Job Understanding Of Accounting Review

Review means that the reviewer checks the original documents produced by the receiver and the special reimbursement vouchers, and generates a complete account voucher after the audit is signed.

The current review includes most of the contents of the original review and accounting.

1, the main tasks are as follows: (1) check the special reimbursement vouchers, income vouchers, financial appropriations, business unit receipts, etc., which are delivered by the receiver.

(2) to examine whether the accounting subjects used by the receiving clerk are correct, and whether the accounts of the accounts are carried out according to the prescribed methods and procedures.

Unit specific business accounting is in line with the actual situation.

(3) check whether the number of sheets accepted is consistent with the number of sheets attached to the machine, assist in checking the integrity, authenticity, legality and accuracy of the original vouchers, and classify and collate accounting vouchers.

(4) to check unmistakable special reimbursement vouchers and internal voucher audit signatures, and check the business of non cash settlement in accordance with the payment notice completed by the reimbursement clerk, the account bank and the account number, and check the payment with the receiver.

If the cash settlement method is to check whether the amount of payment is consistent with the amount of the special reimbursement voucher, if a mistake is found in the audit, it is necessary to notify the admissible to modify it in time, and then change the signature to the special account of the newspaper clerk.

5. Every morning and afternoon, the original vouchers, which are arranged in units and in order, are stored separately before they leave work. At the same time, the online bank returns are arranged well. The bookkeeping vouchers after verification are promptly placed on the books every day before leaving work, and the credential vouchers are printed out every week.

(6) according to the collection agreement, in accordance with the collection list, the payment notice will be issued in time for the collection of water charges, electricity charges, telephone charges, provident fund, social insurance and so on.

7 months, 8 days before the month, according to the salary pferred by the Payroll Administrator, the subsystem will issue the subsystem voucher. The auditor will generate the subsystem documents after checking the audit, and issue a four way internal pfer payment notice specially made by the accounting center. The reviewer will check the units' payroll and the internal documents correctly, and pfer the funds to the accounting center's over account.

(8) promptly handle the personal income tax business of medical insurance payment and withholding.

2, there are defects in the current review work: 1. In the whole work, there is relatively little time to review the business. Most of the time is spent on Printing account vouchers and online banking receipts, as well as the repeated duplication of the original documents.

(2) payment supervision is too few. If there is a slight mistake, payment errors will occur.

It is difficult for us to understand and grasp the policy of science and review department (3).

4, the security of documents is difficult to be guaranteed. Due to the time difference in the delivery of credentials, the online banking receipt can not be obtained on the same day. Many days of credentials are placed in open office space, and its security is indeed worrying.