How To Handle The Pfer Procedures Of Cashier Work?

The twenty-fourth provision of the accounting law stipulates: "when accounting personnel pfer or leave, they must handle the pfer procedures with the taking over personnel.

The pfer procedures of general accountants are supervised by the heads of accounting institutions and accountants.

The handover of cashiers should be carried out according to the requirements of the pfer of accounting personnel.

When a cashier pfers or leaves office, it is the duty of the cashier to clear the handover between the teller and the takeover personnel, and it is also a major measure to distinguish the responsibilities between the handover staff and the takeover staff.

Doing well the handover work can make the cashier link up before and after work, so as to prevent unclear accounts and financial confusion.

There should be two points in the handover between the teller and the cashier: the first is to pfer the personnel and the takeover staff to clear procedures; the two is to have someone in charge to supervise the handover process.

Transfer request to carry out property clearance, check accounts, check accounts, pfer to clear after filling out the pfer form, the pfer of all the votes, money, and materials to compile detailed handover, according to the book to the receiver, and then signed, sealed by three parties.

The pfer form should be deposited in the accounting file.

The handover of cashiers is usually divided into three stages: the first phase, the handover preparation.

The preparatory work includes the following aspects: (1) registration of the cashier account is completed, and the title is stamped after the last balance.

(2) the cashier account is in line with the cash and bank account. The cash balance is in line with the actual cash check. The bank account balance is reconciled with the bank statement.

(3) fill in the teller account opening form to fill in the pfer date and add the title badge.

(4) arrange all kinds of materials to be handed over, and write out written instructions for the unfinished items.

(5) compile the handover list, fill out the specific names and quantities of the pferred accounts, vouchers, cash, negotiable securities, checkbooks, documents, seals and other items.

The second phase is the handover stage.

The handover of tellers must be pferred clearly to the receiving staff within the prescribed time limit.

The handover personnel should be collected according to the handover volume carefully.

(1) cash and negotiable securities should be collected according to the cashier account and the balance of account books.

When the receiver finds inconsistency, the handover person should be responsible for ascertaining it.

(2) cashier accounts and other accounting information must be intact and not omitted.

If there is a shortage, the reason for the pfer is to be identified and pferred by the handover.

(3) the carrier should check whether the teller account is in line with the general ledger, the cashier account, the cash balance and the balance of the bank statement. If there is any discrepancy, the reason for the pfer should be identified by the handover person, and it should be noted in the handover list and processed.

(4) the receiver receives the official seal according to the pfer order (mainly including financial seal, cheques and leader's seal) and other objects.

(5) after receiving the acceptance, the receiving party should fill in the receiving time on the teller account opening table (see table below) and sign and seal it.

The third phase is the end of the handover.

After the handover is completed, the handover and the supervisor shall sign or seal the pfer.

The handover must include: the name of the unit, the date of delivery, the position and name of the handover and the supervisor, and the questions and comments on the handover of the pages, copies and other requirements.

There are three copies of the handover list, one for each party and one for archival filing.