What kind of units do not have the conditions to set up accounting institutions and accounting perso

1. Review the completeness, legality and correct amount of the original voucher - Review and correct the original voucher and paste it inside and fold according to the specifications - Check whether the approval procedures are complete - Review the progress of the department's expenses (if the amount exceeds the plan, it can be refused to reimburse) - prepare the accounting voucher. 2. Prepare accounting vouchers according to the original vouchers. 3. Register various sub-ledgers according to the accounting vouchers.

4. Month-end settlement and reconciliation to ensure that the account certificate is consistent, the account is consistent, and the account is consistent. 5. Prepare accounting statements. 6. Binding voucher (ensure that the upper left corner of the voucher and attachments are neat, and the length and width of the attachments are folded to the size of the accounting voucher, and there can be no staples).

7. Accounting file keeping. Founded in 2014, the Accounting School is committed to providing high-quality accounting practice, tax practice, CMA, CPA, and Chinese accounting practice for the majority of accounting practitioners

Whether or not each unit sets up an accounting organization mainly depends on the size of the unit, the complexity of economic business and financial revenue and expenditure, and the requirements of operation and management.

The Accounting Law stipulates that the decision on whether or not to set up an accounting institution for each unit is "based on the needs of the accounting business", that is, each unit can decide whether to set up an accounting institution according to the complexity of its own accounting business. In order to scientifically and rationally organize and carry out accounting work and ensure the normal economic accounting of its own units, each unit should, in principle, set up an accounting organization. Administrative units, social groups, and other organizations with a large number of operations should also set up accounting institutions.

For those small enterprises, administrative institutions with few businesses and personnel, etc., accounting institutions can not be set up separately, and the business can be merged into other functional departments, or bookkeeping.

According to the provisions of the Accounting Law, if a unit cannot set up an accounting institution, it shall appoint accounting personnel and appoint an accounting supervisor in the relevant institution.

The "Accounting Basic Work Specification" issued by the Ministry of Finance stipulates the principles of accounting staffing and accounting post setting, such as stipulating that "accounting positions can be one person and one post, one person with multiple posts or more than one post"; Accounting positions in administrative units may include: the person in charge of the accounting institution or the person in charge of accounting, the cashier, etc.

Accounting Fundamentals Work Specification.

Article 6 Each unit shall set up an accounting institution according to the needs of accounting business; If there are no conditions for setting up a separate accounting institution, full-time accounting personnel shall be assigned to the relevant institution.

Article 8 Units that do not set up accounting institutions and are equipped with accounting personnel shall, in accordance with the Interim Measures for the Administration of Bookkeeping, entrust accounting firms or other bookkeeping institutions that hold a bookkeeping license to carry out bookkeeping.

a.The size of the unit.

b.The economic business is complicated and simple.

c.Financial income and expenditure are complicated.

d.Business governance requirements.

Answer: a, b, c, d

the overall staff size of the unit; the complexity of the unit's business; Organizational structure and development plan of the unit; The factors that should be considered in determining whether a unit has set up an imitation accounting institution are:

1. The size of the unit size.

2. The complexity of economic business and financial revenue and expenditure.

3. Requirements for operation and management Generally speaking, large and medium-sized enterprises and administrative institutions with a certain scale, as well as social organizations and other economic organizations with relatively large amounts of financial revenues and expenditures and a large number of accounting businesses, should set up separate accounting institutions in order to organize the accounting of various economic activities and financial revenues and expenditures of their units in a timely manner and exercise effective accounting supervision. For units that do not have a separate accounting organization, such as enterprises, organs, organizations, public institutions, and so on that do not have a large amount of financial revenue and expenditure and relatively simple accounting business, they may appoint special accounting personnel in the relevant institutions. For units that do not have the conditions for setting up accounting institutions, each intermediary agency ** bookkeeping.

Factors to consider when setting up an accounting institution:

1. Compliance and legality, internal financial accounting control should comply with relevant national laws and regulations and accounting basic work specifications, as well as the actual situation of the unit.

2. The principle of full staff, the internal financial accounting control should be constrained by all personnel involved in accounting work within the hospital, and no individual should have the power to exceed the internal accounting control. The president of the hospital shall be responsible for the establishment, improvement and effective implementation of the internal accounting control of the hospital.

3. The internal financial accounting control shall cover all economic operations and positions related to accounting work within the hospital. And it should be aimed at the critical control points in the process of business processing. Implement all aspects of decision-making, implementation, supervision, and feedback.

4. Internal financial accounting control should follow the principle of cost-effectiveness and achieve the best control effect at a reasonable cost.

The Accounting Law stipulates that each unit shall, according to the needs of accounting business, set up accounting institutions, or set up accounting personnel in relevant institutions and designate accounting supervisors; If the conditions for setting up are not met, an intermediary agency that has been approved to set up an intermediary agency engaged in accounting and bookkeeping business shall be entrusted to keep accounts.

The factors that should be considered in determining whether a unit has set up an accounting institution are: 1. The size of the unit 2. The complexity of economic business and financial revenue and expenditure 3.

Generally speaking, large and medium-sized enterprises and administrative institutions of a certain scale, as well as social organizations and other economic organizations with relatively large amounts of financial revenues and expenditures and a large number of accounting operations, should set up separate accounting organs so as to organize the accounting of various economic activities and financial revenues and expenditures of their units in a timely manner and exercise effective accounting supervision. For units that do not have a separate accounting organization, such as enterprises, organs, organizations, and public institutions whose financial revenues and expenditures are not large and whose accounting business is relatively simple, full-time accounting personnel may be assigned to the relevant institutions. For units that do not have the conditions for setting up accounting institutions, each intermediary agency ** bookkeeping.

Each unit shall set up an accounting institution according to the needs of accounting business, or set up accounting personnel in the relevant institutions and designate accounting supervisors.

The Accounting Law stipulates that the establishment of an accounting organization by each unit shall be specifically decided in accordance with the needs of its own accounting business. There are three ways: one is to set up a special accounting institution; the second is to set up accounting personnel in relevant institutions and designate accounting supervisors; Third, if it does not meet the conditions for setting, it should entrust an intermediary agency that has been approved to set up an intermediary agency engaged in accounting bookkeeping business.

Large and medium-sized enterprises in which state-owned assets and state-owned assets hold a controlling or dominant position must also appoint chief accountants.

Setup of accounting institutions.

The Accounting Law stipulates that each unit shall, according to the needs of accounting business, set up an accounting institution with a wide range of acres, or set up accounting personnel in the relevant institutions and designate accounting supervisors; If the conditions for setting up are not met, the intermediary agency that has been approved to set up a special account to engage in the accounting business shall be entrusted to keep accounts.

Establishment of the unit's accounting organization.

In order to scientifically and rationally organize and carry out accounting work and ensure the normal economic accounting of units, each unit should, in principle, set up an accounting organization. Whether a unit sets up a separate accounting institution often depends on the following factors: first, the size of the unit; second, the complexity of economic business and financial revenue and expenditure; The third is the requirements of operation and management.

Generally speaking, large and medium-sized enterprises, administrative institutions of a certain scale, as well as social organizations and other economic organizations with relatively large amounts of financial revenue and expenditure and a large number of accounting operations, should set up separate accounting institutions. Units that are small in scale and have few businesses and personnel can not set up separate accounting institutions, but merge accounting business with other institutions, or entrust intermediaries to keep accounts. Units that do not set up separate accounting institutions should appoint accounting personnel in the relevant institutions and designate accounting supervisors.

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Summary. Hello, the establishment of an enterprise's accounting organization (the same department below) should be determined according to its own business needs, and it is not required that all units must set up an independent accounting organization.

There are three ways to set up accounting institutions: one is to set up an independent accounting agency for accounting; Set up accounting personnel in other institutions for accounting, and designate the person in charge, the third is to designate an accountant to be responsible for the accounting matters of the enterprise, and entrust the intermediary agency to keep accounts.

How should enterprises and institutions set up accounting institutions?

Hello, the setting up of enterprise accounting institutions (the same departments below) should be determined according to their own business needs, and all units are not required to set up independent accounting institutions. There are three ways to set up accounting institutions: one is to set up an independent accounting agency for accounting; In other institutions, set up accounting personnel to carry out accounting and designate the person in charge of Lu Huiduan, and the third is to designate an accountant to be responsible for the accounting matters of the enterprise, and entrust the intermediary agency to keep accounts.

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The size of the unit, the complexity of economic business and financial revenue and expenditure, and the requirements for the management of operations directly determine whether a unit should set up an accounting organization.

Accounting institutions refer to the functional departments of each unit that handle accounting affairs. According to the provisions of the Accounting Law, each single cluster position shall, according to the needs of accounting business, set up accounting institutions, or set up accounting personnel in relevant institutions and designate accounting supervisors; If the conditions for setting up are not met, an intermediary agency that has been approved to engage in the accounting business of the infiltration cavity shall be entrusted to keep the book.

Answer]: C This question is to assess the setting of the accounting institution. Whether or not a unit needs to set up a separate accounting organization mainly depends on the scale of the unit, the complexity of its financial revenues and expenditures, the complexity of its economic operations, and the requirements of its operation and management. Swift Cave Sect.