If the cashier position is not handed over well, you need to bear certain responsibilities.

Article 24 of the "Accounting Law" stipulates: "Accounting personnel who transfer jobs or leave their jobs must go through handover procedures with the person who takes over. Handover procedures for general accounting personnel shall be handled by the person in charge of the accounting agency and the accounting supervisor Supervise the handover. ”

The cashier handover must be carried out in accordance with the requirements for accountant handover. When a cashier transfers jobs or resigns, it is the cashier's duty to clear the handover procedures with the person who takes over, and it is also an important measure to distinguish the responsibilities of the person who transfers the job and the person who takes over. Handling the handover work well can ensure the continuity of cashier work and prevent unclear accounts and financial chaos. ?

Extended information:

The specific requirements for handover 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 any inconsistency or "empty note arriving in the warehouse" is discovered, the transfer personnel will be responsible for investigating and handling it 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 issue price, the balance of the accounting books shall be used for handover.

3. Accounting 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 identified and explained in the transfer inventory, and the transferor will be responsible.

4. The balance of the bank deposit account must be consistent with the bank statement. If there are any unaccounted items, a bank deposit balance reconciliation table should be prepared to reconcile; the detailed account balances of various property materials, claims and debts, The balances of relevant accounts in the general ledger must be 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.

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.

Baidu Encyclopedia-Accounting Handover