2. Responsible for the audit of cash receipts and payments documents. Check whether the documents comply with relevant regulations, whether the items are complete, whether the numerical calculation is correct, whether the amount is consistent, and whether the relevant signatures and seals are complete.
3. Be responsible for checking the accuracy of the physical accounts of the warehouse and the accuracy of the inventory list, ensuring that the accounts are consistent with the facts, and ensuring that the physical accounts of the warehouse are consistent with the data and amount of the general ledger and subsidiary ledger.
4. Be responsible for handling the accounting vouchers of the original vouchers that have been approved, and pass them to the financial manager for approval on a regular basis. After review, they will be posted as formal accounting vouchers. Accounting vouchers should be filled in with true figures, complete contents and consistent accounts.
5. Be responsible for the accounting of the company's expenses and carefully examine the relevant expense documents. According to the various management expenses collected and distributed by each department, the expense list of each department is compiled and analyzed vertically on a regular basis. Report the abnormal expenses of the company to the financial manager or the board of directors in time, and urge all departments to put an end to waste and consciously save.
6. Be responsible for regularly checking the company's current accounts of creditor's rights and debts, including checking the current accounts with the group company, checking the detailed accounts with current accounts payable and accounts receivable on time, and reporting the bad debts to the financial manager or the board of directors in time.
7. Responsible for the daily financial accounting of the company, the registration and inventory of the company's fixed assets, provision for depreciation according to regulations, and establishment of fixed assets ledger.
8. Be responsible for compiling and registering various subsidiary ledger and general ledger, and closing accounts regularly.
9 responsible for the preparation of accounting statements and statements list, and financial report analysis. Submit the relevant statements of last month to the company's financial manager and board of directors for review before 15 every month.
10. Responsible for sorting out accounting data. Accounting data and relevant economic data should be sorted and bound on a monthly basis, so that the documents are complete, neat and beautiful, and easy to check.
legal ground
People's Republic of China (PRC) accounting law
Article 17 All units shall regularly check the accounting book records with physical objects, funds and related materials to ensure that the accounting book records are consistent with the actual amount of physical objects and funds, the accounting book records are consistent with the relevant contents of accounting vouchers, the corresponding records among accounting books are consistent, and the accounting book records are consistent with the relevant contents of accounting statements.
Article 18 The accounting treatment methods adopted by each unit shall be consistent in each period and shall not be changed at will; If it is really necessary to change, it shall be changed in accordance with the provisions of the unified national accounting system, and the reasons, circumstances and effects of the change shall be explained in the financial accounting report.
Nineteenth units to provide guarantees, pending litigation and other contingencies, should be in accordance with the provisions of the national unified accounting system, to be explained in the financial accounting report.
Article 20 Financial and accounting reports shall be prepared according to the audited accounting books and relevant materials, and conform to the provisions of this Law and the unified accounting system of the state on the requirements for the preparation, the objects to be provided and the time limit for providing financial and accounting reports; Where other laws and administrative regulations provide otherwise, such provisions shall prevail.
Financial accounting report consists of accounting statements, notes to accounting statements and financial statements. Financial and accounting reports provided to different users of accounting data shall be prepared on the same basis. Where relevant laws and administrative regulations stipulate that accounting statements, notes to accounting statements and financial statements must be audited by certified public accountants, audit reports issued by certified public accountants and their accounting firms shall be provided with the financial accounting reports.
Twenty-first financial and accounting reports shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work and the person in charge of accounting institutions (accountants); Units with a chief accountant must also be signed and sealed by the chief accountant.
The person in charge of the unit shall ensure that the financial and accounting reports are true and complete.
Article 22 Accounting records shall be written in Chinese. In ethnic autonomous areas, accounting records can also use a national language commonly used in the local area. The accounting records of foreign-invested enterprises, foreign enterprises and other foreign organizations in People's Republic of China (PRC) can use a foreign language at the same time.