How Can Cashiers Handle Related Business?

The original voucher of an enterprise is divided into self-made original vouchers and foreign original vouchers.

Self made vouchers are usually filled by business leaders when business occurs, but some require tellers to fill in, such as cash delivery orders, receipts, checks, check stubs, receipts receipts, cashiers' reports and so on. The original self-made vouchers are filled out by tellers. For external primary indications, they are mainly used to certify their authenticity and whether they have legal effect.

The following points should be noted:

(1) the original vouchers obtained from the external units first identify whether they belong to the legal effect, whether the tax bureau or the Finance Bureau has a supervisory chapter, whether the producer's certificate meets the requirements, and pay attention to whether there are special invoices issued for the original vouchers, financial statements or official seals, and whether there are any fixed special recognized signs, such as car tickets, airplane tickets and so on.

The original voucher is not necessarily stamped with official seal, but there must be a complete procedure to meet the requirements of financial reimbursement.

(2) the original voucher issued from abroad must be stamped with the official seal of the unit, and the original certificate must be duplicated with duplex duplicated paper and numbered consecutively, and the original voucher containing the financial seal or personal seal must be kept together, such as remittance unit remittance voucher, etc.

(3) the original voucher for the purchase of a physical object must have a physical check list; the original proof of the payment must be proved by the official collection of the receivables and cannot be recorded in IOUs.

(4) employees are required to complete formal loans as a business trip.

On the basis of, and when returning from a business trip, it will no longer be returned to the borrower. The borrower will rewrite the slip slip for the purpose of recharging the account. If there are more borrowings, the cashier will receive a separate receipt as proof of entry.

(5) for important blank original vouchers, special personnel should be appointed for safekeeping. When they are in use, they should go through the procedures for application, specify the purpose, the unit of use, the recipients and the starting date of the receipt.

(6) for the original vouchers with high frequency, nature and content, but only with different amounts, the original voucher summary can be compiled, such as taxi tickets for reimbursement, reimbursement of drugs, invoices sold to individuals, etc.

The summary table should have the following contents: summarize the original voucher number, filling date, economic business content, quantity, unit price, tax, witness, auditor, payee, and the number of original vouchers attached.

The summary table is like the flow account bill, which is registered according to the order of economic pactions and finally added. If these original vouchers are not many, they can be attached to the summary table. If the quantity is too large, they should be individually numbered and kept in good order.

In the enterprise, the cashier shall carry out the reimbursement procedure according to the original voucher, register the cash journal and bank deposit journal, and check the original voucher of the execution procedure. This requires the cashier to carry out the system and stick to the principle when reviewing the case, and deal with the original vouchers which are untrue, incomplete, incomplete procedures, unclear writing and calculating errors according to the requirements and procedures of handling the original vouchers.

If the accountants do not stop or correct, nor submit written opinions to the leaders of the unit, they shall bear legal liabilities. They shall report to the competent units or the financial, tax and auditing organs for serious offense or damage to the interests of the state and the public.

When reviewing the original voucher, the cashier should pay attention to the following questions:

(1) authenticity review.

The business content specified in the original voucher is the true face of the economic business. It must not cover up, distort or tamper with the original situation. This requires the parties and units, time, place, content, quantity and amount of the economy to be authentic. Besides the business personnel signing the original voucher, the person in charge of the business must be signed by the chief accountant and audited by the accounting supervisor before it can be used as the original voucher.

(2) integrity

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According to the essential elements of the original voucher, check whether the original voucher has been completed. For some businesses, there is a need for circumstantial evidence to be used as the basis for reimbursement. If the original vouchers need to be identified, if the original vouchers are not uniform, it will be regarded as incomplete procedures. For example, the purchase invoice should be accompanied by the purchase name, specification, quantity, sales unit's certificate of entry, or warehousing of the unit, without the need to enter the warehouse. The signature on the invoice should be signed by the reference person.

(3) review of legitimacy.

It refers to the original document that meets the requirements of accounting system and enterprise financial management.

When reviewing, pay attention to: (1) fake invoices or fake cheques often do not coincide with time. If someone is on a business trip, they return to reimburse invoices, which do not coincide with their business hours, indicating false invoices, and many other fake invoices, such as the issuing party or the invoice itself is a wig ticket.

The cashier should have some basic ability to distinguish false invoices, so that there will be no problems.

Note that although the original invoice is true, it does not fall within the scope of reimbursement according to the enterprise financial system.

Such as private purchase of personal goods, personal consumption items and so on.

If the enterprise reimbursement system allows for the reimbursement of private consumer goods, it should be noted in accounting treatment that this situation is the same as paying personal remuneration to individuals, and the individual income tax should be withheld and paid, so the cashier must understand.

Master the reimbursement scope.

Besides, it is also necessary to note that although some expenses can be reimbursed, the system has limited restrictions on the proportion or amount of reimbursement, for example, most units stipulate that the reimbursement of the medical expenses of the employees should be borne by the parents and the units separately.

In addition, in many units, different travel expense reimbursement standards are stipulated, such as what kind of pportation and daily subsidy standard, etc.

If the party or the original depository keeper loses his original credentials due to carelessness, he should obtain the proof of the official seal issued by the original issuing unit, and indicate the number, amount and content of the original certificate. It can be replaced by the original director of the accounting institution, the accounting supervisor and the unit leader after the approval of the original accountant.

If it is impossible to obtain certificates, such as trains, ships, air tickets, etc., the parties shall write detailed information, and be authorized by the head of the accounting institution, the accounting supervisor and the unit leader, and then make the original voucher.

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