Accounting Rules And Regulations: Basic Provisions Of Bank Draft

There are you and me on the textual research.

1. the bank draft can be used for pfer, and the "bank draft" indicating the word "cash" can also withdraw cash.

2. the drawee bank of a bank draft is the drawee of the bank draft, and the place of payment of the bank draft is the place of the agent payer or the drawer.

3. the signature of the drawee on the bill should be the signature of the bank's bill of exchange and its legal representative or authorized person who has been approved by the people's Bank of China.

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4. the issuing of bank draft must include the following words: the words "bank draft"; the promise of unconditional payment; the amount of the drawee; the name of the payer; the name of the payee; the date of issue; the signature of the drawer.

Bank draft is invalid if one of the above items is missing.

5. the time limit for presentation of a bank draft is 1 months from the date of issue.

If the holder raises the payment over the time limit, the agent payer (bank) will not accept it.

Six

A endorsement may be endorsed, but a bank draft in which the word "cash" is filled is not allowed

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The endorsement of a bank draft shall be based on the actual settlement amount that does not exceed the amount of the invoice.

A bank draft which fails to fill in the actual settlement amount or the actual amount of settlement exceeds the amount of the invoice must not be endorsed.

7. the word "cash" and the loss of the bank draft of the agent's payer may be notified by the drawee to the drawee or the agent to report the loss.

The loss of the words "cash" and the loss of the bank draft of the agent shall not be reported.

8. if a bank draft is lost, the person who loses the bill may make payment or refund to the issuing bank on the basis of a certificate issued by the people's court that he has the right to enjoy the bill.

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In the case of general ledger for multi column cash account and bank deposit journal, there are two ways of accounting treatment:

First, the cashier will register daily cash and bank income journal and expenditure Journal on the basis of the collected payment voucher after the audit. The total amount of expenditure on the daily journal should be charged daily into the income journal, and the total balance will be calculated.

Accountants should strengthen the inspection and supervision of multi column cash and bank deposit journal entries, and be responsible for registering general ledger accounts at the end of the month according to the total number of columns in multi column cash and bank deposit journal columns.

The second method is to set up cash register and bank deposit register book, and register by cashier on the basis of the collection and payment voucher after examination, so that they can grasp the cash in cash and check the receipts and payments in time with the bank. Then, collect and pay the credentials to the accountants to collect and register multi column cash and bank deposit journal daily, and register the general ledger according to the multi column journal at the end of the month.

The cashier register is checked with the multi column cash and bank account journal.

The "test"

The first practice can simplify accounting work, and the second approach can strengthen internal restraint.

In short, using multi column cash and bank journal can reduce the compilation of receipts, simplify the general ledger registration, and clearly reflect the corresponding relationship between accounts, and understand the ins and outs of cash and bank account receipts and payments.