Specific Measures For Internal Control Of Bank Deposits

1, authorization and approval.

Establishment of bank deposits

The system must first establish a system of authorization and approval, that is, the occurrence of bank deposit receipts and payments business, which needs to be examined and approved by the chief executive officer or financial officer, and authorized by specific personnel. Approval is generally expressed by signature and seal.

The process ensures that the revenue and expenditure of bank deposits must be authorized.

2, duty differentiation and internal restraint.

The procedure reflects the principle of accounting and internal control, including:

(1) the authorization of bank deposit and payment business is separated from management.

(2) the operation of bank deposit and payment business is separated from the examination.

(3) bank account receipts and payment pactions are separated from bookkeeping.

(4) the custody of bank deposit notes is separated from bank deposit bookkeeping personnel.

(5) the separation of bank deposit notes and seal keeping.

(6) separation of bank deposit journal and general ledger registration.

(7) bank deposits are separated from audits.

(8) bank deposit receipts and payment vouchers are kept away from bank accounts.

3, record and audit.

After checking the original credentials of the bank deposit and payment business, the cashier should fill in or obtain the settlement certificate in time, handle the bank's settlement business, and stamp the "receipt" or "payment" stamp to the settlement voucher and the original voucher, indicating that the amount of the certificate has actually been paid or paid.

Accountants compile the receipts and payment vouchers of bank deposits according to the original accounts of the accounting supervisor.

The original voucher, collection voucher and payment certificate must be audited by the accounting supervisor or authorized auditor after the legality, reasonableness and authenticity of the contents are checked one by one, and signed and sealed before registration.

4, file management.

To ensure that the economy has occurred.

Complete collection and payment vouchers can be mixed continuously numbered, or can be classified consecutively numbered. At the same time, the negotiable instruments shall be kept by the special person. When the bill and settlement business happen, they must be signed by the chief accountant of the accounting department or the person in charge of the enterprise.

5, check.

Cashiers regularly compile the "bank balance adjustment form", which is checked by the accounting supervisor, and the accounts are checked regularly to ensure the safety of bank deposits.

The internal control system of bank deposits refers to the self regulation and supervision of enterprises and institutions in order to maintain the integrity of bank deposits and ensure the correctness and reliability of accounting records.

1, the principle of mutual restraint.

It refers to establishing a relationship of mutual verification or joint verification between departments and posts, separating the implementation and examination of economic business, separating economic business records and execution, separating property custody and records, separating property custody and property checking, separating general ledger and subsidiary ledger registration, so as to achieve automatic error correction and prevent fraud.

2, the principle of jurisdiction.

It refers to the division of work and functions of departments and posts, and to define their respective rights and responsibilities, so that they can be followed in order to coordinate all posts and departments so as to achieve internal control.

3, the principle of cost-effectiveness.

It refers to the implementation of the internal control system and the implementation of it.

Reasonably determining the proportions between cost and benefit of the cost and benefit of the company can not only guarantee the safety and integrity of bank deposits, but also achieve the purpose of controlling and managing them.