Reserve Fund Management

After obtaining the reserve fund from the bank, the management of the reserve fund should be strengthened, and the reserve fund management includes the loan management and the custody management.

(1) reserve fund management.

1, the various departments of enterprises fill in the "reserve fund loan list", on the one hand, the financial departments approve their sporadic expenses for easy management; on the other hand, they are paid cash by this document.

2, scattered spare parts in various departments should not exceed the stipulated amount in general. If the special needs are met, the managers of the enterprise departments should be approved.

3, the departments' piecemeal cash loans should be sent to the finance department's reserve fund managers (cashiers) regularly, and the loans should be refunded or supplemented.

(two) reserve fund custody.

1, reserve funds should be set up "standby fund" account, and the preparation of "collection and payment of daily reports" to the manager.

2, reserve fund regularly prepare the list of standby funds according to the invoices received, and timely reflect the expenditures of standby funds.

3, the petty cash account should be cleared monthly.

4. Cashiers should keep all kinds of bills related to reserve fund properly.