Who will register the cash journal? How is the cash journal registered?

The cash journal is registered by the cashier.

The cash journal shall be registered by the cashier of the unit on the basis of the approved cash receipts and payment vouchers and the bank payment vouchers for cash withdrawals from the bank. In order to ensure the safety and integrity of the books, the cash journal must be in the form of a stapled book.

A cash journal is a book that is used to record the income, expenses, and balances of cash on hand on a daily basis. Enterprises should set up cash journals by currency for detailed accounting. There are generally three formats of cash journals: "three-column", "multi-column" and "pagination of receipt and payment".

In practice, most of them use the "three-column" book format.

1. Date

The date column should be filled in on the date on the accounting voucher against which the account book is registered, and the cash journal is generally registered on the basis of the accounting voucher, so the date here is the date on which the accounting voucher is prepared. It is not possible to fill in the date on which the economic transaction occurred or was completed, nor the date on which the account book was actually registered, as recorded on the original voucher.

2. Voucher number

The type and number of the accounting voucher on which the account is registered should be filled in the voucher number column. Enterprises use the general voucher format to fill in the "mark" when registering the cash journal according to the accounting voucher; The enterprise adopts the special voucher format, and fills in the "receipt number" when registering the cash journal according to the cash receipt voucher.

3. Summary

The summary column provides a brief description of the economic transactions that are recorded, and strives to be concise and to the point.

4. Corresponding subjects

The corresponding account column should be filled in with the corresponding account of the "cash in hand" account in the accounting entries to reflect the ins and outs of the increase or decrease of cash in hand. When filling in the corresponding subjects, the following three points should be noted: the corresponding accounts of the nuclear greeting cover are only filled in the general account account, and there is no need to fill in the detailed accounts; When there are multiple corresponding subjects, the main corresponding account should be filled; When there are multiple corresponding accounts and the main and secondary accounts cannot be divided from the accounts, you can fill in the accounts with the larger amount in the corresponding account column, and add the word "etc" after it.

5. Debit and credit

6. Balance

The balance column should be calculated and filled in according to the formula of "Bank Balance, Upper Balance, Bank Debit, Bank Credit". Under normal circumstances, cash on hand is not allowed to have a credit balance, so the cash journal balance column is not printed with the debit direction, and its balance direction defaults to the debit side. If a credit balance appears due to special reasons such as the posting order during the registration of the cash journal, the credit balance is registered in red letters in the balance column.

After the accountants have reviewed the original vouchers and prepared the accounting vouchers in the process of economic business, they need to register the accounting books, so how to register them?

How to register a cash journal?

The journal of a general enterprise includes a cash and bank deposit journal, and the cashier registers the account books in order one by one after reviewing the cash and bank deposit receipt and payment vouchers every day. Some businesses will divide it into income journals and expense journals as needed. Journals are generally stapled books with three or more columns.

For example, there are three columns for "Income" (debit), "Expense" (credit), and "Balance". The debit side is the receipt voucher registration of cash on hand and bank deposits; Credits are registered on the basis of cash on hand and payment vouchers for bank deposits. The journal can reflect the specific income and expenditure of cash and bank deposits on the day and the balance of the balance on the day.

In addition to reconciling balances on a daily basis, the treasurer and the cashier conduct regular checks, which can be quarterly or annual. See if the accounts match the facts.

The process of cash counting.

1. Fill in the cash cashier report. Relevant examiners such as accountants, accounting supervisors, and heads of finance departments should stop all cashier business activities and fill out cash cashier reports as required before taking inventory of cash.

2. Count the cash in stock and fill in the inventory list. The relevant personnel in charge of the audit, the cashier and the head of the finance department should be at the inventory site. After counting the cash in person, the cashier fills in the inventory cash count table keychain according to the actual amount.

3. Check the correctness and authenticity of the amount of cash in hand. The examiners will check the actual cash balance after the inventory with the cash cashier's report, the cash journal book balance, and the balance of the cash account recorded by Ling Liang of the accounting department behind closed doors to see whether the accounts are consistent. If there is a discrepancy between cash inventory and books, the cause should be further investigated and the responsibility should be clarified.

And fill in the accounting entries for bookkeeping.