Problems encountered by novice cashiers in making reimbursements?

1.Whoever pays the fee fills in the reimbursement form, you just need to check whether the invoice is correct and whether the reimbursement form is correct. Because when reimbursing expenses, they are required to sign personally. You don't have to write reimbursement forms for them.

2.The rule is that the expenses of the current month will be reimbursed in time for the current month, and if someone takes the invoices of the previous months to reimburse, and you reject him once, he will not have a second time.

3.Writing and buying office supplies can buy refrigerant, and you can reimburse the catering expenses together, as long as the branch writes.

4.If the train ticket and the plane ticket are the same person, write one on the other.

You are the cashier, not the secretary of the person who reimbursed these expenses, and these reimbursements are written by the parties themselves, otherwise they are waiving the right to reimbursement.

I don't know exactly what to do, but I can give you two suggestions:

1: Accounting is based on accrual accounting, that is, the expenses of the current period, if there is no cash received (paid) or not, it must be included in the current period. (The current period refers to an accounting period, for example, one month, half a quarter, one quarter, half a year, one year).

2: Only the original voucher belonging to the same type can be done on the same reimbursement form, for example, yours: different people can't do it on the same reimbursement form, different months and different attribution periods can't do it on the same sheet, if you buy refrigerant, you should write low-value consumables, and other invoices at the same time can't be done on the same sheet, and whoever will be reimbursed for your order.

The most important point: the cashier also belongs to the accounting, but also to take the accounting qualification certificate, otherwise it is illegal, not only the company will be punished, but also the individual will be punished.

You got in from the door, right? Nothing, it's really hard for you how to get in.

Legal analysis: the cashier involves cash in stock and bank deposits, is the enterprise account office, is in charge of money, follows the principle of money and account management, the cashier is mainly responsible for the receipt and payment of monetary funds, the registration of cash and bank deposit journals related to monetary funds, filling in and reviewing the original vouchers related to monetary funds, keeping cash in stock, blank checks related to seals and valuables, etc.

Legal basis: Civil Procedure Law of the People's Republic of China

Article 6: The people's courts exercise the power to adjudicate civil cases. The people's courts are to independently adjudicate civil cases in accordance with the provisions of law, and are not to be interfered with by administrative organs, social groups, or individuals.

Article 7: People's courts hearing civil cases must have the facts as their basis and the law as their measure.

Article 8: Parties to civil litigation have equal procedural rights. People's courts hearing civil cases shall safeguard and facilitate the parties' exercise of procedural rights, and treat all parties equally in the application of law.

Article 9: People's courts hearing civil cases shall conduct mediation on the basis of the principles of voluntariness and legality; Where mediation fails, a judgment shall be made in a timely manner.

Article 10: People's courts hearing civil cases are to carry out collegial deliberation, recusal, open trial, and the conclusion of two trials in accordance with the provisions of law.

Legal Analysis: 1. Travel Expense Reimbursement.

1. Employees who go on business trips to borrow and not borrow, if they need to borrow, they must fill in the borrowing form, and then submit it to the boss (the boss who signs the top use, the same below) for approval and signature, and submit it to the financial review, and after confirming that it is correct, the cashier will issue the payment.

2. After the employee comes back from a business trip, fill in the payment certificate according to the facts, and paste the receipt or invoice on the back of the form, first hand it over to the certifier for signature, and then sign it to the boss for actual reimbursement, and then after the accounting audit, the cashier will give reimbursement.

2. Matters worth noting:

1. If you receive and pay in cash, you should count the amount in person and pay attention to the authenticity of the ticket.

If counterfeit money is received and confiscated, the responsible person is responsible.

2. Once the cash is paid in full, the original documents should be stamped with the "cash payment seal".

The amount of overpayment or underpayment is the responsibility of the person responsible.

3. Send the cash received daily to the bank.

Do not "sit on the branch".

4. Do a good job of daily cash inventory every day to ensure that the accounts are consistent with the facts.

Do a good job of cash statements to prevent cash profits and losses.

5. Generally, the payment business of large denominations of cash is not handled, and the transfer or exchange procedures are used for payment, and special circumstances need to be approved.

6. No matter how much the employee borrows out, he or she must sign by the boss, approve and borrow with a loan slip.

If the loan is not approved, the responsible person shall be responsible for any disputes.

Legal basis: Article 14 of the Accounting Law of the People's Republic of China Accounting vouchers include original vouchers and accounting vouchers. To handle the economic and business matters listed in Article 10 of this Law, it is necessary to fill in or obtain original vouchers and send them to the accounting institutions in a timely manner.

Accounting institutions and accountants must review the original vouchers in accordance with the provisions of the national unified accounting system, and have the right not to accept the untrue and illegal original vouchers, and report to the person in charge of the unit; The original vouchers with inaccurate or incomplete records shall be returned, and they shall be required to be corrected and supplemented in accordance with the provisions of the national unified accounting system. The contents of the original voucher shall not be altered; If there is an error in the original voucher, it shall be reopened or corrected by the issuing unit, and the correction shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, it shall be reissued by the issuing unit and shall not be corrected on the original voucher.

Accounting vouchers should be prepared on the basis of the original vouchers and relevant information that have been audited.

Legal Analysis: The process is as follows:

1. The handler shall fill in the payment documents, indicate the payment amount and purpose, and be responsible for the authenticity and accuracy of the payment;

2. The signature and seal of the relevant certifier. If the purpose of payment of the handler involves physical goods, it shall be signed by the warehouse keeper or the person in charge of the physical goods; Where travel expenses, entertainment expenses, and so forth are involved, there shall be a certifier or insider to prove it.

3. Signature of the relevant leaders. The payee shall hold the payment documents proving that the formalities are complete, and report to the relevant leaders for review and signature, and agree to pay.

4. Go to the Finance Department for payment.

Before the cashier pays, it is necessary to review the original vouchers handed over by the personnel of various departments, review its legality, reasonableness and authenticity, whether the procedures are complete, whether the signatures of the responsible persons are complete, and the advance will not be returned if the records are incorrect and the procedures are not complete. If the company's business personnel and procurement personnel need to borrow money from the finance department for procurement, business trips or other reasons, they must fill in the internal loan form, list the department, reason and amount, and the loan can only be handled with the consent of the competent department. After the loan is completed, it is necessary to report to the financial department in a timely manner to offset the loan, and return the balance, and those who have borrowed three times and have not reported the account shall not borrow again, and those who do not report after urging shall be deducted from the salary.

The reimbursement of the purchase price of the purchaser shall provide a complete purchase invoice, which shall be signed by the person in charge of the invoice, and the material warehousing list of the material custodian must be attached to the back before the reimbursement can be made; The material custodian must check the name, specification, quantity, and unit price on the invoice, and check the physical object one by one to count, and check that it is correct, before it can open the material warehousing list, the first joint custodian retained, the second joint financial deposit, and the third joint procurement personnel report, if it is found that the writing is not clear, after asking, re-indicate the content written, to avoid the financial personnel to make the account unclear.

Legal basis: Interim Regulations on Cash Management

Article 2 All organs, organizations, armed forces, enterprises, public institutions, and other units (hereinafter referred to as "account opening units") that open accounts with banks and other financial institutions must collect and use cash in accordance with the provisions of these Regulations and accept the supervision of the depositary banks. The State encourages units and individuals who open accounts to settle their economic activities by means of transfer and reduce the use of cash.

Article 3 In addition to the use of cash within the scope of these Regulations, the economic exchanges between the opening units shall be settled by transfer through the opening bank.

Article 4 The People's Bank of China at all levels shall strictly perform the duties of the competent financial authorities and shall be responsible for supervising and auditing the cash management of the depositary banks.

In accordance with these Regulations and the provisions of the People's Bank of China, the depositary bank shall be responsible for the specific implementation of cash management and shall supervise and manage the income and expenditure and the use of cash by the depositary unit.

Here's how:

1. The reimbursement documents must be complete: the handler, the certifier (for simple expenses) or the acceptor (if there is a physical object), and the approver must sign it.

2. After completing the formalities, the reimburser must review whether the documents are compliant and whether the procedures are complete (such as whether the matters are reasonable, whether the content is complete, whether the calculation is correct, whether there is a seal of the issuing unit, whether the signature is complete, etc.), and some large-scale and more formal units are audited by the accountant before the cashier pays. Sporadic documents, such as business trip tickets, city transportation, etc., require the reimburser to paste on a white paper the size of an accounting voucher, or you can design a reimbursement document paste, write the reason for reimbursement, date, and signature of each party on the front, and paste the document on the back.

3. Also pay attention to whether it is a direct cash payment or advance reimbursement reversal, if the reversal also depends on whether there is a balance to be returned, try not to return the original invoice to him directly, but to receive the balance of the receipt (the invoice and the balance receipt are registered in the cash journal). If you are proficient in business in the future, you can also temporarily keep it in cash and refund it after reimbursement for the advance payment that can be reimbursed within a few days.

4. After the payment of the reimbursement documents, it is best to stamp the "money paid" stamp to avoid duplication and register the cash journal in time.

Here we are:

Look at whether the expenditure voucher is signed by the leader--- review the invoice--- the cashier to sign--- sign for the money--- the recipient to sign--- keep the documents (in order to prevent the loss of documents, make a private small ledger and keep a cash flow account) - make accounting vouchers for the accountant at the end of the month--- record the cash journal (and bank journal) according to the voucher - enter it into the computer.

I don't know if you have a system to standardize the process. The cashier's action is payment, and the payment here includes purchase payment, salary payment, and office expense payment, and there are different requirements for different payments. There are the following differences in checking whether the leader has signed:

Purchase payment, to check whether there is a purchase application, procurement contract, purchase payment application salary payment, to check the salary schedule related information, salary payment application fee payment, to check whether there is a department leader signature, whether the cost is reasonable, and payment application.

Well, correctly, there is the cashier who signs, and the accountant signs it, too.