How To Fill Out A Cashier'S Report

　　 Cashier After the account is charged, the cash register, bank deposit journal, securities ledger, bank statement and other accounting data shall be regularly compiled, and the "cashier report" and "bank deposit balance adjustment form" shall be compiled regularly, and the unit will be reported for a certain period. cash The collection, payment and deposit of bank deposits and negotiable securities shall be checked, and the final balance should be checked with the general ledger accountant.

I. cashier Presentation Fill in

1. Compilation of cashier's Report

(1) the reporting period of the cashier's report can be consistent with the accounting period of the general ledger account. If the general ledger accounts for 10 days, the detailed report will be made in 10 days.

(2) the number of balance in the preceding period refers to the amount of the ending period of the preceding period of the reporting period, that is, the book balance of the day before the current reporting period, as well as the "current balance" figures for the detailed report of the previous period.

(3) the total income of the current period is calculated on the basis of the total number of borrowers in the book period.

(4) the aggregate figure is the aggregate figure of the previous period's balance and current income.

(5) the total expenditure for the current period is listed on the basis of the total credit figures.

(6) the current balance refers to the book balance figure at the end of the current period. It equals "aggregate figures" minus the "current expenditure" figures. The current balance must be in line with the actual balance.

2, the preparation of bank reconciliation statement, bank accounts and bank reconciliation. The deposit balance on the bank account, that is, the deposit balance on the bank statement, may not be consistent with the deposit balance on the account of the unit. There are two reasons for the disagreement.

(1) there is a mistake in both accounts.

(2) there has been no mistake in the account keeping between the two sides. However, due to the unsynchronized delivery time of the settlement documents, there has been an "outstanding account", that is, one party has already entered the account, and the other party has not yet received the relevant voucher, so it has not yet entered the account. Due to the former causes, it should be corrected in a timely manner; from the latter causes, we should eliminate the impact of the failure to reach the accounts. The specific method is to prepare the "bank deposit balance adjustment form".

Example: the deposit balance in the bank account journal of Lele food factory in August 30th was 4500 yuan, and the balance on the bill sent by the bank was 5000 yuan.

(1) at the end of the month, the cheque cheque received by the food factory was 800 yuan, which has been recorded and the bank has not yet been charged.

(2) at the end of the month, the cheque issued by the food factory was 700 yuan, which had been recorded. The holder did not go to the bank to handle the transfer procedures, and the bank did not enter the account.

(3) the bank has collected 900 yuan for collection and has been charged.

(4) the amount of water and electricity paid by banks is 300 yuan, which has been accounted for.

According to the above situation, the "food bank balance adjustment form" can be compiled by the X food factory. The adjusted balance is neither equal to the book balance at the end of the month, nor the bank account balance at the end of the month. It is the balance at the end of the month that is adjusted according to the balance between the two sides' book balances. The figure is the true number of the bank deposits at the end of the month. For the various business transactions that the bank has already entered and the enterprise has not yet entered the accounts, it can not keep accounts according to the above adjustment tables, but after receipt of the relevant vouchers, the accounting vouchers should be compiled and recorded in the relevant books.