I am a new accountant and I have just arrived at a company to take over accounting work. What should I pay attention to when handing over?

The basic procedures for handing over accounting work are as follows:

(1) Preparations before handover. Accountants must make the following preparations before handling the handover of accounting work:

① Accounting vouchers that have not yet been completed for the economic business that has been accepted should be completed.

② Accounts that have not yet been registered should be fully registered, the balance should be settled, and the handler's seal should be stamped after the last balance.

③ Organize all the materials that should be handed over, and write down written explanations for unfinished matters and remaining issues.

④ Prepare a transfer inventory, listing the accounting vouchers, accounting books, financial accounting reports, official seals, cash, securities, check books, invoices, documents, other accounting materials and items that should be transferred; For units that implement accounting computerization, the transfer personnel engaged in this work should list the accounting software and passwords, accounting software data disks, tapes, etc. in the transfer inventory.

⑤ When the person in charge of the accounting organization (accounting supervisor) is handed over, the financial accounting work, major financial revenue and expenditure issues, and the situation of the accounting personnel should be clearly introduced to the successor.

(2) Handover point collection. Before the handover person leaves the company, he must hand over all the accounting work he/she manages to the person taking over within the prescribed time limit. The takeover personnel should carefully collect items one by one according to the transfer inventory. The specific requirements are:

① Cash must be handed over in person according to the balance recorded in the accounting books, and there must be no shortage. When the replacement staff finds inconsistencies or "white slips arrive in the warehouse", the transfer staff will be responsible for checking and handling within the specified period. .

② The number of securities must be consistent with the accounting book records. If the face value of the securities is inconsistent with the issue price, the balance of the accounting books will be handed over.

③Accounting vouchers, accounting books, financial accounting reports and other accounting materials must be complete and must not be omitted. If there is a shortage, the reason must be found out and explained in the transfer inventory, and the transferor will be responsible.

④The balance of the bank deposit account must be reconciled with the bank statement. If there are any unaccounted items, a bank deposit balance reconciliation statement should be prepared to reconcile; the detailed account balances of various property materials and claims and debts must be The balances of relevant accounts in the general ledger are checked for consistency; important physical objects must be physically inventoried, and current accounts with large balances must be checked with the corresponding units and individuals.

⑤Official seals, receipts, blank checks, invoices, account seals and other items must be handed over clearly.

⑥For units that implement computerized accounting, both parties to the handover should actually operate the relevant data on the electronic computer and confirm that the relevant figures are correct before handing over.

(3) A dedicated person will be responsible for supervising the delivery. In order to clarify responsibilities, when accounting personnel handle work handover, there must be a dedicated person responsible for supervising the handover. Through supervision of the handover, it is ensured that both parties carefully handle the handover procedures in accordance with relevant national regulations to prevent it from becoming a mere formality and ensure that the accounting work is not affected by changes in personnel; it is ensured that both parties to the handover enjoy rights and assume obligations on equal legal status, and are not allowed to Either party uses the big to suppress the small, the strong to bully the weak, or threats by illegal means. The handover inventory shall be reviewed, signed and stamped by the handover supervisor, and shall be used as a certificate to clarify the responsibilities of both parties to the handover.

(4) Relevant matters after the handover:

① After the handover of accounting work is completed, both parties to the handover and the supervisor shall sign or seal the handover list, and shall also add their signatures or seals to the handover list. Indicate on it: the name of the unit, the date of handover, the positions and names of both parties to the handover and the person overseeing the handover, the number of pages in the handover inventory, and any questions and comments that need to be explained, etc.

② The takeover personnel should continue to use the account books before the handover and shall not establish new account books without authorization to ensure that the accounting records are consistent and complete.

③The handover inventory should generally be completed in triplicate, with each handover party holding one copy and keeping one copy. I am a new accountant and would like to know what I should pay attention to during the handover

Mainly ask about the nature of the company, the types of taxes payable, the handover of account books and previous vouchers, and accounting work such as financial seals What needs to be paid attention to during handover?

According to the provisions of the "Basic Accounting Work Standards", when cashiers (including those who work as temporary cashiers) cannot work in the original cashier position for any reason, they should report to the person who takes over (including the original cashier). The agent) shall go through the handover procedures; those who fail to go through the handover procedures shall not be transferred or resign. This is the responsibility of the cashier for the work, and it is also an important measure to distinguish the responsibilities of the handover personnel and the takeover personnel.

1. Handover requirements

Two things should be done when handing over a cashier: first, the handover personnel and takeover personnel must complete the formalities; second, the handover process must be supervised by a dedicated person. At the time of handover, the property must be cleaned up and accounts must be reconciled and accounts reconciled. After the handover is clear, the handover form should be filled in, a detailed handover list of all transferred tickets, money, and items should be compiled, and the list should be counted to the person receiving the handover. After the handover is verified to be correct, it will be signed and sealed by the handing over, receiving and supervising parties.

2. Handover content

The general content of the cashier handover work includes the following items:

(1) For cash in stock (cash, gold, silver, jewelry, etc.), securities (securities, stocks, etc.) , commercial bills, etc.) and other valuables must be handed over one by one according to the relevant records in the accounting books.

(2) Handover of checks (blank cash checks, voided cash checks, transfer checks, etc.), invoices (blank invoices, used or invalidated invoice stubs or other invalidated invoices, etc.), seals (for financial purposes only) seal, bank reserved seal, seal and seal card as well as "cash received", "cash paid", "bank received", "bank paid" and other business seals). At the same time, the transferee will replace the seal reserved in the bank.

(3) The numbers of checks and invoices must be connected, and attention should be paid to counting during handover.

(4) Cashier vouchers (original vouchers, accounting vouchers), collection receipts (blank receipts, used or invalid receipt stubs or other invalid receipts), and check books must be read clearly when receiving them. And keep it properly.

(5) When handing over the cashier's account books (cash journal, bank deposit journal, etc.), the transferor should check whether the accounts and account facts are consistent and complete.

(6) Make a list of other relevant accounting materials (bank statements, contracts, agreements, etc. that should be kept by the cashier), relevant accounting documents, and accounting supplies when they are handed over, and record them carefully.

(7) Enterprise certificate. It mainly includes the original and duplicate of the enterprise's business license, the original and duplicate of the organization code certificate, the original and duplicate of the tax registration certificate, the bank account opening license, the invoice purchase copy, the local tax pass card, etc.

(8) The bank deposit account should be checked with the bank statement, and a bank deposit balance reconciliation statement should be prepared.

(9) The transferor should hand over the safe password, keys, office keys, desk keys, door cards, etc. to the transferor one by one. The password and related locks should be changed immediately after the handover.

3. Notes on handover of cashier work

Notes on handover of cashier work:

(1) Cash balance: enter all cash receipts and payment documents into the account, and balance the cash account, and The handover is accurate.

(2) Bank deposit balance: Enter all bank receipts and payment documents into the account, and settle the balance of the bank deposit account. It is best to provide a certificate and go to the bank to print a temporary statement and prepare it. A balance reconciliation statement.

(3) All received bank payment vouchers (including: checks, credit memos, wire transfer orders, draft power of attorney, etc.) must be registered in the handover form (especially numbered documents). This is very important, because if a previous payment is not recorded in the account, it has nothing to do with you. It means that the previous cashier did it)

(4) It is best to receive the bank seal separately. After receiving it, make a small mark on the seal (generally you can't tell), so you can tell if something happened before or after you.

The stamping methods for transfer checks and cash checks are the same, with the special financial seal on the left and the corporate seal on the right. The difference is: for transfer checks (two slashes in the upper left corner), the payee is the name of the receiving unit (endorsed by the payee). Please write it as much as possible (there is no risk of loss, it is useless as long as the other party does not endorse it) ; Cash check (not crossed), the payee is the unit (the bank seal must be stamped on the back) or an individual (cash check cannot be issued to the other unit).

(5) The handover form must be written clearly. Check whether the content on the handover form matches the facts.

(6) Read the invoice carefully. The invoice amount is consistent with the facts. The business account must be consistent with the bank account. Whether reality and practical transactions are consistent. Whether the custody account is consistent with the practice. To inventory the warehouse. Fixed assets should also be inventoried.

(7) If you have time, the unit’s current accounts should be reconciled. Personal accounts need to be reconciled.

In short, you must pay attention to the accounting handover. Otherwise there will be consequences at your own risk. So don't be afraid of trouble. All aspects involving accounting must be verified. The previous accountant has no responsibility after the handover. What should you pay attention to when handing over accounting work?

You can do accounting manually, and then record it according to the monthly balance. Regarding tax issues, you can know whether you are a general taxpayer by looking at the tax registration. You can also call the tax office to ask Bureau. I don’t want your points, you can keep them.

If you have any questions, please contact my QQ number 326096239! What should you pay attention to when handing over work with an accounting company?

The accounting company will mainly give you What we do is to prepare external accounts, statements, tax forms and statistics, or help you verify your industrial and commercial license; collect the accounts, statements, general ledger and cash book from them, write a handover form signed and sealed by both parties, and write down the date from which they arrived. If you have any problems with the accounts of any date or period after that, you can contact him. He will be legally responsible for this.

Adopt it

What matters need to be paid attention to when handing over accounting positions

The cash account facts must be consistent (must be consistent with the accounting books), and the bank deposit accounts must be consistent (need to be verified bank statement), nothing else matters. When an accountant resigns, what should you pay attention to when handing over? How to get into accounting jobs.

I am a newbie

1. Hand over completed and unfinished vouchers, account books and other related matters

2. Sort out what accounts receivable (payment) and receivables (pay) a bill.

3. Become familiar with financial software as soon as possible

4. During actual work, be responsible for preparing company accounting vouchers, reviewing, binding and keeping various accounting vouchers, registering and keeping various account books; Prepare accounting statements on a monthly basis; be responsible for supervising the company's financial operations, checking cash with the cashier in a timely manner, and ensuring that the number of accounts and bills is clear. I have just taken over accounting work in an industrial enterprise and am currently handing over work to my predecessor. What should I pay attention to?

Procedures for accounting handover

1. Preparations before handover.

Accountants must make the following preparations before handling the handover of accounting work:

①If the economic business that has been accepted has not yet filled in the accounting vouchers, it should be completed.

② Accounts that have not yet been registered should be fully registered, the balance should be settled, and the handler's seal should be stamped after the last balance.

③ Organize all the materials that should be handed over, and write down written explanations for unfinished matters and remaining issues.

④ Prepare a transfer inventory, listing the accounting vouchers, accounting books, financial accounting reports, official seals, cash, securities, check books, invoices, documents, other accounting materials and items that should be transferred; For units that implement accounting computerization, the transfer personnel engaged in this work should list the accounting software and passwords, accounting software data disks, tapes, etc. in the transfer inventory.

⑤ When the person in charge of the accounting organization (accounting supervisor) is handed over, the financial accounting work, major financial revenue and expenditure issues, and the situation of the accounting personnel should be clearly introduced to the successor.

2. Handover and collection.

Before the handover person leaves the company, he must hand over all the accounting work he/she manages to the person taking over within the specified period. The takeover personnel should carefully collect items one by one according to the transfer inventory.

The specific requirements are:

① Cash must be handed over in person according to the balance recorded in the accounting books, and there must be no shortage. When the replacement personnel finds inconsistencies or "white slips arrive in the warehouse", the transfer personnel will Responsible for investigating and handling within the specified time limit.

② The number of securities must be consistent with the accounting book records. If the face value of the securities is inconsistent with the issuance price, the balance of the accounting books will be handed over.

③Accounting vouchers, accounting books, financial accounting reports and other accounting materials must be complete and must not be omitted. If there is a shortage, the reason must be found out and explained in the transfer inventory, and the transferor will be responsible.

④The balance of the bank deposit account must be reconciled with the bank statement. If there are any unaccounted items, a bank deposit balance reconciliation statement should be prepared to reconcile; the detailed account balances of various property materials and claims and debts must be The balances of relevant accounts in the general ledger are checked for consistency; important physical objects must be physically inventoried, and current accounts with large balances must be checked with the corresponding units and individuals.

⑤Official seals, receipts, blank checks, invoices, account seals and other items must be handed over clearly.

⑥For units that implement computerized accounting, both parties to the handover should actually operate the relevant data on the electronic computer and confirm that the relevant figures are correct before handing over.

3. A dedicated person will be responsible for supervising the delivery.

In order to clarify responsibilities, when accounting personnel handle work handover, there must be a dedicated person responsible for supervising the handover. Through supervision of the handover, it is ensured that both parties carefully handle the handover procedures in accordance with relevant national regulations to prevent it from becoming a mere formality and ensure that the accounting work is not affected by changes in personnel; it is ensured that both parties to the handover enjoy rights and assume obligations on equal legal status, and are not allowed to Either party uses the big to suppress the small, the strong to bully the weak, or threats by illegal means.

The handover inventory should be reviewed, signed and stamped by the person overseeing the handover, as a document that clearly clarifies the responsibilities of both parties to the handover.

The specific requirements for supervision of handover are:

① The general accounting staff handles the handover procedures, and the person in charge of the accounting agency (accounting supervisor) supervises the handover.

② The person in charge of the accounting department (accounting supervisor) handles the handover procedures, and the person in charge of the unit shall supervise the handover. If necessary, the competent unit may send someone to supervise the handover together.

The so-called "the competent department shall send personnel to supervise the handover when necessary" means that some handovers require the competent unit to supervise the handover or the competent unit deems it necessary to participate in the supervision of the handover.

There are usually three situations:

First, the person in charge of the unit cannot supervise the delivery, and the competent unit needs to send someone on behalf of the supervising unit to supervise the delivery. Such as handling handover procedures due to unit withdrawal and merger, etc.

Second, the person in charge of the unit cannot supervise the delivery as soon as possible, and the competent unit needs to send someone to supervise the delivery. If the competent authority instructs the subordinate unit to replace the unqualified person in charge of the accounting department (accounting supervisor), but the supervisor of the subordinate unit uses various excuses to delay the handover procedures, the competent unit should send someone to supervise and supervise the transfer, etc.

Third, it is not appropriate for the person in charge of the unit to supervise the delivery alone, but the competent unit needs to supervise the delivery together.

If there is a conflict between the person in charge of the affiliated unit and the person in charge of the accounting agency (accounting supervisor) who handles the handover procedures, the person in charge of the unit needs to send someone to supervise the handover during the handover to prevent the possibility that the person in charge of the unit may take the opportunity to make things difficult. In addition, if the competent authority believes that there are some problems in the handover that require it to send people to supervise the handover, it can also send people to supervise the handover.

4. Relevant matters after the handover:

① After the handover of accounting work is completed, both parties to the handover and the supervisor shall sign or stamp on the handover list, and shall also sign on the handover list. Indicate: the name of the unit, the date of handover, the positions and names of both parties to the handover and the person overseeing the handover, the number of pages in the handover inventory, and any questions and comments that need to be explained, etc.

② The takeover personnel should continue to use the account books before the handover and shall not establish new account books without authorization to ensure that the accounting records are consistent and complete.

③The handover inventory should generally be completed in triplicate, with each handover party holding one copy and keeping one copy on file.

Notes on accounting handover:

First. The handover form must be written clearly. Check whether the content on the handover form is consistent with the facts.

Second. Invoice Look carefully. The number of invoices must be consistent with the facts. The business account must be consistent with the bank account. Whether the actual and practical transactions are consistent. Whether the custody account is consistent with the actual practice. The warehouse must be inventoried. Fixed assets must also be inventoried.

Chapter 3. If you have time, the unit's current accounts should be checked. Personal accounts should be checked.

In short, you must pay attention to the accounting handover. Otherwise, you will be responsible for the consequences. So don't be afraid of trouble. All aspects related to accounting must be verified. The previous accountant There is no responsibility after the handover. I am a new accountant. I have just found a job in an accounting firm and will hand over the job soon. I don’t know how to hand over the handover and what matters need to be paid attention to.

Let him hand over the job Everything is listed in detail.

If there are any, accept them; if not, just bring them up.

It is best to have a supervisor supervise the handover between the two of you. What issues should you pay attention to when taking over accounting work? How to do it?

1. Preparations before handover.

(1) Accounting vouchers for economic business that have been accepted must be completed if they have not yet been completed.

(2) Accounts that have not yet been registered should be registered, the balance should be settled, and the handler's seal should be stamped after the last balance.

(3) Organize all the materials that should be handed over, and write down written explanations of unfinished matters and remaining issues.

(4) Prepare a handover inventory, listing the accounting vouchers, accounting books, financial accounting reports, official seals, cash, securities, check books, invoices, documents, other accounting materials and items that should be handed over, etc. Content; for units that implement accounting computerization, the transfer personnel engaged in this work should list the accounting software and passwords, data disks, tapes, etc. in the transfer inventory.

(5) When the person in charge of the accounting department (accounting supervisor) is handed over, the financial accounting work, major financial revenue and expenditure issues, accounting personnel, etc. should be clearly introduced to the successor.

2. Transfer items item by item according to the transfer list

The takeover personnel should carefully follow the transfer list item by item. The specific requirements are:

(1) Cash must be handed over in person according to the balance recorded in the accounting books, and there must be no shortage. When the replacement staff finds inconsistencies or "white slips arrive in the warehouse", the handover staff will be responsible for checking within the specified period. Clean processing.

(2) The number of securities must be consistent with the accounting book records. If the face value of the securities is inconsistent with the issue price, the balance of the accounting books will be handed over.

(3) All accounting information must be complete. If there is a shortage, the reason must be identified and explained in the transfer inventory, and the transferor will be responsible.

(4) The balance of the bank deposit account must be reconciled with the bank statement. If there are any unaccounted items, a bank deposit balance reconciliation statement should be prepared to reconcile; the detailed account balances of various property materials and claims and debts , must be consistent with the balance of the relevant accounts in the general ledger; important physical items must be physically inventoried; current accounts with large balances must be checked with the corresponding units and individuals.

(5) Official seals, receipts, blank checks, invoices, account seals and other items must be handed over clearly.

(6) For units that implement computerized accounting, both parties to the handover should actually operate the relevant data on the electronic computer and confirm that the relevant figures are correct before handing over.

3. A dedicated person will be responsible for supervising the delivery.

The specific requirements for supervision of handover are:

(1) General accounting personnel handle the handover procedures, and the person in charge of the accounting agency (accounting supervisor) supervises the handover.

(2) The person in charge of the accounting department (accounting supervisor) handles the handover procedures, and the person in charge of the unit shall supervise the handover. If necessary, the competent unit may send someone to supervise the handover together.

The situation in which the competent department sends people to jointly supervise the delivery:

① The person in charge of the unit cannot supervise the delivery. Such as handover procedures due to unit dissolution and merger;

②The person in charge of the unit cannot supervise the handover as soon as possible.

If the supervisory unit instructs the subordinate unit to replace the unqualified person in charge of the accounting department (accounting supervisor), but the subordinate unit leader uses various excuses to delay the handover procedures, the supervisory unit should send someone to supervise and supervise the transfer, etc.;

③ It is not appropriate for the person in charge of the unit to supervise the delivery alone, but the competent unit needs to supervise the delivery together. If there is a conflict between the person in charge of the affiliated unit and the person in charge of the accounting agency (accounting supervisor) who handles the handover procedures, the person in charge of the unit needs to send someone to supervise the handover during the handover to prevent the possibility that the person in charge of the unit may take the opportunity to make things difficult.

④ If the competent authority believes that there are some problems in the handover that require it to send people to supervise the handover, it may also send people to supervise the handover.

4. Relevant matters after handover.

(1) After the handover of accounting work is completed, both parties to the handover and the supervisor shall sign or seal the handover list, and the name of the unit, the date of handover, the parties to the handover and the supervisor shall be noted on the handover list. The title and name of the submitter, the number of pages in the transfer list, and the questions and comments that need to be explained, etc.

(2) The takeover personnel should continue to use the account books before the handover and shall not establish new account books without authorization to ensure that the accounting records are consistent and complete.

(3) The transfer inventory should generally be completed in triplicate, with each party holding one copy and keeping one copy.