The Cash Management System Within The Unit Has To Be Known.

What is money account control system?

Money account is in charge, that is to say, regardless of money, regardless of money.

Each unit shall be provided with full-time or part-time cashiers, responsible for cash payment and cash custody business, and non tellers shall not be in charge of cash payment and cash custody business; on the other hand, tellers shall not take charge of auditing, accounting archives keeping, and registration of income, expenses, debt rights and debt accounts.

The establishment of a money ledger system can enable tellers and accountants to give and supervise each other, thereby reducing the possibility of errors and corruption.

Because when a person is in charge of money and accounts, his chances of making mistakes and carrying out corruption and the chances of success are greater. Generally speaking, there are few opportunities for two people to make the same mistake, and unless the two people consciously commit fraudulent practices, their chances of individual fraud and success will be greatly reduced.

Of course, managing money doesn't mean that no member can manage any account.

While handling cash receipts and payments and cash keeping, cashiers also register cash accounts and prepare cash daily statements, and register cash general ledgers with accountants. Some units register cash accounts (including cash general ledgers and daily accounts) by tellers, and cashiers prepare cash daily statements.

However, in accordance with the provisions of the accounting law, tellers are not allowed to take charge of auditing, accounting records keeping, and registration of revenues, expenses, claims and debts.

All units shall establish and improve the cash expense approval system in accordance with the Interim Provisions of the Interim Regulations on cash management and the detailed rules for the implementation of the rules, and in accordance with the actual production and management practices, the simpleness of cash payment business and the amount of cash expenditures, so as to enhance the daily management of cash expenditures.

The cash expenditure approval system should generally include the following:

(1) clarify the scope of cash expenditure of the unit.

The units shall, according to the provisions of the Interim Regulations on cash management and the detailed rules for their implementation, determine the cash expenses of their units, such as paying the wages of workers, paying travel expenses for staff and workers, paying loans to employees on account of public debts, paying petty purchase materials and miscellaneous expenses.

(2) formulate various reimbursement vouchers, stipulate reimbursement procedures and methods.

Each unit should make various reimbursement credentials according to its business contents, such as payroll, loan sheet, purchase voucher, travel expense reimbursement list, etc., and stipulate the usage of various reimbursement vouchers, as well as the pfer procedures of various vouchers, and determine the reimbursement methods for various cash disbursements.

(3) determine the examination and approval authority of various cash expenditures.

All units should determine their respective approval limits for different amounts and different cash expenses according to their business scale and internal responsibilities.

For example, if the amount of cash expenditure is below 500 yuan, it shall be examined and approved by the accounting personnel. If the amount of cash expenditure exceeds 500 yuan or less than 1000 yuan, it shall be examined and approved by the financial controller of the unit. If the amount of cash expenditure is above 1000 yuan or less than 5000 yuan, it must be approved by the chief accountant of the unit (or the vice director of the factory, etc.). The approval of the supreme leader of the unit shall be approved if the amount of cash expenditure exceeds 50O0 yuan.

The cashier shall pay the cash payment business according to the payment vouchers approved by the authority and the signed vouchers and the original vouchers.

Those who have not passed the examination and approval and signature or the relevant personnel exceed the prescribed examination and approval authority.

No payment is allowed.

What is the monthly system of the Qing Dynasty?

The Nissan monthly knot is a basic principle and requirement for cashiers to handle cash cashiers. It is also an important measure to avoid long and short payment.

The so-called monthly closing is teller's cash handling business, must be cleared by day, monthly checkout.

The daily clean-up is to point out that the NAC should clean up the business of the day, register all the journal entries, and balance the cash book balance with the check of the cash count.

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) register and clean up the journal.

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 in conformity with each other, that is, whether the contents and amount of the registered cash register are consistent with the contents and amounts of the receipts and payments.

After liquidation, the cash balance on the day of the golden journal appears.

(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 actual number and the book balance 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 it is found that a long account belongs to a bookkeeping error or a loss of documents, it should promptly correct the wrong account or make up the formalities. If a person pays less, he should identify the returning principal. If it can not be refunded, it can be used as a unit's income after a certain examination and approval procedure; if a short account is found to be a bookkeeping mistake, it should correct the wrong account in time; if it belongs to a teller's negligence or professional level, he should generally pay compensation to the negligent person according to the regulations.

(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.

On the basis of the system of checking the cash in the month of the Qing Dynasty and by checking and checking the cash in cash, in order to strengthen the supervision of the cashier's work, find out the possible cash errors or losses, prevent the occurrence of illegal activities such as corruption, theft, misappropriation of public funds and so on, ensure that the cash in cash is safe and complete. Every unit should set up a cash inventory system, and make a inventory check by the relevant leaders and professionals, periodically or irregularly check the inventory cash situation, and focus on whether the accounts are consistent, whether there is a white bill to arrive at the warehouse, whether there is any private loan, whether there is any misappropriation of public funds, whether or not to embezzle public funds, and whether there is any extra capital or other illegal activities.

Generally speaking, the cash check is mostly based on the method of surprise check, without notification to the cashier in advance, so as to prevent any advance.

This avoids interference with normal business.

When checking, tellers should always be present and give active cooperation.

After the completion of the inventory, the "cash inventory report form" should be filled out by the inventor to fill in the account, deposit and surplus or shortage amount, and explain the reason and report it to the Department concerned or the person in charge.

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