Cashier Accounts Processing Procedures Make Assets No Problem.

The form of accounting is also called accounting processing organization procedure or accounting procedure, which is a way of combining Book Organization, bookkeeping procedure and accounting method.

The book organization refers to the relationship between the types and formats of account books and the various accounting books. The bookkeeping procedures and accounting methods refer to the collation and pfer of documents, the registration of account books, and the compilation procedures and methods of accounting statements.

Due to the different nature and characteristics of economic activities of different units, the scale of economic business is also different. Therefore, the account books, the types and formats of vouchers and the relationship between various accounting books and the corresponding accounting procedures and methods are different.

Different accounting organization, bookkeeping procedures and bookkeeping methods are combined to form various forms of accounting.

Each unit should adopt its own actual conditions and specific conditions to adopt or design accounting forms suitable for the nature and characteristics of its own economic business.

Therefore, although every accounting unit has its own characteristics, it should make clear provisions on the accounting form.

A reasonable and effective form of accounting should generally meet the following requirements:

(1) it is compatible with the characteristics and scale of the production and operation management of the unit and the complexity of the business.

(2) to provide a correct, comprehensive and timely supply of relevant economic operations and financial revenues and expenditures, so as to meet the needs of the operation and management of the unit and the national macro management work.

(3) guarantee

Under the premise of correct, real and systematic integrity, we should simplify unnecessary accounting procedures as far as possible, improve the efficiency of accounting work, and save manpower, material resources and financial resources in accounting work.

The accounting methods commonly adopted by China's state-owned enterprises include:

(1) the form of accounting voucher accounting;

(2) summarize the form of accounting voucher.

(3) accounting summary form;

(4) multi column journal account form;

(5) general ledger accounting.

It should be pointed out that the forms of accounting are varied and are still developing. Here are only a few common accounting forms.

Its basic procedures are:

(1) to collect receipts and payment vouchers based on original vouchers or summary original vouchers; to pfer securities investment business, and to directly register securities classified subsidiary ledgers (bond investment ledger, stock investment ledger, etc.) according to original vouchers or original vouchers.

(2) register according to the collection voucher and payment voucher.

Bank deposit journal, securities subsidiary ledger.

(3) check the balance of cash journal with cash daily and check with cash general ledger regularly; bank journal journal will be checked with the bank statement issued by the bank, at least once a month, the balance of bank journal and the bank deposit ledger will be checked regularly; the securities ledger and stock securities should be checked regularly.

(4) according to cash journal, bank deposit journal,

A subsidiary ledger, a bank statement issued by an account bank, etc., to prepare cashier reports on a regular or irregular basis, and provide accounting information for cashiers.

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