About accounting handover procedures and precautions 2009-12-25 15:16 Procedures for accounting handover:

1. Preparation work 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 handover supervisor, as a certificate to clarify 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 matches the facts.

Second, 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.

Third, 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. Below is a sample.

Due to job transfer, the transferee Wu X In accordance with the provisions of the "Working Rules for Accountants", the following handover procedures are carried out:

(1) All accounting vouchers for inventory accounting business that have been accepted before the handover have been filled in by the handover person.

(2) As of the date of handover, all account books that should be registered have been registered, and the transferor's seal has been stamped on the last balance of the detailed account to show responsibility.

(3) Accounting for current accounts for materials that have not yet been processed, a detailed list of purchase payments payable and a detailed list of packaging rentals has been drawn up, and a description of long-term pending accounts has been written

(4) Performed and unfulfilled contracts in the economic contract register for purchasing materials shall be clearly explained one by one in order. The stamp duty on the purchase contract has also been paid in full.

(5) The stubs of the material purchaser’s inventory slip and outbound slip during the storage period have been bound into volumes, numbered from Volume X to Volume X, ***X Binding, shelf life 3 years), it has been collected correctly.

(6) The inventory quantities and amounts recorded in the detailed accounts of various materials at the end of this month are completely consistent after checking with the general ledger and warehouse custody account.

(7) A special seal for the material purchase contract of the agricultural and animal husbandry machinery manufacturer, which must be submitted correctly.

(8) The account books handed over include:

1. Detailed account book for material procurement

2. Detailed account book for purchase payments payable

4. Detailed ledger of packaging materials

5. Detailed ledger of temporary estimator inventory

6. Material plan price catalog

(9) The transferor has informed the transferee about accounting procedures, issues that should be paid attention to in work, material price analysis and calculation program formulas and some recent preferential policies during the transfer process. People gave a detailed introduction.

(10) Handover date: Monthly adjustment date in 199X

(11) After the handover, if any problems such as violations of accounting systems and financial disciplines are found in the original accounting business , remains the responsibility of the transferor.

(12) This handover letter is in quadruplicate. The transferor, receiver, and supervisor will each hold one copy, and send one copy to the factory file for archiving.

Transferer: Wu XX (signature and seal)

Receiver: Wu XX (signature and seal)

Supervisor of transfer: Guo XX (signature and seal)< /p>

Chief Accountant: Ji XX (Signature)

Finance Department of XX Agricultural and Animal Husbandry Machinery Manufacturing Factory (Official Seal)

Day X, Month X, 200X