Specific Measures For Internal Control Of Bank Deposits

1, authorization and approval.

In order to establish the internal control system of bank deposits, the system of authorization and approval must be established first, that is, the occurrence of bank deposit receipts and payment services, which should be approved by the staff of the unit or the financial officer, and authorize the specific personnel to do it, and the approval is generally expressed in the form of signature and seal.

The process ensures that the revenue and expenditure of bank deposits must be authorized.

2, duty differentiation and internal restraint.

The procedure reflects the principle of accounting and internal control, including:

(1) the authorization of bank deposit and payment business is separated from management.

(2) the operation of bank deposit and payment business is separated from the examination.

(3) bank account receipts and payment pactions are separated from bookkeeping.

(4) the custody of bank deposit notes is separated from bank deposit bookkeeping personnel.

(5) the separation of bank deposit notes and seal keeping.

(6) separation of bank deposit journal and general ledger registration.

(7) bank deposits are separated from audits.

(8) bank deposit receipts and payment vouchers are kept away from bank accounts.

3, record and audit.

After checking the original credentials of the bank deposit and payment business, the cashier shall fill in or obtain the settlement certificate in time, handle the bank's settlement business, and stamp the "receipt" or "paid" stamp on the settlement voucher and the original certificate, indicating that the sum of the certificate has been paid or paid.

Accountants compile the receipts and payment vouchers of bank deposits according to the accounting documents of the accounting supervisor.

The original voucher, the collection voucher and the payment voucher must be audited by the accounting supervisor or authorized auditor one by one after the legality, reasonableness and authenticity of their contents.

4, file management.

In order to ensure the safety and integrity of the economic pactions, the receipts and payments documents can be mixed continuously numbered or classified consecutively. Meanwhile, the negotiable instruments shall be kept by the special person. When the bill and settlement business happen, they must be signed by the chief accountant of the accounting department or the person in charge of the enterprise.

5, check.

Cashiers regularly compile the "bank balance adjustment form", which is checked by the accounting supervisor, and the accounts are checked regularly to ensure the safety of bank deposits.