For accounts receivable, how do accountants and cashiers work together?

1. Accounts receivable are generally collected by business personnel, not financial personnel. If the boss asks the financial collection, it is a bad debt.

2. Accounts receivable do not need to be handled by accountants and cashiers. The business personnel collect the accounts receivable and hand them over to the cashier, and the cashier can collect the payment. After completing the collection, the corresponding documents are submitted to the accountant for accounting.

3. Generally speaking, the IOUs or IOUs of accounts receivable are kept by accountants. When the business person collects, ask the accountant to get an IOU or IOU. If the arrears are not fully recovered, the IOU or IOU will be returned to the accountant.

4. The invoice administrator issues the invoice when invoicing. The invoice administrator can be an accountant or cashier, or it can be full-time.

The cashier is responsible for collecting and paying, reviewing whether the original voucher is complete, and then handing it over to the accountant to do the accounting, the accounting process should also review the original voucher again to ensure authenticity and integrity, and the dunning can be negotiated, if the company has only two people, one person can be responsible for several companies, invoicing is relatively simple, generally the accountant invoicing, the cashier can not hold the accounting position at the same time, the general process is when the payment is made, the applicant needs to apply for payment, and it is best to receive the purchase invoice and then give payment, There must be an invoice for the reimbursement of expenses, for the sales part, you can negotiate with the customer, and then issue an invoice after the collection, so as to ensure that the payment can be recovered in time, these processes are flexibly applied, and a rule of law can be specified. Welcome to log in to the official website of the Accounting School to receive 10g accounting learning materials for free; Pay attention to the accounting class and learn more about accounting.

This should fall under the scope of sales discounts and cash discounts: expenses can be deducted before income tax, but they must be included in income tax.

Debit: Accounts receivable 120*500 (1+17%)

Credit: main business income 120*500

Tax payable - VAT payable 120*500*17%.

This is the case where the rebate and discounted sales are on one invoice) If the invoice is issued separately, VAT can be calculated on the discounted sales.

In the case of cash discounts.

Debit: Bank deposit 120*500*

Finance fee 120*500*

Credit: Accounts receivable 120*500*

Then make an entry for the return of sales.

Accounts receivable and payable should be registered by the accountant, the cashier handles cash receipt and payment and bank settlement business, reviews the relevant original vouchers, and prepares the receipts and payment vouchers, and then registers the cash journal and bank deposit journal in order according to the receipts and payment vouchers, and settles the balance. Let's do a quiz before studying, click on the test, I am not suitable for studying accounting.

Yes, your understanding is correct! This is a basic requirement for the financial internal control system of an enterprise! However, in some small businesses, in order to save labor costs, the boss does not recruit enough financial personnel, so the cashier has to do some current accounts for the accounting staff.

Accounts receivable accounting is responsible for the accounting of sales business and the carry-over of sales costs, and the main subjects involved include main business income, main business costs and bank deposits, accounts receivable, pre-sale accounts, inventory goods, etc.;

Payable accounting is responsible for the accounting of procurement business and expense reimbursement, and the main subjects involved include raw materials, management expenses, sales expenses, bank deposits, prepaid accounts payable, other receivables and payables, employee remuneration payable, etc.;

The cashier is responsible for the operation of collection, payment and financing, compiling the bank deposit balance reconciliation table at the end of the month, checking the bank deposit and monetary fund accounts, and contacting the bank externally;

May 13

Debit: Accounts receivable 66690

Credit: Main business income 57000 Tax payable - VAT payable (output tax) 96905 18

Borrow: Bank deposit.

Finance Expenses. Credit: Accounts receivable 666905 19 a little forgotten...