Article 27 of the Accounting Basic Work Standard stipulates that the following preparations should be made:
(1) For the closed and accepted economic business, if the accounting voucher is not filled in, it should be filled in.
(2) Unregistered accounts shall be registered, and the balance shall be made, and the seal of the manager shall be affixed after the last balance.
(3) Tidy up all the materials that should be handed over, and write a written explanation on the outstanding matters and remaining problems.
(4) To prepare a handover list, indicating the accounting vouchers, account books, financial accounting reports, official seals, cash, securities, checkbooks, invoices, bills and other accounting materials and articles that should be handed over; Units that implement computerized accounting shall list accounting software and passwords, accounting software data disks, tapes, etc. in the handover list.
(5) When the person in charge of the accounting institution (accounting supervisor) is handed over, the financial accounting work, major financial revenue and expenditure matters and accounting personnel should be clearly introduced to the handover personnel.
2. Cash collected at the delivery point (1) shall be delivered in person according to the balance recorded in the accounting books, and there shall be no shortage. When the handover personnel find the discrepancy or "the blank note arrives at the warehouse", the handover personnel are responsible for finding out and handling it within the specified time limit.
(2) The number of securities should be consistent with the accounting books. If the denomination of the securities is inconsistent with the issue price, it shall be handed over according to the balance in the accounting books.
(3) Accounting vouchers, accounting books, financial accounting reports and other accounting materials must be intact and shall not be omitted. If there is any shortage, the reasons shall be found out and explained in the handover list, and the handover personnel shall be responsible for it.
(4) The balance of the bank deposit account shall be consistent with the bank statement. If there are any outstanding items, a bank reconciliation statement shall be prepared; The detailed account balances of all property, materials, creditor's rights and debts should be consistent with the relevant account balances in the general ledger; On-the-spot inventory should be made of important physical objects, and the current accounts with large balance should be checked with the current units and individuals.
(5) Official seals, receipts, blank checks, invoices, subject stamps and other items must be handed over clearly.
(6) For the unit that implements computerized accounting, both parties shall actually operate the relevant data on the computer, and the handover can only begin after confirming that the relevant figures are correct.
This expert is in charge of supervision.
(1) The chief accountant handles the handover procedures, and the person in charge of the accounting institution (accounting supervisor) supervises the handover.
(2) The person in charge of the accounting institution (accountant in charge) shall go through the handover procedures and be supervised by the person in charge of the unit. When necessary, the competent unit may send someone to supervise the handover.
4. Matters after handover
(1) The handover parties and the supervisor shall sign or seal the handover list, and shall indicate: unit name, handover date, positions and names of the handover parties and supervisor, pages of the handover list, problems and opinions to be explained, etc.
(2) The receiving party shall continue to use the account books before handover, and shall not set up another account book without authorization to ensure the consistency and integrity of accounting records.
(3) The handover list shall generally be filled in triplicate, one for each party and one for file.
Question 2: How to write the work handover form? Thank you very much It's simple. No matter what you do, you should handle the handover.
Question 3: How to write 50 points 1 for the content of work handover, and the scope of work and follow-up items are as you wrote above for others' reference;
2. Transfer of fine items: including paper documents, electronic documents, instruments and equipment, office stationery, etc. , list in detail for others to order and sign;
Question 4: How to write the written confirmation document after work handover? You can continue to hand over the goods, that is, the handover certificate. The content is, according to what spirit, when and who delivered the goods. Finally, surrenders-receivers-and supervisors. Signed and sealed by three parties.
Question 5: How to write the work handover report 10 and make a handover report?
(File number:)
Transferor: heir:
Work handover book
Department: FileNo.:
Name of handover person: handover date: 20 10 0 1 0 1
Change name: change time: 20 10 0 1 0 1.
Main contents of work handover:
1. Working hours of the handover person:
From 0 1 on March 2009 to 3 1 on February 2009.
2. Asset entities or projects operated/managed:
1)
2)
3)
4)
5)
…
…
3. Transfer content:
Attached page * * *, details are as follows:
1)
2)
3)
…
…
This handover book is made in duplicate, with * * pages in total.
Name of supervisor: supervision time: year month day.
Department Leader: Audit Time: Year Month Day
Deputy general manager in charge: approval time: year month day.
General manager: approved on year, month and day.
Archivist: Sign for it on the year, month and day.
Question 6: How to handle the handover procedures? Print out the details of the items that need to be handed over and the actual items that need to be handed over in words, and the handover person and the receiver sign for confirmation respectively. Filing documents.
Question 7: How to write the accounting handover book? Wu XX, the handover person of the accounting personnel's work handover book, was transferred to Wu XX to take over the inventory accounting post upon the decision of the factory finance department. Now, according to the provisions of the Working Rules for Accountants, the following handover procedures are handled: (1) All accounting vouchers of the inventory accounting business accepted before handover have been filled in by the transferor. (2) By the handover date, all the books that should be registered have been registered, and the last balance of the subsidiary ledger has been stamped with the transferor's seal to show responsibility. (3) For the accounting transactions of unprocessed materials, a detailed list of payable purchase money and charter has been drawn up, and a long-term suspense statement has been written (attached). (4) The fulfilled contracts and unfulfilled contracts are clearly stated in the economic contract register of purchased materials one by one in sequence. The stamp duty on the purchase contract has also been paid in full. (5) During the storage period, the stubs of warehouse receipts and outbound orders of material buyers have been bound into volumes, numbered X to X, and XX (bound monthly, with a storage period of 3 years), which have been verified by counting. (6) The inventory quantity and amount recorded in the subsidiary ledger of various materials at the end of this month are completely consistent with the general ledger and warehouse custody account. (7) Special seal for material purchase contract of agricultural machinery factory, which has been verified to be correct. (8) The transferred account book is: 1. Material purchasing ledger 2. Purchase payment payable ledger 3. Packing material deposit payable ledger 4. Packing material ledger 5. Estimated personnel warehouse ledger 6. List of planned prices of materials 7. (9) In the process of handover, the transferor should pay attention to accounting procedures, problems in work, calculation formula of material price analysis and some recent preferential policies. (X) Handover Date: 199X (XI) After the handover, if the original accounting business is found to have violated the accounting system and financial discipline, the transferor shall still be responsible. (12) This handover book is made in quadruplicate. The transferor, the receiver and the supervisor each hold one copy, and send one copy to the factory for filing. Transferor: Wu xx (signature), receiver: Wu xx (signature), supervisor: Guo xx (signature), chief accountant: Ji xx (signature), financial department of agricultural machinery factory (official seal), 200X, XX, XX, XX.
Question 8: How to write the cashier's handover form?
1, RMB: Yuan.
2. Account books: one cash account book (book balance RMB) and one bank journal (book balance RMB).
3. Check: Blank cash check (XXX-XXX)
Blank transfer check (XXX-XXX)
4. Invoice: XX invoice (No.XXX- None. XXX)
5. A verification password.
6.seals
7. Bank statement
Transferor: Supervisor: Receiver:
XX year x month x day
In short, make a list of all the things you should hand over.
Question 9: How to write the work handover report? Is it the work given to you by your supervisor or the work given to another staff member by you?
Question 10: How to write the post and work handover in the employee turnover handover table?
1, data category (all working data (text, computer data), technical data, schemes, plans, documents, etc. ) is generated or held by employees during their employment.
2. Articles (office supplies allocated by the company, articles lent or recovered from the company or other departments)
3. Work items (unfinished business or work items before leaving the company)
4. Other categories (other matters other than the above types)