Report On Cashier'S Basic Work: Filling In The Cashier'S Report

After paying the account, the cashier should compile the "cashier report" and "bank balance statement" regularly according to the cash journal, bank deposit journal, the securities ledger, bank statements, etc., and report the cash, bank deposits, securities receipts, payments and deposits of the company in a certain period of time, and check the ending balance with the general ledger accounting.

Two. Filling in the teller's Report

1. Compilation of cashier's Report

(1) the reporting period of the cashier's report can be consistent with the accounting period of the general ledger account. If the general ledger accounts for 10 days, the detailed report will be made in 10 days.

(2) the number of balance in the preceding period refers to the amount of the ending period of the preceding period of the reporting period, that is, the book balance of the day before the current reporting period, as well as the "current balance" figures for the detailed report of the previous period.

(3) the total income of the current period is calculated on the basis of the total number of borrowers in the book period.

(4) the aggregate figure is the aggregate figure of the previous period's balance and current income.

(5) the total expenditure for the current period is listed on the basis of the total credit figures.

(6) the current balance refers to the book balance figure at the end of the current period.

It equals "aggregate figures" minus the "current expenditure" figures.

The current balance must be in line with the actual balance.

2.

Compilation of regulatory tables

The bank deposit journal of our bank is checked with the bank reconciliation sheet.

The deposit balance on the bank account, that is, the deposit balance on the bank statement, may not be consistent with the deposit balance on the account of the unit. There are two reasons for the disagreement.

(1) there is a mistake in both accounts.

(2) there is no mistake in keeping accounts between the two parties, but

The pmission time is out of sync, and the "unaccounted for item" occurs, that is, one party has already entered the account, and the other party has not yet received the relevant voucher, so it has not yet entered the account.

Due to the former causes, it should be corrected in a timely manner; from the latter causes, we should eliminate the impact of the failure to reach the accounts. The specific method is to prepare the "bank deposit balance adjustment form".

Example: the deposit balance in the bank account journal of Lele food factory in August 30th was 4500 yuan, and the balance on the bill sent by the bank was 5000 yuan.

(1) at the end of the month, the cheque cheque received by the food factory was 800 yuan, which has been recorded and the bank has not yet been charged.

(2) the end of the month x * * * * * * * food factory opened a 700 yuan account for a pfer check, and the bearer did not go to the bank for the pfer procedures and the bank was not admitted to the bank.

(3) the bank has collected 900 yuan for collection and has been charged.

(4) the amount of water and electricity paid by banks is 300 yuan, which has been accounted for.

According to the above situation, the "food bank balance adjustment form" can be compiled by the X food factory.

The balance after adjustment is neither equal to the book balance at the end of the month, nor the bank account balance at the end of the month. It is the balance at the end of the month that is adjusted according to the balance of the book balance of the two parties. This figure is the true number of the bank deposits at the end of the month.

For the various business pactions that the bank has already entered and the enterprise has not yet entered the accounts, it can not keep accounts according to the above adjustment tables, but after receipt of the relevant vouchers, the accounting vouchers should be compiled and recorded in the relevant books.

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