Physical Inventory

Through the physical inventory, cash spot check and check on bank deposits and cash flow, we can determine an accounting method for the same amount of accounts.

Its functions are:

(1) determine the real number of property, debt and debt, and find out the difference between the amount of deposit and the amount of deposit and the reasons for the difference.

(2) identify the reserves and utilization of various property and materials so as to take measures to fully tap the potential of property and materials and promote the effective use of property and materials.

(3) to find out whether there are any misappropriation, corruption, theft and damage, deterioration and waste of property and materials, so as to take measures to strengthen management and protect the safety and integrity of all property and materials.

(4) check the accounting entity's compliance with financial discipline, find out whether the settlement of all settlement accounts is normal or not, and find out long-term debt and debt, avoid the occurrence of bad debts, and consciously observe the settlement discipline and system.

(5) find out the implementation and implementation of the procedures for checking, keeping, allocating, scrapping, and settling cash and cashier accounts, and find out the problems and take timely measures to establish and improve the relevant rules and regulations and improve the management level.

Property checking can be classified according to different standards.

The object and scope of the inventory can be divided into comprehensive inventory and partial inventory.

According to the time of checking, we should divide them into regular checks and occasional checks.

Property checking is an item.

(1) set up a checking team.

Before the property inspection, the inventory organization and management of liabilities Inventory were established.

Its main duties are:

(2) arranging the preparation work is arranged by the preparatory work inventory team, which mainly includes: the complete and correct accounting records provided by the accounting department; the property management department handles all kinds of formalities, arranges the objects in good order, and prepares the relevant measuring instruments and the required entries for the inventory.

(3) the implementation of property inspection.

The inventory personnel were checked according to the plan and requirements of the inventory team.

When checking the property and materials, the depository of property and materials should be present and registered. The cash register should be checked and the cash register report should be registered. If the bank deposit is checked, the bank deposit journal and the bank statement should be checked, and the "non registration account" should be recorded. If necessary, it can also be verified at the bank.

The property inventory includes two parts: inventory of property, checking and checking the value of property, creditor and debtor.

Spot checks and technical calculations are often used to check physical quantities. Book value method and query verification method are often used for checking and checking value.

The physical inventory method is determined by spot counting or measuring instruments.