How To Make Cash Payments Must Be Clear.
The unit's cash must be handled in accordance with the provisions of the cash management Ordinance, which mainly includes the daily operating expenses (such as the payment of wages, etc.), non operating expenses (such as living loans for employees, etc.) and other expenses.
The cashier must deal with the cash disbursement business with a serious attitude, because once the expenditure is wrong, it will cause economic losses to the unit which is difficult to recover.
The principle of cash disbursement includes:
(L)
Cash outlay
Legitimacy.
The cashier must be based on the true, accurate and lawful payment certificate of the customer, and the payment procedures must be completed before payment. The relevant leaders have signed or have been audited correctly.
(2) completeness of cash expenditure formalities.
The cashier shall check and handle the procedures specified.
Cash payment
Procedures, to make payment vouchers legitimate, complete and effective approval procedures, payment matters face to face, accounting treatment is correct and reasonable.
(3) cash is not allowed to be used for payment.
Cash withdrawal is to escape.
Bank of deposit
There are mainly several forms of illegal management of cash, such as fraudulent use of improper means and cash disbursement.
(1) make up the cash in excess of the quota for the purpose of reasonable use (such as travel expenses and reserve funds).
(2) cash withdrawal from accounts of private or other units.
Related links:
The original voucher should be carefully examined before filling the voucher.
Auditing the original voucher is not a simple sum of money and whether the cost is in line with the company's reimbursement system.
We should examine the voucher as well as Holmes.
This requires us to have the ability of doctors to "listen to information and ask questions".
Wang: scrutinize the voucher carefully, mainly examine the authenticity, legality, compliance of the negotiable instruments, and whether the elements are complete and accurate.
Whether the reimbursement procedure is reasonable, whether the signature is complete, whether the approval authority is appropriate or not.
Wen: This listeners are also listening, not sniffing.
Generally speaking, the department heads are responsible for the authenticity of the business. The finance department can not confirm the authenticity of the business one by one. However, if the economic business that the bill reacts with is corroborate with what is known or heard, it should be carefully inquired and verified.
This requires more understanding of the company's production and operation, and more communication with other departments.
Q: when reviewing vouchers, we will check with them and ask as much as possible.
We should ask and confirm each other's questions.
Cut: refers to the use of logical analysis and professional judgment.
To examine whether the elements of the bill (time, place, amount, invoice number) are consistent with the business content, and make a professional judgement on the rationality of each element.
For example, the examination of toll bill should carefully examine the time and place of the bill and whether it is in line with the route, and check the time of the taxi ticket with the time of the business.
If a salesperson reimbursours a large number of fixed bills or a large number of taxi tickets, and suspects that he has false statements, he can also register such bills which have been reimbursed in recent months in Excel, and sort them according to the number of bills and the time of occurrence.
Whether it is false or not, immediately known.
3. The act of pferring public funds to personal savings.
(4) pfer cash through bank or post office exchange and withdraw cash elsewhere.
5. Cash in exchange voucher.
False claims of wages, bonuses and allowances.
- Related reading
- brand building | Li Rucheng: In 5 Years, The YOUNGOR MAYOR Pavilion Will Open To 500 Homes.
- Order-placing meeting | B.Duck Little Yellow Duck Appears In 2015CHIC
- Market quotation | Mother And Baby Market Price War Ignites Cross-Border Electricity Supplier War
- Daily headlines | French President Hollande Meets With Ma Yun
- Enterprise information | 雅戈爾為什么沒來CHIC2015?
- Zhejiang | Cross Border E-Commerce Services Require High
- Staff world | Inditex Push Cash Bonus Employee Incentive Mechanism
- Female house | Shirts And Short Skirts Are The Most Impressive.
- Industry standard | Internet Era Calls For Regulation To Keep Pace With The Industry
- News Republic | YOUNGOR Is Becoming A Designer Without Proper Clothes?
- How To Fully Enjoy Tax Preferences For Small And Micro Enterprises
- Which Year Does The Economic Compensation Start?
- How To Send Wages To The Workers Who Work In The Labor Market?
- "Recruiting Virgo" Is Employment Discrimination.
- Document Writing And Processing: Examination And Approval
- Five Key Points For Writing Official Documents Must Grasp The Essentials.
- Earnings Should Be Credited To Other Comprehensive Income Subjects.
- China'S Travel Management Market Meets Golden Age
- Bosses Are Confused About Choosing Managers.
- High Heel Boots + Small Pants Are Beautiful. CP Sense Is Very Strong In Winter.