in hand also refers to the "cash in hand" account, which reflects and supervises the income, expenditure and balance of cash in hand of the enterprise. The debit side registers an increase in the company's cash in hand, and the credit side registers a decrease in the company's cash in hand. The debit balance at the end of the period reflects the amount of cash actually held by the enterprise at the end of the period.

In order to comprehensively and continuously reflect and supervise the receipts and expenditures and balances of cash in hand, enterprises should set up a general ledger and a journal of cash in hand, and carry out the general classification accounting and detailed classification accounting of cash in hand respectively.

Accounting entries related to cash on hand.

1. Cash accounting entries.

Borrow: Bank deposit.

Credit: cash on hand.

2. The enterprise receives the accounting entries of interest on bank deposits.

Borrow: Bank deposit.

Credit: Finance Expense - Interest Income.

3. Accounting entries for inventory cash counting.

1) Cash shortage.

Before approval.

Borrow: Profit or loss on property to be disposed of.

Credit: cash on hand.

After the approval of the report.

Debit: other receivables (the part to be compensated by the responsible person or the insurance company) administrative expenses (if the reason cannot be ascertained).

Credit: Pending Property Gains and Losses.

2) Cash surplus.

Before approval.

Borrow: cash on hand.

Credit: Pending Property Gains and Losses.

After the approval of the report.

Borrow: Profit or loss on property to be disposed of.

Credit: Other payables (payable to relevant persons or units).

Income from the business bank (if the reason cannot be ascertained).