Review Cash Receipts And Cash Payment Vouchers

Cash receipts are the basis for cashiers to handle cash receipts.

Before handling every cash income, the cashier must first review the cash collection voucher.

The relevant provisions and requirements of the Interim Regulations and the basic accounting standards for work are carefully reviewed.

(1) whether the date of filling in cash receipts is correct.

The date of completion of the cash collection certificate should not be advanced or postponed on the day when the collection receipt is made.

(2) whether the number of cash receipts is correct.

The main purpose is to check whether the vouchers are numbered consecutively according to the classification numbering method specified in the unit. If there are duplicate numbers, missing numbers or serial numbers, the receipts should be returned to the certificate making personnel to be corrected or re filled.

(3) whether the contents of the cash receipts credentials are true, lawful and correct, and whether the contents of their summary columns are consistent with the contents of the economic business reflected by the original vouchers.

(4) whether the accounting subjects used are correct.

If it is found that the use of the subject is wrong or the accounting direction is wrong, it should be returned immediately to the person making the corrections.

(5) whether the amount of checking receipts is consistent with the amount of original vouchers.

(6) check whether the number of sheets attached to the receipts is consistent with the number of original vouchers attached.

(7) signature, or seal of the cashier, certificate, audit, bookkeeping, and accounting supervisor.

If there is a missing sign, it is necessary to sign the bill before collecting the money.

It is the basis for the cashier to handle the cash payment business.

The cashier pays serious attention to the cash payment voucher for each cash payment business.

Its review method and basic requirements are roughly the same as that of cash receipts.

When reviewing cash payment vouchers, the cashier should pay attention to the following points:

(1) for cash pactions between cash and bank deposits, that is to withdraw cash from banks or deposit cash into banks. In order to avoid duplication, payment vouchers are only prepared according to the credit subjects involved in the receipts and payments business.

(2) when cash payment vouchers appear in the scarlet letter, the actual business pactions should be an increase in cash income, but when handling, in order to avoid confusion, the cashier will cover the voucher.

A cash payment stamp should also be added to indicate that all payments made in the original business have been returned.

(3) when a sale returns, if the quantity is small, and the amount of refund is below the pfer starting point, when cash refund is required, a receipt must be obtained from the other party, and no refund invoice should be used instead of receipt to prepare payment voucher.

(4) if the original voucher obtained from an external unit is lost, it should obtain the certificate of the original issue unit with the official seal, and indicate the name, amount and economic content of the original voucher, which can be substituted for the original voucher after the approval of the person in charge of the unit.

If it is really impossible to obtain proof, the parties shall write the detailed information, and prove it by the same person, and be approved by the leader in charge and the person in charge of finance, so as to replace the original certificate.

(5) "original voucher" can be used as a basis for filling payment vouchers.

But teller personnel need to review the original voucher.

To handle cash receipts and payments and bank settlement business, strictly examine the relevant original vouchers, compile the receipts and payment vouchers, and then register the cash journal and bank account journal in accordance with the receipts and payment vouchers, and balance the funds at any time; check the bank balance at any time; do not issue empty cheque; do not rent or lend bank accounts; ensure the safety and integrity of cash and all kinds of negotiable securities; handle the foreign exchange cashier business according to the regulations of the state's foreign exchange management and foreign exchange purchase, and relevant documents; the cashier is usually only responsible for the registration of cash journal and bank account journal, and shall not be responsible for auditing and archival custody, nor be responsible for the registration of accounts for income, expenses, debts and debts. In accordance with the accounting rules and regulations of the accounting law and the basic accounting standards for work, the tellers shall have the following duties: in accordance with the provisions of the state's cash management and bank settlement system,

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.