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    How To Calculate "Cash Income"?

    2015/9/23 16:38:00 24

    Main BusinessRaw MaterialsAccounting

    (1) fill in the original voucher for examination and approval.

    When handling cashier's business, the cashier shall first examine the original vouchers, such as invoices, receipts, examine the reasonableness and legality of the business, and the quantity of goods reflected in the voucher, whether the unit price and the amount are correct, whether there is any indication of scraping and alteration, and whether the relevant responsible person signs the bill, and verifying the authenticity of the bill.

    (two) prepare accounting vouchers.

    The contents of the cash register certificate must be complete, clear in writing, standardized in data, accurate in accounting subjects, reasonable in number, and complete in signing procedures.

    1, the contents of cash register credentials must be complete. All contents specified in the voucher format must be completed in one by one, and omissions and omissions should not be omitted so as to fully reflect the overall picture of economic activities.

    2, fill in the text of cash cashier's credentials, the number must be clear, neat and standardized.

    3, the accounting items used in the vouchers must be appropriate.

    According to the nature of the cash register business reflected in the original voucher, according to the provisions of the accounting system, it is determined that accounts should be collected and payable, and the names of the two level subjects and the detailed items should be listed in the account of the subsidiary ledger.

    Generally speaking, the cashier only involves payment vouchers, and does not involve pfer vouchers.

    The debit subject of the collection certificate is "cash" or "bank deposit", and its credit subject should be determined according to the specific circumstances of the economic business.

    For example, credit "

    Main business

    For the payment voucher, the credit subject is "cash" or "bank deposit", and the debit subject is also determined according to the specific circumstances of the economic business content, for example, by debit "

    Raw material

    "," material purchase "," management cost "and so on.

    4. Cash registers need to be numbered consecutively for future reference. For example, a triplicate invoice receipts should be numbered consecutively and numbered.

    When cancelled, the "invalid" stamp should be added, together with the stub Union, not to be torn away.

    Bookkeeping vouchers are usually numbered in monthly order, which can be done in two ways. One is to compile payment receipts from the first business order to the last business at the end of the month, and the two is to collect payment vouchers and pfer vouchers.

    5, the signature of cash teller must be complete.

    The original certificate obtained from an external unit or individual must be stamped with a seal or special financial seal of the filling unit. After receiving the payment, the cashier shall affix the "receipt" and "paid" stamp on the original receipts and payment, and include the voucher for filling the personnel, the auditor, the bookkeeping personnel and the accounting personnel in the voucher.

    6, accounting voucher audit.

    Voucher audit includes the following aspects:

    (1) whether the accounting business records are consistent with the contents of the original voucher, whether the voucher is truthfully attached to the original voucher, and whether the attachment number of the accounting voucher is (Zhang Shu) is consistent with the actual number (Zhang Shu).

    (2) the account receivable should be borrowed. The name, amount and corresponding relationship of the account should be correct.

    (3) check whether the items in the voucher are complete, whether they conform to the specifications, etc.

    (4) whether the abstract column is clear and accurate, and briefly describes the economic content reflected in the original voucher.

    The problems found in the checking of bookkeeping vouchers should be dealt with in time, including procedures, contents, filling, or refusing to handle.

    The wrong documents should be re filled or corrected according to the relevant provisions.

    7. Custody of cash cashier's voucher.

    Cash register credentials are important for recording economic pactions.

    Accounting calculation

    Information, which is also an important economic archive and historical data, is the basis for registration booklet.

    Therefore, they must be kept in good order and should be bound up in serial numbers.

    And on the front cover, specify the name of the enterprise, the type of the accounting voucher, the number of start and stop, the year month and the beginning and end date, and sign and seal the relevant personnel. The purpose is to facilitate the subsequent search.

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