How To Review Cash Receipts

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, carefully review the following contents in accordance with the relevant provisions and requirements of the Interim Regulations on cash management and the basic accounting standards, and so on: (1) whether the date of completion of the cash collection voucher 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 the cash collection voucher 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 economic business contents reflected by the original vouchers.

Are the accounting subjects used by the company (4) 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) check whether the amount of the collection voucher is the same as the amount of the original certificate.

(6) check whether the number of sheets in the column with the receipts is in line 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.