Financial Management: Accounting For Cash Receipts

(1) filling in and approving original vouchers.

When handling cashier business, the cashier first examines the foreign

Such as invoices, various receipts, audit of the reasonableness and legality of the business, and the quantity of goods reflected in the voucher, whether the unit price and the amount are correct, whether there is any indication of scraping and alteration, and whether the relevant responsible person has signed the bill to verify the authenticity of the bill.

(two) prepare accounting vouchers.

The contents of the cash register certificate must be complete, clear in writing, standardized in data, accurate in accounting subjects, reasonable in number, and complete in signing procedures.

1, the contents of cash register credentials must be complete. All contents specified in the voucher format must be completed in one by one, and omissions and omissions should not be omitted so as to fully reflect the overall picture of economic activities.

2, fill in the text of cash cashier's credentials, the number must be clear, neat and standardized.

3, the accounting items used in the vouchers must be appropriate.

Reflected by original voucher

According to the accounting system, the nature of the business should be defined as "collecting" and "paying" accounting subjects. The registration of detailed accounts should also include the names of the two level subjects and the detailed accounts, and the accounts should be accounted for.

Generally speaking, the cashier only involves payment vouchers, and does not involve pfer vouchers.

For receipts, the debit subject is "cash" or "bank deposit", and its credit subject should be determined according to the specific circumstances of the economic business.

For example, credit "main business income" and "other business income"; for payment vouchers, the credits are "cash" or "bank deposits", and the debtor section is also determined according to the specific circumstances of the economic business, such as debit "raw materials", "

"", "management cost" and so on.

4. Cash registers need to be numbered consecutively for future reference. For example, a triplicate invoice receipts should be numbered consecutively and numbered.

When cancelled, the "invalid" stamp should be added, together with the stub Union, not to be torn away.

Bookkeeping vouchers are usually numbered in monthly order, which can be done in two ways. One is to compile payment receipts from the first business order to the last business at the end of the month, and the two is to collect payment vouchers and pfer vouchers.

5, the signature of cash teller must be complete.

The original certificate obtained from an external unit or individual must be stamped with a seal or a special financial seal. If the cashier receives the payment, he should stamp the "receipt" and "paid" stamp on the original receipts and payment.

6, accounting voucher audit.

Voucher audit includes the following aspects:

(1) whether the accounting business recorded is consistent with the contents of the original voucher, whether the voucher is truthfully accompanied by original vouchers, and whether the attachment number of the voucher is (Zhang Shu) whether it is consistent with the actual number (Zhang Shu).

(2) the account receivable should be borrowed. The name, amount and corresponding relationship of the account should be correct.

(3) check whether the items in the voucher are complete, whether they conform to the specifications, etc.

(4) whether the abstract column is clear and accurate, and briefly describes the economic content reflected in the original voucher.

He should deal with the problems found in the checking of the bookkeeping vouchers in time, including procedures, contents, filling, or refusing to handle.

The wrong documents should be re filled or corrected according to the relevant provisions.

7. Custody of cash cashier's voucher.

Cash teller credential is an important accounting information for economic pactions, and also an important economic archive and historical data.

Therefore, they must be kept in good order.

And on the front cover, specify the name of the enterprise, the type of the accounting voucher, the number of start and stop, the year month and the beginning and end date, and sign and seal the relevant personnel. The purpose is to facilitate the subsequent search.