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1. Payment business (the process of payment is generally different for each company, and only the order of accounting and cashier is explained here).
When a payment business occurs, the accountant should first review the legality and compliance of the original voucher, and then prepare the payment voucher, and then hand it over to the cashier to handle the payment, the cashier should register the cash journal or bank deposit journal according to the requirements of the payment voucher, and then stamp the payment seal on the original voucher, and stamp the personal seal on the payment voucher before making the payment.
2. Collection business.
If the cashier is also a cashier, the day's operating income should be summarized and filled in the day's income ** table, and the bank bill and the original documents should be submitted to the accountant for review and then the receipt voucher will be prepared, and then the cash journal and bank deposit journal should be registered accordingly. Of course, if the cashier does not also serve as the cashier, either the accountant or the cashier can collect the cashier's bills, and then handle it according to the above method. The rest of the collection business should also be made by the accountant after the receipt voucher, the cashier and then register the cash journal or bank deposit journal, and the original voucher should be stamped with the receipt seal, and the accounting voucher should be stamped with the cashier's personal seal.
3. For transfer business, the bills will no longer be delivered to the cashier.
4. When the voucher accumulates to a certain amount, the cashier should be handed over to the accountant in a timely manner (see the company's regulations, some 3 days, some 5 days, the time varies, and the time for computerization may be longer), and the cash, bank deposit certificate handover sheet should be prepared when handing over, indicating the number of vouchers, the number of income, the number of expenditures, the balance, etc. After the two sides count and sign each hold a copy, keep a file, the accountant checks the journal after the two sides should be stamped with a personal seal (personal opinion) at the balance of the handover, and then, the accountant according to the voucher to make a summary of the accounting voucher, and then according to the summary of the voucher registration voucher registration of the general ledger, according to the accounting voucher or the original voucher registration of the detailed ledger, when the voucher accumulates to a certain amount should be bound into a book in a timely manner, at the end of the accounting year, should be sorted out in a timely manner. Note:
This should be handled in conjunction with the accounting form adopted by the unit.
5. It should be noted that the cash journal and the bank deposit journal also belong to the statutory account books of the unit, and when an accounting year is over, the cashier should also carry forward the balance according to the provisions and hand it over to the financial archives management department of the unit for management.
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The handover list you are talking about does not need to be accounted for...
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Summary: The handover content includes accounting vouchers, accounting books, accounting statements and notes to the statements, accounting documents, accounting tools, seals and other materials (such as household registers, land registers, meeting record books, documents and files, etc.) Enterprises that implement computerized accounting management should also hand over accounting software, data disks and related materials.
When an accounting personnel submit an application for transfer or resignation to a unit or relevant organ so that the accounting institution can request it as soon as possible, they shall at the same time submit an application for accounting handover to the accounting institution, make preparations, and arrange for other accounting personnel to take over the work.
Notes:1. The handover form should be written clearly. See if the content on the handover form is consistent with the facts.
2. Look carefully at the invoice. The number of invoices is consistent with the facts. The business account should be consistent with the bank account. Whether the reality and the actual exchanges are compatible. Whether the custody account is consistent with the practice. You want to take inventory of the warehouse. Fixed assets should also be inventoried.
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Accounting handover checklist.
Monthly table: 1. The "accounting voucher" of each month from the first month of the company's opening to the month of receiving the account
2. The "profit statement" of each month from the first month of the company's opening to the month of receiving the account
3. The "balance sheet" of each month from the first month of the company's opening to the month of receiving the accounts
4. The "National Tax Return" for each month from the first month of the company's opening to the month of receiving the account
5. The "comprehensive declaration of local tax" for each month from the first month of the company's opening to the month of receiving the bill
6. The "Individual Income Tax Detailed Return" for each month from the first month of the company's opening to the month of receiving the account
Quarterly report: whether the enterprise income tax is "audit collection" or "verification collection".
The "first quarter" to the "quarterly corporate income tax" statement since the company opened.
What is the corporate income tax rate.
Annual report: 1. Accounting indicator report.
2. Stamp Duty Return.
3. Annual report "Enterprise Income Tax Liquidation and Remittance".
Fourth, the annual inspection of the "industrial and commercial annual inspection form".
Tax filing system software and tax declaration CD, tax return card, local tax declaration U disk.
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Accounting handovers include:
Accounting vouchers, accounting books, accounting statements and notes to the statements, accounting documents, accounting tools, seals and other materials (such as household registers, land registers, meeting minutes, clerical files, etc.);
Enterprises that implement computerized accounting management should also hand over accounting software, data disks and related materials.
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3 columns, the serial number of the first column, the second column of the handover items, and the third column of the signature of the signatory.
The contents include general ledger ledgers, ledger ledgers, financial seals, checks, tax registration certificates, legal person certificates, etc.
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Accountants must look at the accounts well and don't make mistakes.
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The cashier handover list is as follows:1. Cashier's voucher: including cash, bank deposits and other monetary funds.
Relevant original vouchers and accounting vouchers.
2. Cashier's account book: including cash journal and bank deposit journal.
Wait. 3. Cash: including RMB and foreign currency in stock.
4. Check: blank check, check collection and reference register.
6. All kinds of bank drafts and cashier's checks used for bank settlement.
Commercial bills, and other bills.
7. All kinds of receipts: including blank receipts, stub copies of used or invalid receipts, etc.
8. Seal: including special financial seal and bank reserved seal.
As well as "cash receipt", "cash payment", "bank receipt", "bank payment", "invalidation" and other business seals.
Contracts, agreements, etc.
10. Accounting supplies: such as reimbursement documents, IOUs, etc. Exam Forum.
11. Keys to offices, desks and insurance tools, and various confidential numbers.
12. All kinds of archives and public accounting tools and appliances kept by the department.
13. All kinds of documents and other business materials.
14. Handling unfinished matters.
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The cashier handover process is as follows:
1. Bank deposit is the core work of the cashier, and when handing over, it must be carefully checked to ensure that the accounts are in line with the facts. If there is a problem with the order of entry, you can fill in the bank balance reconciliation statement after explaining the reason;
2. Inventory the cash in the safe, if there is a white note, you need to verify it carefully. A cash counting form can be filled out and signed by the supervisor;
3. It is necessary to register all the bills on the business, such as checks and bills of exchange, in the table, and record whether it is recorded in the accounts, which is an important basis for dividing the work responsibilities before and after;
4. Make a handover list, fill in the seal and other things that need to be handed over;
5. Organize the information required for the work, compile it into ** and sign it.
During the handover work, the leader needs to appoint supervisors to supervise. After the handover of the work, the two parties and the three supervisors need to sign the corresponding letter of responsibility to determine the responsibility relationship and avoid causing trouble.
Labor Contract Law of the People's Republic of China
Article 50. The employer shall issue a certificate of dissolution or termination of the labor contract when dissolving or terminating the labor contract, and complete the formalities for the transfer of the employee's file and social insurance relationship within 15 days. The worker shall handle the handover of work in accordance with the agreement between the two parties.
Where an employer shall pay economic compensation to an employee in accordance with the relevant provisions of this Law, it shall do so at the time of completion of the work handover. The employer shall keep the text of the labor contract that has been dissolved or terminated for at least two years for future reference.
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When the cashier and the accountant hand over the voucher, a document transfer sheet should be made, ** the items are: serial number, handover date, handover data name, handover person, signatory, remarks, etc. At the time of each handover, fill out the handover form.
1. Preparations before handover:
1. If the accounting vouchers have not yet been filled in for the economic business that has been accepted, the preparation shall be completed.
2. The accounts that have not yet been registered shall be registered, the balance shall be settled, and the seal of the handler shall be affixed after the last balance.
3. Organize the materials that should be handed over, and write written explanatory materials for unfinished matters and remaining problems.
4. Prepare a transfer list, listing the accounting vouchers, accounting books, financial accounting reports, official seals, cash, valuables, check books, invoices, documents, other accounting materials and items that should be handed over.
5. When the person in charge of the accounting institution (accounting supervisor) is handed over, all accounting-related information should be clearly introduced to the successor.
2. Precautions during handover:
1. Cash should be handed over in person according to the balance recorded in the accounting books, and there shall be no shortage, such as the replacement personnel found inconsistencies or "white slips to the warehouse" phenomenon, the transfer personnel should be responsible for checking and dealing with them within the specified time limit.
2. The quantity of valuable ** should be consistent with the records of the accounting books, and when the denomination of the valuable ** is inconsistent with the issue price, it shall be handed over according to the balance of the accounting books.
3. Accounting vouchers, accounting books, financial accounting reports and other accounting materials must be complete and shall not be omitted. If there is a shortfall, the reason must be ascertained and explained in the handover list, and the transferor is responsible.
The accounting process is as follows:
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