What does settlement accounting do and the difference between closing and settling

No matter what position you are in, as long as you want to do your job well, there will be something you can't learn You can see the job responsibilities of the accounting and settlement center

Responsibilities of the Accounting and Settlement Center.

1. Responsibilities of the Director of the Center:

1. Responsible for the overall work of the center, conscientiously implement the party's line, principles, policies and national laws and regulations, implement the "Public Finance Expenditure Reform Plan" of the county party committee and county, and continuously deepen the reform of public financial expenditure;

2. Organize and supervise the accountants of all positions to strictly implement financial and financial laws and regulations, and do a good job in fund settlement, accounting and financial supervision in a timely and standardized manner;

3. Establish, improve and supervise the implementation of various management systems of the accounting center, coordinate internal and external relations, and ensure the healthy, orderly and standardized operation of the accounting center.

4. Organize the political and business learning of the accounting center, improve the quality of personnel, and do a good job in the year-end assessment and job rotation of each position.

2. Responsibilities of the overall accounting:

1. In accordance with the requirements of the current financial rules of administrative and public institutions, guide the financial managers of the units to prepare the departmental budgets of their own departments and units, handle the accounting of the unified management units, and implement accounting supervision.

2. Review the original expenditure vouchers of the unified management unit, fill in the accounting vouchers, register the general ledger and the detailed account, check the income and expenditure and deposit amount with the capital accounting, prepare accounting statements and instructions, and submit them to the financial department, the person in charge of the center and the overall management unit at the specified time.

3. Regularly report the financial revenue and expenditure and budget implementation to the overall management unit, and remind the unit to clean up the creditor's rights and debts in a timely manner to maintain the rights and interests and reputation of the unit; Assist the unit in handling tax affairs.

3. Responsibilities of the capital accountant:

1. According to the "Payment Notice of Yixian Accounting and Settlement Center" issued by the unified accountant or the expenditure documents approved by the unified management, the fund settlement shall be handled in a timely manner within the deposit balance of the unit, and the bank bills and seals shall be properly kept to ensure the safety of financial funds;

2. Timely register the general ledger of the bank deposit journal and the detailed account of the unit's bank deposit, and timely transmit the original vouchers to the unified accounting for registration;

3. Regularly check the balance of bank deposits with the accountants and banks in charge of the bank, find out the reasons for the difference in time, prepare the bank deposit reconciliation table, and ensure that the accounts and accounts are consistent;

It is mainly used to settle current accounts.

There are 3 differences between checkout and settlement:

1. The essence of the two is different:

1. The essence of settlement: refers to the process of settling or carrying forward the balance of each account to the next period at the end of the accounting period, so that the records of each account can be temporarily brought to an end. It includes the settlement of virtual accounts and the settlement of real accounts.

2. The essence of settlement: It refers to the summary and accounting of all income and expenditure in a certain period.

Second, the role of the two is different:

1. The function of settlement: the purpose of settlement is to summarize the financial income and expenditure of economic activities in a certain accounting period, according to which to prepare financial accounting statements, and to calculate and summarize the current amount and closing balance of various account books. Intuitively speaking, it is the process of settling all kinds of account books and records, which is the process of settling the current amount and closing balance of the records of various account books on the basis of registering all the economic transactions that occur in a certain period of time.

2. The role of settlement: facilitate commodity transactions, shorten the settlement process and time, accelerate capital turnover, and accelerate the smooth progress of social expansion and reproduction; Save the use of cash and reduce the issuance of currency, thereby saving a lot of circulation management costs, and is conducive to strengthening the management of market currency circulation; Through the settlement process, the capital movements of various departments and units of the national economy are counted, reflected, and supervised.

3. The nature of the two is different:

1. The nature of settlement: Accounting is the accounting behavior of calculating and recording the amount of the current period and the closing balance on the basis of registering all the economic operations that occurred in a certain period of time, and then carrying the balance to the next period or a new account book. Life refers to the settlement of the cost of products and services consumed.

2. The nature of settlement: an accounting term that refers to the liquidation of currency receipt and payment business.

From the perspective of cost, to understand the difference between completion settlement and completion final account.

Settlement methods, including:

Cash settlement is the act of receiving and paying money directly in cash between the recipient and the payer.

Transfer settlement is the act of transferring money from the payer's account to the payee's account through the bank.

Domestic Settlement Method:

Intra-city settlement: cheque cashier's check.

Non-local settlement: bank draft, exchange, collection and acceptance.

Intra-city and non-local general settlement: entrusted collection Commercial draft Credit card international settlement method: remittance settlement Collection settlement L/C settlement According to the provisions of the "Negotiable Instruments Law" and the "Payment and Settlement Measures", the main bank settlement methods used by enterprises include:

Cheques, bank drafts, commercial drafts, cashier's checks, exchanges, escrow collections, collection acceptances, credit cards and letters of credit.

Settlement accounting is a type of accounting that is primarily responsible for the income and expenditure of cash and bank deposits.

What to do in settlement accounting:

1. Preparation of capital budget.

2. Responsible for the binding of accounting vouchers.

3. Registration of all kinds of tickets for checking.

4. Custody of the seal of the company's legal representative.

5. Responsible for the liquidation and collection of creditor's rights and debts.

6. Review the original vouchers of receivables, payments and partial transfers and fill in the accounting vouchers.

Settlement methods, including:

a.Cash settlement is the act of receiving and paying money directly in cash between the recipient and the payer.

b.Transfer settlement is the act of transferring money from the payer's account to the payee's account through the bank.