What Matters Do Trade Union Cashiers Need To Pay Special Attention To?

The accounting of trade unions is relatively simple compared with the daily accounting of enterprises, but for cashier post's daily business processing, it is slightly different from that of enterprise finance.

Compared with corporate financial cashiers, some enterprises' unions will also have their own separate accounts to conduct separate accounting.

So as a person

Is there anything special to note in the cashier?

1, based on the principle of independent management of trade union funds, the trade union expenditure is approved by the president of the trade union "one pen".

This requires the trade union cashier to strictly control the daily use of funds and reimburse them.

Reimbursement documents are paid by actual purchase items, and the relevant personnel are required to sign and confirm the attached documents, so as to implement the responsible person and protect the earmarked funds.

2, in strict accordance with the scope of trade union funds, the use of trade union funds shall not be used for non union activities, and no units, individuals, funds, loans, economic guarantees and mortgages shall be provided.

Although trade unions in enterprises are accounted for separately in their daily operations, trade unions are attached to enterprises.

In the process of daily management, it is easy to cross the capital. As a trade union cashier, it is necessary to strengthen the management of trade union funds and not to provide to enterprises or individuals.

Economic security and mortgage.

3, due to the particularity of the "one pen" examination and approval of trade union expenditure, the trade union shall publish accounts regularly, and will be examined by member supervision and trial.

4, trade union tellers should pay special attention when handling daily withdrawals: the use of cash in a column should be filled with "trade union funds" instead of the reserve funds filled by enterprise tellers.

Travel expenses and so on.

As a trade union cashier, I have read the above contents, and I believe you will be better qualified for the job.

Related links:

Q: what are the main contents of teller reconciliation?

Answer:

Reconciliation refers to the reconciliation of accounts in order to ensure the correctness of account records.

The cashier reconciliation mainly includes the following contents:

(1) check the accounts.

It refers to the checking of account records and bookkeeping vouchers and their original vouchers.

(2) checking accounts.

It refers to the check between different account records.

Main checks:

1. does the sum of the total amount of the total ledger account correspond to the sum of the credits incurred?

2. does the sum of the total debit balances of all general ledgers account for the total credit balance?

3. does the sum of the general ledger account balance with its subsidiary ledger balance tally with the balance of the cash journal and bank journal and whether it is in line with the general ledger balance?

(3) check the accounts.

It refers to the check between the book balance and the actual amount of each property and material.

Main checks:

1. does the balance of cash journal book balance with the amount of cash in stock?

2. is the balance between bank journal journal balance and bank statement balance?

3. is the balance between the details of the property and the material and the actual amount of the property?

4. is there any correspondence between the book balance of the ledger and the record of the other party?