What norms do financial personnel need to pay attention to in bookkeeping?

Bookkeeping is the most important job of an accountant. Accountants shall register accounting books according to the accounting vouchers that have been audited and correct.

The basic points of registering the books of accounts are:

1) When bookkeeping, the date, number, business summary, amount and other relevant information of the accounting voucher shall be recorded in the account one by one. The recorded figures should be accurate, the summaries should be clear, the registration should be timely, and the handwriting should be neat.

2) After bookkeeping, it is necessary to sign and seal the bookkeeping voucher and indicate the " " symbol to indicate that the account has been recorded.

3) The words and numbers written in the account book generally occupy 1 2 of the width of the grid.

4) Bookkeeping should not be written with ballpoint pens or pencils, but with blue or black ink or carbon ink. Except for the use of red letters to reverse vouchers, reversal of error records, and the use of red ink in the absence of negative balances in the column, etc., the use of red letters is not allowed to record accounts.

5) Each account page should be registered in order, no skipping lines, and no line numbers should be used. If there is a page gap or skipping line, the empty page and blank line should be written off, and the words "this line is blank" or "this page is blank" should be written, and the bookkeeper's private seal should be stamped to show responsibility.

6) The balance of each account should be written with the words "debit" or "credit", and if there is no balance, it should be written in the balance column"0" means.

7) Each page should be filled with the total number and balance of the page, and the last line should be written "Passing the page". Write the words "continue from the previous page" in the summary column of the first line of the next page, and copy the balance of the previous page in the balance column of the first line of the next page.

In bookkeeping, when there is an error in the account book, it is not allowed to alter, mend, scratch or use potion to eliminate the handwriting, and it should be corrected according to the regulations.

1. Procurement personnel and handlers report procedures.

First of all, it is necessary to provide legal bills, go through the acceptance procedures, fill in the reimbursement statement, and the attached documents must be signed by the handler, the acceptor, and the person in charge to submit the financial report.

2. Procedures for travel reimbursement.

Provide legal bills, fill in the approval form for staff business trips, meet the meeting notice that needs to be signed and approved by the leader, and then agree to submit the travel expense reimbursement form to the statistical department for review, and submit the financial report after the person in charge and the person in charge sign it.

3. Reimbursement procedures for entertainment expenses.

Provide legal bills to fill in the expense reimbursement form, and the attached documents are with the handler and certifier, and then submit the financial report.

4. Loan procedures.

Financial bookkeeping: first fill in the loan form, and then submit it to the finance, in the field often travel without living expenses need to borrow people, must be approved by the leader, reported to the finance can be handled.

5. Other reimbursement matters.

For example, the reimbursement of car refueling expenses, according to the relevant reimbursement procedures, needs to be filled in according to the provisions of the content, needs to be attached to the detailed list of car repair costs, as well as the reimbursement of office supplies and ** expenses, all need to go through the department head, and the actual reimbursement can be.

Things to pay attention to in the process of reimbursement:

1. In order to ensure the integrity of the voucher, it is necessary to classify the original voucher neatly.

2. The signature of the reimbursement form must be filled in with a blue and black pen.

3. If there is a contract involving economic terms, it is necessary to send a part to the financial department.

Accounting methods include single-entry accounting and double-entry accounting.

Double-entry accounting methods mainly include credit and debit accounting, increase and decrease accounting, and receipt and payment accounting. The single-entry accounting method refers to the bookkeeping method in which each economic transaction that occurs is registered in only one account. Double-entry accounting refers to the method of accounting in which each economic transaction is recorded in two or more accounts that are connected with each other in equal amounts.

1.Daily expense invoice: Each daily expense invoice should be signed by the person in charge, and the corresponding bank remittance slip should be paid, or the cash payment should be stamped on the invoice with cash payment (handwriting is also OK) or the unpaid should also note the unpaid, and try to be able to write on the back of the invoice the purpose of the expenditure.

In short, an invoice should either be followed by a corresponding bank remittance slip, or written in cash or unpaid.

2.Payroll: The staff payroll must be signed by each person and must have the total amount.

3.Bank transfer remittance slip without invoice: that is, the current account between the enterprise and the external unit, and the bank transfer slip remitted by the foreign unit.

Generally, the cashier is required to write down the relevant matters on the transfer slip to indicate the reason for the remittance of imitation dust. Whether it is the sale price or the final sale advance receipt (the last sale order refers to the invoice issued at the end) or other matters remitted money.