Financial System: What Is The Monthly System Of The Qing Dynasty

The so-called "Qing Qing monthly" is the cashier's handling of cash cashier business, which must be liquidated on a daily basis and paid monthly.

The daily clean-up is to point out that the NAC should clean up the business of the day, register all the journals, and write out the cash balance of the inventory, which is consistent with the check of the cash in stock.

The contents of the daily clean-up include:

(1) to clean up all kinds of cash receipts and payment vouchers to check the compliance of the documents, that is to say, whether the contents of various payment vouchers are consistent with the contents of the original vouchers, and also check whether each document has been stamped with "received" and "paid" stamp.

(2) registration and

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All cash receipts and business that happened on that day will be registered and recorded. On this basis, we will see if the accounts are consistent, that is, the contents and amounts of the cash journal entries are consistent with the contents and amounts of the receipts and payments.

After liquidation, cash on the day of the golden day.

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(3) cash check.

The cashier should check the quantity separately according to the vouchers, and then add up the total number, so as to arrive at the actual number of cash on that day.

Check the real and book balances of the inventory to see if they match.

If a long or short paragraph is found, the cause should be further identified and handled in a timely manner.

The so-called long term refers to the number of cash in excess of the number of accounts; the so-called short amount refers to the actual number of less than the book balance.

If the check is long, it is a mistake in accounting.

Etc., should promptly correct the wrong account or fill in the formalities, if it is a small payment to others, it should identify the return and restore the principal. If it can not be refunded, it should go through a certain examination and approval procedure, and it can be used as a unit's income; if a short account is found to be a bookkeeping mistake, it should correct the wrong account in time; if it belongs to the teller's negligence or business level, it should be compensated by the negligent person in general.

(4) check whether cash in stock exceeds the required cash limit.

If the actual cash in stock exceeds the prescribed inventory limit, the teller should deliver the excess part to the bank in time. If the actual cash in stock is below the stock limit, cash should be paid in time.

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The cash limit refers to the maximum amount of cash that is allowed to be retained in accordance with the regulations.

The limit of cash in stock shall be determined by the bank in accordance with the actual needs of the account unit and the distance from the bank.

The quotas are generally determined according to the daily cash requirements of units 3 to 5 days.

Units far away from banking institutions or inconvenient pportation can be relaxed according to the actual situation, but the maximum shall not exceed 15 days.

When a unit opens accounts in several banks, the bank's inventory cash limit is determined by an open bank.

An independent accounting unit that opens accounts in a bank must check the cash limit; the subsidiary unit of the independent accounting unit, because it has not opened an account in the bank, needs to keep cash, but also to approve the cash limit. The limit can be included in the inventory limit of its superior unit. The Retail Sales Department of the commercial enterprise needs to reserve the reserve fund, which can be approved according to the business needs, but not within the unit cash limit.

The calculation method of the cash limit is generally: cash in cash = the average daily payment amount of the previous month (excluding the monthly average wage amount) * defined days.