(I) Cash receipt and payment

1. Cash collection

Collect money according to the receipt issued by the accounting post (invoice issued by the sales accountant)-→ Check that the amount issued by the receipt is correct and consistent in case and case. With the signature of the handler-→ sign the receipt (invoice) and affix the financial settlement seal-→ send the second copy of the receipt (or invoice copy) to the payer-→ register the cash daily account with the bookkeeping copy-→ register the bill transfer registration book-→ send the bookkeeping copy and the bill registration book to the corresponding post to sign for the salary for certificate preparation and fixed assets (water and electricity charges, collection of funds)

management fee post (other receivables) < Materials)

Note: (1) In principle, receipts can only be issued when cash is received. If a receipt is required when bank deposits or accounts are received, verify that the word "transfer" has been written on the receipt, then affix the stamp of "transfer" and the financial settlement seal, and register the bill transfer register and pass it to the corresponding accounting post.

(2) The wages and fixed assets post will issue a receipt for the money collected and withheld with the payment of wages, without the signature of the payer.

2. Cash payment

(1) Expense reimbursement

Check that the amount of the cash payment voucher from each accounting post is consistent with the original voucher-→ Check and urge the payee to sign-→ Pay according to the amount of the bookkeeping voucher-→ Stamp the original voucher with "cash paid"-→ Register the cash journal-→ Pass the bookkeeping voucher to the competent post for review in time

(2) Welfare payment

Pay with the expense certificate issued by the Human Resources Department (including workshop salary difference, cash payment and bonus, etc.)-→ Stamp "Cash Payment" on the expense certificate-→ Register the cash journal-→ Register the bill transfer register-→ Transfer the expense certificate together with the bill to the wage and welfare post for receipt and voucher making

3, Cash deposit, withdrawal and storage

Write a cash check (or use CCB passbook) every morning to withdraw cash-→ safely and properly keep cash and pay cash accurately-→ take stock of cash in time-→ send it to the deposit bank at 3: 3 pm according to the cash balance on hand

Note: (1) After work in the afternoon, the cash inventory should be within the limit.

(2) When withdrawing cash from the bank and sending the cash to the bank, you must inform the security guard's entourage, pay attention to confidentiality, and ensure the safety of funds.

(2) Receipt and payment of bank deposits

1. Receipt of money

(1) Sorting out the checks and bills sent by the sales accountant → Checking and filling in the bills → Endorsement at work in the morning → Sending them to the driver for receipt and withdrawal → Sorting out the receipt documents taken back from the bank → Sticking the first receipt together → Compiling the receipt registration form in the microcomputer and *. Enjoy-→ Print-→ Send the payment registration form and payment receipt to the sales accountant

(2) Receipt of other items

Receipt of checks and drafts for items other than payment for goods-→ Fill in the receipt-→ Receipt-→ Register the bill transfer registration book-→ Relevant posts

(3) Loan

Receipt of bank loans- Bank payment

(1) Daily business payment

According to the payment approval form (the planned expenses are audited by relevant posts, Planned expenses of more than 1, yuan or unplanned expenses shall be audited by the Finance Minister or Chief Financial Officer). There is no amount that has not been reimbursed by the department in the early stage in the audit adjustment table-to write a check (draft, telegraphic transfer)-to register the use of the check-to check, Stubs of bills of exchange shall be pasted on the payment approval form (if there are no stubs, the check number and bank name shall be indicated) → stamped with the stamp of "transfer" → the registration documents shall be transmitted to the registration book → the relevant posts shall be certified

→ the material accounting post (material procurement) → the cost accounting post (external processing and workshop quality assurance fees) → the management fee post (funds used by the management department). Welfare)

-→ and fixed assets post (GMP department expenses, fixed assets purchase and construction)

Note: (1) Cheques issued should be completed completely, and it is forbidden to issue cheques with blank amount and blank payee.

(2) The name of the payee of the cheque (draft, telegraphic transfer) issued shall be consistent with the contract and invoice.

(3) individuals and departments that have not reported the money in the previous period will not handle the payment business.

(2) Punch-in salary

Write a check according to the payment approval form (signed by the finance minister) issued by the salary post-fill in the bill-deliver it to the driver of Nanhu Construction Bank together with the salary plate-register the use of the check-paste the check stub on the payment approval form-stamp the "transfer"-transfer the registration document to the registration form-pay and welfare post

Note.

(2) The check for punching in wages must be sent to the bank together with the salary plate one day before the salary payment date.

(3) the salesman cashes

and writes a check with the payment approval form (signed by the finance minister) from the sales accountant-fill in the bill-hand it over to the driver and send it to the bank for deposit-register the use of the check-paste the check stub on the payment approval form-stamp the "transfer" stamp-transfer the registration document to the registration form-pay and welfare post

(p) Document transfer register-→ transfer to management fee post

(5) Pay tax

① Receive tax bill (with payment approval form) from the tax post after paying tax-→ Fill in the bank account number and receipt of the remittance bank

② Check the payment approval filled in by the tax post on the tax card-→ Write a check-→ Fill in the receipt-→ Register the use of the check with the receipt and check stub. Tax receipt and tax card payment slip-→ register the check to use the registration book-→ pass the tax post preparation certificate

(6) Submit the bank statements to the internal audit post in time to prepare the bank reconciliation table, clean up and query the accounts on the reconciliation table in time, and instruct the relevant posts to make the accounts.

3, according to the bank's receipt and payment statistics of the bank's fund balance, keep track of the bank's deposit balance at any time to avoid short positions.

4. Be familiar with the company's bank accounts (company name, bank name, bank account number).