How Does The Collecting Unit Handle The Collection Procedures Elsewhere?

The collection unit shall, after delivery or service provided by the contract signed by the recipient and the recipient, fill in the collection and payment settlement voucher.

Since the settlement of accounts receivability is divided into two kinds, the collection and payment of clearing documents are also divided into the collection and payment of clearing documents and the collection and payment undertaking.

Two.

The first part (receipt) is the receipt of the account receivable settlement bank to the receiving unit. The second couplet (the collection receipts) is the collection voucher for the receivable bank to entrust the account bank to handle the receivables. The third (payment voucher) is the payment voucher for the payment unit to pay the loan to the opening bank. The fourth (collection notification) is the account receivable notice of the receivables bank after the receipt of the funds is made to the receiving unit. The fifth (commitment payment notice) is the notice of the payment unit's opening bank to notify the payment unit to undertake the payment (payment) on time.

The collection and payment of settlement certificates is also a five way joint. The first, second, third and fifth functions are the same as those for the postal collection and settlement. The fourth is the basis for the bank to make a telegraph.

The cashier of the receiving unit should fill in the contents of the certificate according to the requirements, including the full name, account number, Bank of account, the full name of the paying unit, account number or address, the size and amount of the collection bank, the number or number of the documents enclosed, together with the shipping conditions (such as the number of the waybill, etc.), the number of the contract names, etc., and the bank seal of the unit in the second "collection unit seal" column of the collection and settlement certificate.

Then, the collection and settlement documents together with the shipping documents or relevant documents and paction vouchers, such as sales invoices, freight forwarding bills, etc., are sent to the bank for collection procedures.

If an account bank considers it necessary, it is necessary to attach an economic contract signed by both parties.

If the shipping documents of the receiving unit are approved

Those that need to be retrieved should be explained to the bank.

After receiving the collection voucher of the receiving unit, the opening bank will conduct a careful examination according to the scope, conditions and collection voucher requirements of the collection settlement, and check and accept the economic contracts signed by both parties when necessary.

According to the regulations, the bank has the longest time not to exceed 2 days.

If it is considered that the audit does not meet the requirements, the bank will not handle it and return the collection certificate.

The procedures for collection shall be reviewed, and the business seal shall be returned to the receiving unit on the first link of the collection and settlement voucher.

If the shipping documents are provided to the receiving units and the banks need to be taken back for safekeeping or depositing after verification, they should be stamped on the linked certificates and shipping documents, and then return the shipping documents to the receiving units.

After receipt of the first collection of the receivable settlement voucher received by the bank seal, the pfer voucher should be compiled according to the first part of the collection settlement voucher and the relevant documents.

Borrowing: accounts receivable * * units

Loan: the sales income of the product or the sales income of the goods, etc.

For the miscellaneous charges paid by the paying unit in the age of delivery, the bank deposit or cash payment voucher should be prepared after the advance payment is made on the basis of the duplicate of the miscellaneous fee receipts (the original unit is sent to the payment unit with the collection and settlement certificate).

Borrowing: accounts receivable * * units

Loan: bank deposits or cash

Example: Dasheng company sells goods 180000 yuan to Daming company by way of collection and payment, and 4000 yuan for freight forwarding, which has been paid by pfer check.

When an enterprise pfers freight with a pfer cheque, the bank deposit payment voucher is prepared according to the shipping documents.

Account receivable -- Daming company 4000

Loan: bank deposit 4000

After completing the collection acceptance procedure, the accounting entries are compiled according to the relevant documents such as the first and the invoice receipts collected by the bank.

Account receivable -- Daming company 180000

Loan: merchandise sales revenue 153846.15.

Payable tax - VAT payable (output tax) 26153.85

In addition, the cashier of the receivables should first register the collection date, the name of the payment unit, the account number, the account bank, the collection amount (such as the commodity), the collection amount, and so on according to the collection settlement certificate.