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Basic work certificate (2): original certificate.
1. What is the original voucher?
Original vouchers, also known as original vouchers, are obtained or filled in when economic business occurs or is completed. The original vouchers used to record and prove that economic business has occurred or been completed are the original data of accounting. The original voucher records a lot of economic information and is the initial voucher to prove the occurrence of economic business. Compared with accounting voucher, it has stronger legal effect, so it is a very important voucher.
Second, the types of original documents
Original foreigner certificate
Foreign original vouchers refer to the original vouchers obtained from foreign units when they have economic relations with foreign units. Such as invoices obtained at the time of purchase and receipts obtained at the time of payment.
Self-made original voucher
(1) One-time vouchers refer to the original vouchers used to record one or more economic businesses of the same nature when completing the formalities of filling vouchers at one time. Foreign original vouchers and most self-made original vouchers are one-time vouchers, such as receipts, invoices, purchase invoices, payment receipts, expense reimbursement, etc.
(2) Cumulative voucher is a self-made original voucher that continuously records similar economic business in a certain period of time and takes its cumulative number as the basis for bookkeeping at the end of the period. It is mainly applicable to economic business with repeated economic occurrences, such as the limited material requisition list used by industrial enterprises.
(3) accounting vouchers. All kinds of original vouchers made by enterprises are generally based on the actual or completed economic business, which are filled in and signed by the managers, but some self-made original vouchers are compiled by accountants according to the recorded results. This kind of original voucher filled in according to account book records is called bookkeeping voucher. For example, when the cost of sold goods is determined at the end of the month, a cost calculation table is prepared according to the records of inventory goods account books; When calculating the production cost of products at the end of the month, the manufacturing expense distribution table and profit distribution calculation table compiled at the end of the month, etc.
(4) Summarize the original vouchers. In practical work, in order to reflect the general situation of an economic business and simplify the filling of accounting vouchers, the original vouchers recording similar economic businesses in a certain period are often compiled into an original voucher, which is called a summary original voucher. Such as receiving summary, commodity sales summary and issuing summary. The summary of original vouchers can only be the same economic business, that is, all original vouchers reflecting the same economic business are summarized into one summary original voucher, and two or more economic businesses cannot be summarized. Summary of original vouchers also belongs to the category of original vouchers.
Three, the original documents to fill in and review
Basic elements of original vouchers
The original voucher is a voucher that records the completion of economic business and clarifies the economic responsibility of relevant units and personnel. So be sure to fill in the original documents seriously and truthfully. Although different original vouchers have different economic business contents and different formats, they all contain the following elements:
(1) Original voucher name;
(2) The serial number of the original voucher;
(3) Date of filling in the original voucher;
(4) the name of the unit that filled in and accepted the original voucher;
(5) Relevant economic business contents;
(6) Quantity, unit of measurement, unit price and total amount involved in economic business;
(7) Signature or seal of relevant departments and personnel;
(8) attachment to the certificate.
Requirements for filling in original vouchers
The original voucher is a legally binding voucher and an important original basis for accounting. The original voucher must meet the following basic requirements:
(1) Record the truth
The economic business must be truthfully filled in, and the date, business content, quantity and amount filled in the original voucher must completely conform to the actual situation to ensure the authenticity and reliability of the voucher.
(2) Fill in the contents completely, without omission.
The original vouchers must be filled in item by item in accordance with the prescribed format and content, and must be signed and sealed by the departments and personnel handling the business, and take full responsibility for the authenticity and correctness of the vouchers.
(3) Clear economic responsibility.
The original voucher should be signed by the person or department in charge. Foreign original documents obtained from other units must be stamped with the financial official seal of the filling unit, and those obtained from individuals must be signed or sealed by the filling personnel; Self-made original vouchers must be signed or sealed by the person in charge of the handling unit; The original documents issued to the outside world must be stamped with the official financial seal of the unit.
(4) Fill in in time, transfer and review according to the prescribed procedures, so as to prepare accounting vouchers accordingly.
(5) The handwriting is clear and neat.
Original vouchers should be written in blue and black ink, and checks should be filled in carbon ink. Two or more sets of written documents must be written completely. Figures in figures of capital and figures in figures should comply with regulations and be filled in correctly. The words and figures on the original documents shall be carefully filled in, legible and easy to identify, and shall not be altered, scratched or repaired at will. If errors are found in ordinary vouchers, they shall be corrected in accordance with the prescribed methods. However, if the vouchers related to cash and bank deposit receipt and payment are filled in incorrectly, they cannot be corrected. It should be stamped "void" and re-filled to avoid wrong payment.
(6) All original vouchers shall be numbered consecutively.
If the voucher has pre-printed numbers, such as invoices, checks, receipts, etc. If it needs to be voided, it shall be stamped with the "voided" seal and kept together with the copy of the stub, and shall not be torn up at will.
Audit of original documents
Auditing accounting vouchers is an important means of accounting supervision. After the original voucher is filled in, in order to ensure its authenticity and reliability, the accounting department must conduct strict examination before filling in the account of the voucher holder. Audit mainly includes two aspects:
(1) The rationality and legality of the economic business recorded in the original voucher mainly depends on whether the recorded economic business complies with relevant laws, decrees, systems and policies; Whether the budget, contract and plan are implemented and conform to the principles of economic accounting. If violations of law and discipline are found, they shall refuse to implement them and report to the relevant departments and leaders.
(2) The technical review of the rationality of the original vouchers is mainly to review whether the contents of the original vouchers and the filling procedures meet the specified requirements, that is, whether the contents contained in the original vouchers are consistent with the actual situation, whether the items filled in are omitted, whether the figures are clear and accurate, whether the writing is standardized, and whether the relevant departments and personnel sign or seal. The original vouchers with technical problems should be returned, and the formalities should be completed or the mistakes should be corrected.
What are the duties of the cashier position?
The duties of cashier positions generally include:
(1) Handle cash receipt and payment settlement;
(2) Register cash and deposit journals;
(3) keep cash on hand and all kinds of securities;
(4) Keep relevant seals, blank receipts and blank checks.
Teller's three-character sutra:
Cashier, very important; Calm down and clear your mind.
Busy business, don't panic; In a good mood, modest attitude.
Take cash and order in person; Be vigilant and pay attention to safety.
Receive cash and count it twice; Distinguish between true and false, exempt from compensation.
Cash, check the bill first; All contents should be countersigned.
Receiving documents should be standardized; Non-compliance, risk.
Don't keep off-balance-sheet accounts; Violation of discipline and fines.
There are long and short, without chaos; Calm down and check.
Borrowers and lenders should be distinguished; Count the cash according to the list.
Monthly vouchers should be regular; Zhang Shuming, the numbers are clear.
Treasury cash, diligent inspection; Don't press the library, don't move.
Cash account, to remember all; Account symbol
What is a cashier?
Cashier work. As the name implies, what goes out is expenditure, and what goes in is income. The cashier's job is to manage the entry and exit of monetary funds, bills and securities. Specifically, a cashier is a general term for handling cash receipts and payments, bank settlement and related accounts, and keeping cash on hand, securities, financial seals and related bills in accordance with relevant regulations and systems. Broadly speaking, as long as bills, monetary funds and securities are collected, kept and accounted for, they all belong to cashier's work. Including the handling of receipts and payments of bills, monetary funds and securities, the sorting and storage of bills, monetary funds and securities, and the accounting of monetary funds and securities. It also includes the receipt, payment and custody of monetary funds in business departments of various units. In a narrow sense, cashier work only refers to all kinds of work that the accounting departments of various units set up cashier posts or personnel.
Cashier In a broad sense, it includes both the cashier in the accounting department and all kinds of cashiers in the business department. Cashier (cashier) and full-time cashier in accounting department have many similarities in work content, methods, requirements and their own quality. Their main job is to handle the income of monetary funds and various bills, and ensure the safety and integrity of the monetary funds and bills handled; They also have to fill in and review many original documents; They also deal with money directly. Besides excellent cashier knowledge, they also have good financial legal knowledge and professional ethics. The difference is that they generally work in the front line of economic activities, and the income of various bills and monetary funds, especially the income of monetary funds, is usually transferred by them to full-time cashiers; In addition, their workflow is income, custody, verification and submission, and generally no special account is set up for accounting. So it can also be said that the cashier (cashier) is the dispatched personnel of the cashier (accounting) institution. They are members of the cashier team of each unit, and their work is part of the whole cashier work. The management of cashier business and the education and training of cashier personnel should be considered comprehensively from a broad perspective. The cashier in a narrow sense only refers to the cashier in the accounting department.
What is the cashier's duty?
Cashier is an important part of accounting work, which involves cash receipt and payment, bank settlement and other activities, and is directly related to the economic interests of employees, units and even the country. If something goes wrong at work, it will cause irreparable losses. Therefore, it is the minimum condition to make clear the responsibilities and authority of cashier. According to the Accounting Law, Accounting Basic Work Standards and other accounting laws and regulations, the cashier has the following responsibilities:
1. Handle cash receipt, payment and bank settlement according to the national regulations on cash management and bank settlement system. Cashiers should strictly abide by the scope of cash expenditure, and cash receipts and payments are not allowed within the scope of non-cash settlement; Observe the cash limit on hand and deliver the cash exceeding the limit to the bank in time according to the regulations; Cash management should be done daily and monthly, and check the book balance and cash on hand before going to work every day. Find problems and check them in time; Bank deposit accounts and bank statements should also be checked in time. If there is any discrepancy, the bank shall be notified immediately to make adjustment.
2. According to the provisions of the accounting system, when handling the receipt and payment of cash and bank deposits, it is necessary to strictly examine the relevant original vouchers, then prepare the receipt and payment vouchers, and then register cash book and deposit journal one by one according to the prepared receipt and payment vouchers, and make a balance.
3. Handle foreign exchange cashier business in accordance with the provisions of the national foreign exchange management and foreign exchange settlement and sale system and related documents. Foreign exchange cashier is a job with strong policy. With the deepening of reform and opening up, international economic exchanges have become increasingly frequent, and the work of foreign exchange cashiers has become more and more important. Cashiers should be familiar with the national foreign exchange management system and handle the settlement, purchase and payment of foreign exchange in a timely manner; Avoid national foreign exchange losses.
4. Grasp the balance of bank deposits, do not write blank checks, and do not rent or lend bank accounts to settle accounts for other units. This is a discipline that cashiers must abide by, and it is also an important aspect of preventing economic crimes and maintaining economic order. Cashiers should strictly use and manage checks and bank accounts to plug the settlement loopholes from cashier posts.
5. Take good care of cash and various securities (such as treasury bills, bonds, stocks, etc.). ) safe and complete. It is necessary to establish a responsibility system for the custody of cash and securities that is suitable for the situation of the unit. If there is a shortage, the cashier is responsible for compensation.
6. Keep relevant seals, blank receipts and blank checks. The safe keeping of seals and blank bills is very important. In practical work, the loss of seals and blank bills brings many economic losses to the unit. In this regard, the cashier must attach great importance to establishing strict management measures. Usually, the financial official seal and cashier seal of the unit should be managed by someone, and the cashier seal handed over to the cashier should be used in strict accordance with the prescribed purposes, and all kinds of bills should be collected and cancelled.
What are the cashier's daily work contents?
The cashier's daily work mainly includes three aspects: monetary fund accounting, current settlement and salary accounting.
1. Monetary Fund Accounting. Daily work includes:
(1) Handle cash receipt and payment, with approval certificate. In strict accordance with the provisions of the relevant national cash management system, according to the receipt and payment vouchers signed by auditors, audit and handle payments. For major expenditure items, they must be examined and signed by the accounting supervisor, chief accountant or unit leader before they can be handled. After receipt and payment, the receipt and payment voucher shall be signed and stamped with "received" and "paid" stamps.
(2) Handle bank settlement and standardize the use of checks. Strictly control the signing of blank checks. If it is really necessary to issue a transfer cheque without filling in the amount due to special circumstances, the payee's name, the purpose of the money, the date of issuance, the prescribed limit and the time limit for reimbursement must be stated on the cheque, and the payee should sign it in the special register. Overdue blank checks should be handed over to the issuer. Incorrect checks must be stamped with "invalid" and kept with the stub. When a check is lost, you should report it to the bank immediately. Bank accounts are not allowed to be leased or lent to any unit or individual for settlement.
(3) carefully enter the journal to ensure daily settlement. According to the processed receipts and payments vouchers, register cash and deposit journal one by one and settle the balance. The book balance of cash should be checked with the bank statement in time. At the end of the month, a bank statement should be prepared to make the book balance consistent with the balance adjustment on the statement. For the final accounts, it is necessary to inquire in time. It is necessary to keep track of the bank balance at any time, and it is not allowed to write empty checks.
(4) Keep cash on hand and keep securities. For cash and all kinds of securities, we should ensure their safety and integrity. Cash on hand shall not exceed the limit approved by the bank, and the excess shall be deposited in the bank in time. It is not allowed to use "white bars" to offset cash, and it is not allowed to misappropriate cash at will. If there is a shortage or surplus of cash on hand, the reasons should be found out and dealt with separately according to the situation, and it is not allowed to take it away or make up for it without permission. If there is a shortage, you should be responsible for compensation. Keep the secret of the safe password, keep the key, and don't give it to others at will.
(5) Keep the relevant seal and register the cancellation check. The seal of cashier management must be properly kept and used in strict accordance with the prescribed purposes. However, the various seals for issuing checks shall not be kept by a cashier. For blank receipts and blank checks, it is necessary to strictly manage, establish a register for registration, and carefully handle the procedures for receiving and canceling.
(6) Check the income voucher and handle the sales settlement. Carefully examine the relevant documents of sales business, handle the settlement of sales money in time in strict accordance with the sales contract and bank settlement system, and collect sales money. In case of sales disputes and refusal of loans, the relevant departments shall be notified to deal with them in time.
2. Current settlement. Daily work includes:
(1) Handle current settlement and establish a clearing system. Handle settlement of other current accounts. The contents of cash settlement business mainly include: fund settlement between enterprises, internal accounting units and employees; Enterprises and external units cannot handle transfer procedures and fund settlement between individuals; Small settlement below the settlement starting point; According to the regulations, it can be used for other aspects of settlement. All kinds of receivables and temporary payments other than the purchase and sale business should be collected and settled in time; Payables and temporary receipts should be paid off as soon as possible. For accounts receivable that are really irrecoverable and accounts payable that cannot be paid, the reasons should be found out and submitted for approval according to regulations. Enterprises that implement the reserve fund system should check the amount of reserve fund, handle the procedures of receiving and reimbursement in time, and strengthen management. For the travel expenses lent in advance, it is necessary to urge the timely handling of reimbursement procedures and recover the balance, and not to default or misappropriate them. Establish a system for clearing other current accounts. For creditor's rights, debts and current accounts other than the purchase and sale business, it is necessary to establish a liquidation procedure system, strengthen management, and settle in time.
(2) Accounting other current accounts to prevent bad debt losses. For the current accounts other than the purchase and sale business, accounts should be set up according to the units and individuals, registered one by one according to the audited accounting vouchers, and the balance should be checked frequently. At the end of the year, the list should be copied to the leaders or relevant departments.
3. Wage accounting. Daily work includes:
(1) Implement the salary plan and supervise the use of salary. According to the approved wage plan, in conjunction with the labor and personnel departments, strictly grasp the payment of wages and bonuses in accordance with the regulations, and analyze the implementation of the wage plan. In violation of the wage policy, bonuses, to stop or report to the leaders and relevant departments.
(2) Review the salary documents and distribute the salary bonus. According to the actual number of employees, salary grade and salary standard, review the salary and bonus calculation table and handle the withholding (including the calculation of personal income tax, housing provident fund, labor insurance fund, unemployment insurance, etc.). ), and calculate the actual salary. According to the classification of workshops and departments, prepare a summary table of wages and bonuses, fill in accounting vouchers, and after examination, withdraw cash with relevant personnel and organize distribution. Wages and bonuses paid must be signed or sealed by the payee. After the payment is completed, the special salary and bonus calculation table should be attached to the accounting voucher or bound separately, and the number of the accounting voucher should be indicated for safekeeping.
(3) Be responsible for wage accounting and provide wage data. Conduct detailed accounting according to the composition of total wages and the source of paying wages. According to the requirements of the management department, prepare relevant salary statements.
How to deal with all kinds of questionable original vouchers?
Accounting personnel (cashier personnel) should conscientiously perform the duties and authority entrusted by the accounting law and adhere to the system and principles in the process of reviewing the original vouchers. Accounting personnel should refuse to handle vouchers that violate the state's provisions on revenue and expenditure, exceed the planned, budgeted or prescribed standards, violate the system's provisions on prepayments, illegally sell materials, arbitrarily lend, sell, scrap and dispose of property and materials, and do not occupy or share production costs. The accounting personnel shall return the vouchers with incomplete contents, incomplete procedures and incorrect figures, and ask the handler to go through the formalities or make corrections. For forged or altered vouchers and other original vouchers that are fraudulent and seriously illegal, accounting personnel should detain them while not refusing to deal with them, and report to the unit supervisor or competent leader in time, demanding to find out the reasons and hold the parties accountable.