The cashier's work handover should be carried out in two ways: first, the handover personnel and the takeover personnel should go through the formalities; Second, there should be a special person in charge of supervision during the handover process.
Handover requires assets verification; After the accounts are checked clearly, the handover form should be filled in, and a detailed handover list should be prepared for all the handed-over tickets, funds and materials, and counted to the handover person by the book, and signed and sealed by the handover, receiving and supervision parties. The handover form shall be kept in the accounting file. Cashier handover is generally divided into three stages:
The first stage, handover preparation. The preparatory work includes the following aspects:
(1) Register the cashier's account and stamp it after the last balance.
(2) The cashier's account is consistent with the general ledger of cash and bank deposits, the book balance of cash is consistent with the actual cash on hand, and the book balance of bank deposits is consistent with the bank statement.
(3) Fill in the handover date on the cashier account activation form and affix the seal.
(4) Sort out all kinds of materials that should be handed over, and write a written explanation on the matters that have not been handed over.
(5) Prepare a "Transfer List", indicating the specific names and quantities of the transferred account books, vouchers, cash, securities, checkbooks, documents, seals and other articles.
The second stage, the handover stage. The cashier's resignation and handover must be clearly handed over to the handover personnel within the prescribed time limit. The handover personnel shall carefully collect the goods face to face according to the handover list.
(1) Cash and marketable securities are charged according to the balance of cashier's account and reference account book. When the handover person finds any inconsistency, the handover person shall be responsible for finding out.
(2) Cashier's accounts and other accounting materials must be intact and shall not be omitted. In case of shortage, the Transferor shall find out the reason and indicate it in the handover list, and the Transferor shall be responsible for it.
(3) The payee should check whether the cashier's account is consistent with the general ledger, and whether the cashier's account is consistent with the cash on hand and the balance of the bank statement. If there is any discrepancy, the receiver shall find out the reason, indicate it on the handover form, and be responsible for handling it.
(4) The receiver receives the official seal (mainly including the special seal for finance, the special seal for cheque and the leadership seal) and other physical objects according to the handover list.
(5) After collection, the payee should fill in the collection time on the Cashier's Account Activation Sheet, and sign and seal it.
The third stage, the handover is over. After the handover, the handover parties and the supervisor shall sign or seal the handover information book. The handover list must include: the name of the unit, the handover date, the positions and names of the handover parties and supervisors, the number of pages and copies of the handover list, and other questions and opinions that need to be explained. The handover list is generally made in triplicate, one for each party and one for file.