(1) Handover of cash and bank deposits. Cash on hand must conform to the book. If there are long and short tickets, the handover personnel should find out the reasons and solve the problem of long and short tickets. Sometimes, due to the time problem, the balance of the enterprise bank journal is inconsistent with the bank statement of the opening bank, and the transfer personnel should prepare the bank statement and explain the reasons. Let's take a quiz before studying. Click to test whether I am suitable for accounting.

(2) Handover of bills. Usually, we will come into contact with cash checks and transfer checks. At the time of handover, the transferor lists the number of transferred checks and the check number. And whether the number of remaining bills and the check collection register are completely recorded.

(3) Account book handover. Cashiers usually prepare cash and bank journals, and may also prepare fixed assets books according to the company's situation.

(4) Check whether the accounts are consistent during handover. Account books and materials must be complete and must not be omitted. After receiving, the receiver shall fill in the receiving time on the activation form of each account book and sign and seal it.

(5) the handover of the seal. The receiver receives the official seal according to the handover list (mainly including the special financial seal, the special legal person seal and the special invoice seal).

(6) Handover of other things. According to the list listed in the handover list, the handover person and the handover person shall be clear face to face, and the handover shall be carried out after verification. The handover supervisor refers to the person in charge of enterprise finance.

After the handover, the handover parties and the supervisor shall sign or seal the handover list. The handover list must include: the name of the unit, the handover date, the positions and names of the handover parties and supervisors, the number of pages and copies of the handover list, and other questions and opinions that need to be explained. The handover list is generally made in triplicate, one for each party and one for file.

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