Accounting System: The Meaning And Basic Requirements Of Correctly Completing Bills And Settlement Vouchers

Numbers are the basis of computation, and digital writing is a basic skill. Bank accounting is gradually moving towards electronization and networking, and has put forward higher requirements for digital writing.

All employees of the bank must study hard and practise this basic skill. Whether digital writing is correct or not will directly produce two entirely different results. Digital writing is accurate and clear, which will make work work smoothly, thereby improving work efficiency and service quality; otherwise, writing sloppy, sloppy, scribbled, and error prone will lead to false data and confusion of accounts and bring undue losses to work.

Banks, units and individuals bill And settlement voucher is an important basis for handling payment settlement and cash receipts and payments, which is directly related to the accuracy, timeliness and safety of payment settlement. Bills and settlement vouchers are accounting vouchers for banks, units and individuals to record accounts, and are written proof of economic spanactions and clear economic responsibilities.

Therefore, in accordance with the provisions of Chr (34) of the "payment and settlement method", it is stipulated in the fifty-second basic provisions of the "basic accounting standards" formulated by the Ministry of Finance (CHr) for the correct completion of the basic provisions of bills and settlement vouchers, and the completion of the notes and the fifty-second. Settlement voucher It must be standardized and standardized. The elements are complete, the number is correct, the handwriting is clear, the leakage is good, and the scribble is not sloppy. The currency name should be marked before the amount of Chinese capitals, and the currency symbol should be written before the amount of Arabia's lowercase.

In addition, currency names or Currency symbol No vacancy can be left between the sum and the amount. It must be closely linked to prevent the amount of money and human errors. The amount of Arabia's lowercase should be written one by one. The currency name or currency symbol is written before the amount of money, and no currency name or currency symbol is required after the sum of figures.

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The duties of salary accounting Posts generally include:

(1) supervise the use of wage funds;

(2) examine and approve wages and bonuses;

(3) responsible for detailed accounting of wages;

(4) responsible for the calculation of wage distribution;

(5) provision for welfare and trade union expenses.

The duties of inventory accounting positions generally include:

(1) responsible for the detailed classification and accounting of inventory commodities;

(2) compile the inventory cost plan catalogue with relevant departments.

(3) coordinate with relevant departments to formulate the minimum and maximum amount of goods in stock.

(4) take part in inventory check of stock goods.

Materials and materials accounting responsibilities include:

(1) to formulate the accounting and management measures for materials and materials in conjunction with relevant departments;

(2) review the procurement plan for the compilation of materials and materials;

(3) responsible for detailed accounting of materials and materials;

(4) compile the catalogue of materials and materials plan cost with relevant departments.

(5) work out the consumption quota of materials and materials with the relevant departments;

(6) take part in inventory check of materials and materials.

The responsibilities of fixed assets accounting positions generally include:

(1) formulate the accounting and management methods of fixed assets in conjunction with relevant departments;

(2) participate in the establishment of fixed assets renovation and repair plan;

(3) responsible for the detailed accounting of fixed assets and the compilation of relevant reports;

(4) calculate and extract the depreciation of fixed assets and capital for major repairs.

(5) take part in inventory check of fixed assets.