Accounting Treatment: How To Handle Bank Notes

(1) application.

Payment units need to use bank cashiers to settle accounts. They should fill in a triple bank cashier application form, and specify the names of receivables in detail.

If an applicant opens an account in issuing a bank, the reserve bank seal should be affixed to the "bank promissory note application" second.

The cash and cash flow should be specified in the application form.

The format of the "bank cashier application" is determined and printed by the branches of the people's Bank of China.

(2) issue

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After issuing the bank's application for cashier's check, the bank should carefully examine the correctness of the application.

After checking, proceed with the collection procedures.

When a payment unit opens an account in a bank, the issuing bank directly pfers funds from its account; the drawee handles the promissory note in cash, and the issuing bank receives the cash directly.

Banks collect fees for bank cashier in accordance with regulations, and the method of collection is the same as that of the tickets.

A bank cashier is issued after the bank has completed the formalities of collecting the fare and handling fee.

The fixed bank cashier is one by one, and the head office of the people's Bank of China shall uniformly stipulate the size, color and format of the coupon and print it uniformly.

The fixed bank cashier includes 500 yuan, 1O00 yuan, 5000 yuan and 10000 yuan four denominations.

When issuing a fixed bank cashier, the issuing bank should fill in the name of the payee in accordance with the contents of the application and fill in the date of issue with capitals.

The promissory note for pfer is to be marked "cash" on the promissory note. For cash withdrawals, the words "pfer" should be drawn on the promissory note, and the special seal of the draft is added to the bank promissory note, together with the "bank cashier's application".

Hand it over to the applicant.

The cash bank without the words "pfer" or "cash" will be processed according to the pfer.

An open-ended bank promissory note is a form of two couplet, which is a summons for issuing a summons when a bank has cleared the promissory note, and a joint summons is kept by the issuing bank as a promissory note.

Its specific specifications, colors and formats are uniformly stipulated by the branches of the people's Bank of China under its jurisdiction and printed by banks.

The issuing bank should also fill in the name of the payee in accordance with the application of the bank's promissory note and fill in the issuing date in capital letters. The promissory note for pfer will be stamped "cash" on the promissory note. The promissory note for cash withdrawal must be crossed on the promissory note, and the special seal of the bill of exchange and the name card of the managing and rechecking personnel will be stamped on the first couplet of the promissory note. After the amount of the stamped invoice at the back end of the capital amount in the "Renminbi capital" column, the first union of the promissory note and the "bank cashier application" shall be attached to the applicant.

The payer received the bank cashier and the bank returned.

"After the stub is linked, the financial department will prepare the bank deposit payment voucher according to the" bank promissory note application "stub. Its entry is:

Borrowing: other currency funds -- bank notes.

Loan: bank deposit

For banks to collect bank cashier fees according to regulations, the payment unit shall prepare bank deposits or cash payment vouchers.

Borrowing: financial charges -- bank charges

Loan: bank deposits or cash

According to the regulations, all bank cashier will be registered and endorsed.

A bank promissory note holder who pfers the promissory note shall endorse in the endorsement column on the back of the promissory note, affix the bank seal to the bank, mark the date of endorsement, and fill in the name of the ticket unit in the "endorser" column, then submit the bank cashier directly to the endorsed unit and submit the relevant documents to the endorsed unit so as to be examined by the endorsement unit.

The endorsed units shall conduct careful examination of the accepted bank cashier, and the contents of the examination shall be the same as those of the receiving units.

According to the regulations, the endorsement of bank cashiers must be continuous, that is to say, any endorser on the bank promissory note is the endorser closely followed by it and is continuous.

If the issuer of the promissory note is prefaced with the word "no pferable" on the front of the promissory note, the promissory note shall not be endorsed for endorsement. The endorser may also endorse "no pfer" when endorsing the bill, so as to prohibit the pfer of the promissory note endorsement after the pfer.

If the receiving bank accepts the bank cashier, it is not prepared to go to the bank to do the receipts immediately, but is prepared to pfer the endorsement to pay the debt or repay the debt.

Borrowing: other currency funds -- bank notes.

Loan: product sales revenue (or sales revenue, etc.)

Tax payable - VAT payable (output tax)

When the receivables pfer the bank promissory note endorsement to other units, the pfer vouchers should be compiled according to the relevant original vouchers.

If a bank cashier is purchased to purchase materials, a pfer voucher is prepared according to the original voucher such as the invoices and bills.

Borrow: material purchase (or commodity purchase, etc.)

Tax payable - value added tax payable (input tax)

Loans: Other Monetary Funds - bank notes.

If a bank cashier is paid in debt, its entry is:

Borrowing: accounts payable

Loans: Other Monetary Funds - bank notes.