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How To Send And Deposit Cash

2007/12/1 14:52:00 42144

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According to the regulations, in their daily cash receipts and payments, except for the cash that can be disbursed according to the regulations and the cash received from non business sporadic income that can be used to make up for the shortage of cash on hand limit, the cash obtained from other business activities and the cash that exceeds the cash on hand limit must be deposited in the bank on the same day as required. If it is really difficult to deliver the deposit to the bank on the same day, the deposit time shall be determined by the deposit bank. Basic procedures for cash deposit:
(1) Cash arrangement. Before delivering the cash to the bank, the cashier of each unit shall classify and sort the cash delivered to the bank in order to facilitate the cash checking at the bank counter and improve the work efficiency. The sorting method is as follows:
Banknotes shall be classified and sorted according to the face value (i.e. the type of bonds). Paper currency can be divided into primary currency and secondary currency. The primary currency includes 100 yuan, 50 yuan, 10 yuan, 5 yuan, 2 yuan and 1 yuan, and the secondary currency includes 50 cents, 2 cents, 1 jiao, 5 cents, 2 cents and 1 cent. The cashier should open and smooth all kinds of banknotes, and then bind every 100 pieces of banknotes into a bundle with paper strips and rubber bands. For example, a handful of banknotes worth 100 yuan is 10000 yuan, and a bundle is 100000 yuan; A 10 yuan coupon is 1000 yuan, and a bundle is 10000 yuan. If there are less than 100 pieces, they should be spread from large to small.
Coins include 1 yuan, 5 cents, 1 jiao, 5 cents, 2 cents and 1 fen (cents can also not be sent to the bank for the time being, and can be used as currency). Coins should also be sorted according to the currency category. Every 100 coins of the same currency category are a roll, wrapped tightly with paper, and every ten rolls are a bundle. For example, each roll of 50 jiao coins is 50 yuan, and each bundle is 500 yuan. Coins less than 50 pieces can also be kept free, or wrapped in paper and placed separately.
Incomplete and damaged notes, perforated, cracked, broken, pressed, deformed national emblem on the front, and coins with ambiguous numbers on the back should be removed separately and packed separately. The sorting method is the same as before.
(2) Fill in the cash delivery book. After the cash is sorted out, the cashier shall fill in the cash delivery book according to the sorted amount. The cash delivery book is generally in quadruplicate. The first copy is the receipt, which is signed and sealed by the bank as the bookkeeping basis of the delivery unit; The second copy is the bank receipt voucher, the third copy is the receipt notice, and the fourth copy is kept by the bank cashier as the bottom copy for future reference. The basic format is shown in Table 6 -. When filling in the cash collection book, the cashier shall truthfully fill in the relevant contents according to the format, including the name of the payee, the source of the funds, the bank of deposit, the date of payment, the account number, the amount of payment in both words and figures, and the number of bonds.
The cashier should pay attention to the following points when filling in the "Cash Delivery Book":
First, the cashier must truthfully fill in the contents of the cash delivery book, especially the source of funds. (
Second, the date of payment shall be the date of deposit with the bank.
Third, the number and amount of the sub ledger of the securities category must be consistent with the actual number of each securities category. If there are both notes and coins, such as 1 yuan, 50 cents and 1 jiao, the total number and amount of notes and coins should be filled in.
Fourth, when filling in the "Cash Delivery Book", the cashier must use double-sided carbon paper, and the handwriting must be clear and standard, and cannot be altered.
Table 6-5 Cash Delivery Book of ×× Bank of China
Opposite account: Payment date:
Name of payee Account No. of deposit bank
Amount of fund source
One Hundred Thousand Ten Yuan Jiao Fen
RMB
(in words)
Coupon type
Amount: 100 yuan, 50 yuan, 10 yuan, 5 yuan, 2 yuan, 1 yuan, 52 cents in total, sealed by the receiving bank
Whole set of coupons
Zero coupon

Collection checker
(3) Delivery and deposit of payment. After sorting out the cash and filling in the "Cash Delivery Book" as required, the cashier should send the cash together with the "Cash Delivery Book" to the cashier at the bank counter. When making payment, the sender must hand over and count the amount with the cashier at the bank counter. After being checked by the cashier at the counter, the bank shall stamp on the "cash delivery book" as required and return the "receipt sheet" to the sender. The sender shall immediately check the receipt sheet after receiving it and confirm that it is the payment receipt of the unit, and can leave the counter after the relevant bank procedures have been completed.
If it is really difficult for the bank to count the amount of money due to a large amount of money or a large number of fractional coins, it may negotiate with the bank in advance, and both parties shall stipulate the relevant conditions, sign an agreement, and adopt the method of "sealed payment".
Sealed payment means that the payment unit arranges the cash to be deposited in the bank according to the relevant requirements, bundles it up according to the bank's regulations, affixes a seal on the bundle, writes the amount, seals it, and sends it to the bank together with the completed "Cash Delivery Book". The bank shall collect the money after the amount on the seal is cleared. First, the "cash delivery" shall be stamped with the seal of "receipt" and the seal of the receiver, and the "receipt sheet" shall be handed to the payer, and then the amount shall be counted and counted package by package according to the regulations. In case of any short or long payment, go through the formalities of refunding the excess and supplementing the deficiency with the payer.
The unit implementing the method of envelope payment should first sort out the currency, and then "envelope" (bundle) according to the requirements of the bank. When packaging, the banknotes should be classified according to the denomination, and tied into a bundle every 10 bundles. When binding, the backing paper should be padded up and down, and bound in a cross shape. A seal label should be affixed at the knot of each bundle of banknotes, and the seal label should be attached to the backing paper. If there are less than 100 pieces, they shall be sealed after sorting according to the requirements of odd sorting. Coins are classified according to their denominations. They are bound into a bundle of 10 rolls and also affixed with seals. Fractions of less than 100 coins shall be printed on the roll by currency, and the number, amount and date of the coins shall be indicated on the roll, and the name seal of the handler shall be affixed. The amount, date, the name of the person handling the package, and the official seal of the unit must be indicated on the seal of the package. In addition, it is required that the package must be exposed to facilitate the large number of rolling points.
If the method of envelope payment is adopted, if the cashier at the bank counter finds an error when counting the large amount, he/she shall immediately inform the payer. After the payer makes a reply on the spot, he/she shall register it on the "Unit Payment Error Register" set up by the bank, and the payer shall sign and seal it. The company payer shall fill in the "Cash Delivery Book" again according to the amount after the double check. If the bank finds a long or short payment after checking, it shall indicate the amount of the long or short payment on the seal of the package, which shall be jointly signed and sealed by the bank collector and the collection reviewer, registered in the "Unit Payment Error Register" and filled in the wrong payment certificate, and returned the long payment or recovered the short payment to the unit.
If the bank finds a large amount of error when checking the packages, it shall keep the original package, timely notify the payer to send someone to recheck, and then deal with it according to the package agreement.
Cashiers should pay attention to the following matters when delivering cash:
First, it is generally inadvisable to change the face of the cash that has been sorted out and ready for deposit in the bank after filling in the "Cash Delivery Book". If it is really necessary to change the face of the cash, it should be re counted and the "Bank Delivery Book" should be filled in again.
Second, it is better for the payer to be the cash processor, so as to avoid the situation of unclear responsibility when errors occur.
Third, pay attention to safety on the way of delivering and depositing. When delivering and depositing large amount of money, it is better to use a special car and send someone to escort.
Fourth, when making payment on the counter, the payer must hand over and check with the cashier at the counter of the bank face to face, so that the payment can be made at one time, and it is not allowed to make payment while counting.
Fifth, when paying, if the counter is crowded, the payer should wait in order. During the waiting process, the banknotes should not be left out of hand and placed on the counter to prevent accidents.
(4) Accounting. After the payer delivers the cash to the bank and retrieves the "Cash Delivery Book" (receipt sheet), the financial department fills in the cash payment voucher according to the "receipt sheet", and its accounting entry is:
Debit: bank deposit
Credit: cash
If the cash is not summarized by the cashier and sent to the bank, but directly sent to the bank by the enterprise counter, the financial department prepares the bank deposit collection voucher according to the "Cash Delivery Book" (receipt sheet), and its accounting entries are:
Debit: bank deposit
Credit: income from commodity sales, etc
It should be noted that according to the Interim Regulations on Cash Management and its implementation rules, the cash received by each unit must be timely deposited in the bank. If public funds are deposited privately, the bank of deposit has the right to impose a penalty of 30-50% of the amount deposited; 10% - 30% of the amount of money paid shall be fined for those who spend money without permission; If companies borrow cash from each other, a penalty of 10% - 30% of the borrowed amount shall be imposed; Those who reserve off book public funds shall be punished by 10% - 30% of the reserve amount.