What is the allowable cashier error rate in the accounting law

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

The cashier's error rate is the proportion of the cashier's cash receipt and payment error to the total external cash receipt and payment, which is expressed as a millionth ratio; It is the main indicator to assess the quality of cashier's work, and it is also one of the indicators to assess the quality of the work of the whole bank.

How to calculate the cashier's error rate.

The formula is:

The amount of cash errors = the amount of the cashier's long payment + the amount of the cashier's short payment.

When calculating the error rate, the actual error of the long and short payments that occurred and did not cause financial loss or overflow after finding and recovering or returning them is not included in the error amount. In calculating the total amount of cash received and paid, the amount received and paid for the bank's internal transfer is not taken into account. The bank cashier's error rate is usually expressed in parts per million, i.e., the error rate is a few parts per million.

The cashier error rate is the main indicator to evaluate the quality of the business work of the banking staff.

The bank cashier error rate is the ratio of the total length of the business receipts and payments in the same period to the total workload of the receipts and payments in the same period. The wrong amount of money withdrawn or transferred from the issuance library is not counted in the error rate, and the accident cases are not counted in the error rate, and the cashier error rate can be directly reflected in the "cash cashier statistics table".

Accounting Errors: The popular understanding is that as long as it is because of the mistake of remembering the account, it is a mistake in the early accounting period.

Accounting errors refer to errors in measurement, confirmation, and recording during accounting. After an economic transaction or transaction is entered into the accounting system, it is confirmed. Measure, record and report to output accounting information that is useful to information consumers.

The bookkeeping is in the wrong direction. In bookkeeping, the records of debits and credits are reversed in the account books, and the debits are credited and the credits are debited; Mistakenly record the number in red as blue; Or mistakenly record the blue numbers that should be recorded as red letters, which is also an error in the direction of bookkeeping.

Omission. The amount of a voucher is omitted and not recorded in the books of accounts when it is bookkept.

Re-remember. The amount that has already been recorded in the account is repeatedly recorded in the book.

The ledger account is incorrect. Mistaking the ledger account of the journal to be recorded, for example, the account that should be recorded in the bank deposit journal is recorded in the cash in hand journal.

Digital shift. When the journal is registered, the amount digits (or decimal points) are forwarded or backwards.

The proximity is reversed. When registering, the adjacent amount number is reversed, such as 34567 as 43567 or 34576.

Miscalculated at checkout. At checkout, it is found that the numbers are typed incorrectly, and the balance is misremembered, which leads to other irregular errors.

Voucher writing error Inventory inventory error.