The failure to hand over the resignation documents to Sohu.com’s cashier is a civil matter.

It is illegal for an accountant to resign without handover. The handover of cashiers must be carried out in accordance with the provisions of the Accounting Law. When cashiers are transferred or resign, they must go through handover procedures with the takeover personnel. This is the cashier's responsibility for the work. The due responsibilities are also an important measure to distinguish the responsibilities of the handover personnel and the takeover personnel.

Properly handling the handover work can connect the accounting work before and after, ensuring the smooth progress of the accounting work, and can also prevent unclear accounts and financial chaos, creating opportunities for criminals. According to Article 41 of the Accounting Law of the People's Republic of China and the State Council: Accountants who transfer jobs or leave their jobs must complete the handover procedures with the takeover personnel.

Basic Accounting Work Standards Article 25 If an accountant is transferred or resigns for any reason, he must hand over all the accounting work he/she is responsible for to his replacement. Those who have not completed the handover procedures shall not be transferred or resigned. Article 41 of the Accounting Law of the People's Republic of China and the State Council: When accounting personnel are transferred or resign, they must complete the handover procedures with the person who takes over.

Things that need to be paid attention to when handing over the resignation of a cashier

The cashier handover employee and the accepting employee need to complete the handover procedures. During the handover process, a dedicated person must be responsible for supervising the handover. The handover requires property liquidation and verification. Related accounts. After the handover is completed, both parties to the handover and the person overseeing the handover must sign or stamp the handover inventory. The handover inventory must include 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.

As well as the number of pages, copies and other issues that need to be explained. The handover inventory is generally made in triplicate, with each handover party holding one copy and keeping one copy on file. After the handover work is completed, the accounting data handed over by the handover personnel occurred during the period of their handling. The handover personnel shall be responsible for the authenticity and completeness of this part of the accounting data.

Even if the replacement person does not find any problems with the authenticity and completeness of the accounting data received during the handover, if it is later discovered that the original handover person is still responsible, the original handover person should not assume that the accounting data has been handed over to the company. shirk responsibility from others.