content can be divided into several parts:
a warehouse documentation management approach
Second, reimbursement management
three, four
material procurement management, contract management
five, fixed assets management
six, inventory management
seven, consumables management
eight, personal items, print management
nine, cashier, accounting job description
ten, money management
first part of the company's warehouse management approach documents
general principles:
materials out of having to follow, accounts are, business is true, reasonable inventory, material safety, quality assurance.
custody do business is true, the registration is correct, clear, neat handwriting, warehousing inspection, quality standards, safekeeping, transfer documents timely, accurate issuance of classified documents, timely inventory counts.
I. single storage
1. for storage based on: Delivery unit of the delivery notes, invoices and procurement to the Ministry of requisitions.
2. storage: storage in quadruplicate by a single buyer, custodians, quality inspector signature, according to a single process for storage, not signed, not quality can not be put in storage, shipment is not received, financial documents determined to be invalid.
3. Acceptance: Note the number of species are consistent with the acceptance, attention and acceptance methods and products to meet the requirements, the availability of quality problems, some of the goods if the packaging is damaged.
4. Fill: Click one of the storage specification complete, respectively, according to different types of registration, purchase units include full name, purchase amount, purchase type and other related information, pay attention to writing clear and neat.
5. Reconciliation: the end of the custodian of all storage products to the number of categories as a whole, the number of subjects and check with the Finance Ministry in line.
6. Document storage: storage single recorded, transfer, classification, and the bill of the financial system and process requirements, bound, kept by the warehouse.
two. finished (semi) single storage
1. for storage based on: According to the production department forms and storage records storage fill, fill the storage lists, and details the name, size, number of .
2. storage: storage in quadruplicate by a single storage Officer (Production), the custodian at the same time signature, according to the process for storage of finished products, not signed, not quality of the product can not be put in storage, not shipping and receiving, financial documents determined to be invalid.
3. Fill: Single storage should be regulated in the fill, storage record form issued by the production department, the number of registered products, specifications, models. Custodians fill storage lists, for storage of finished products, while the Ministry of Finance as the end of the basis for calculating production costs.
4. Reconciliation: single-end storage corresponding to the combined weight of the Finance Department monthly reconciliation of subjects and consistent with the production department.
5. Document storage: a single storage product specifications according to the production number and classification of binding.
6. Acceptance: Note species, quantity, size, quality, availability problems.
three. requisition:
1. based on: the use of materials by the department completed requisition in triplicate, by picking signature, while the custodian pursuant to send material to confirm the signing.
2. documents kept: raw materials in accordance with the types of binding.
3. Reconciliation: the end of the requisition, materials, receive monthly statements of financial balances of accounts corresponding to the same.
four. 出库单 (finished):
1. by the business according to customer contract requirements, notification issued in five joint sign, sign warehouse voucher delivery.
2. 出库单 in five joint distribution of the process according to the process by the Ministry of Finance regulations. Storekeeper is not signed, not allowed to attend supervision delivery.
3. storehouse of all the business in the specification by a single fill (print) as a warehouse, business, finance, customer together, out together basis. Reported by the end of the warehouse of finished products receive monthly statements balances, and sales department, the Department of reconciliation with the financial statements in line.
4. custody account in accordance with product categories, sub-category binding.
5. check stub retained business, accounting and finance Stock Exchange, the third joint custody of bookkeeping, the fourth joint as a storehouse and delivery according to the traffic of people, the fifth to go out together as a Stock Exchange and company or security guard.
A manufacturing enterprise warehouse management process specifications
a document delivery. storage Single
1. also known as storage into a single warehouse receipts into the warehouse. All supplies, materials staff, procurement of materials Jincang, are required to fill out to enter the library alone. The single quadruplicate by the custodian with supplier delivery notes, purchase contracts, requisitions or purchase plan approved by the genuinely filled with acceptance.
2. quadruple single distribution: the first joint stub for the warehouse and accounting; the second one recorded for financial accounting; third joint to joint quality; The fourth joint to the supply unit for the customer inquiry.
3. QC inspection report should also be presented, and the warehouse, purchasing three at the same time signature, before storage, or storage areas judged to be tested, not storage, can not be shipped out of the library.
4. Attachment: Single storage flowchart:
purchasing departments:
1. kind Jincang
2. delivery note
3. procurement contracts
4. requisitioning Single or procurement plan
5.
purchasing goods invoice:
with delivery notes and purchase invoices, cash and other fill material claims
warehouse:
voucher acceptance of storage:
1. fill quadruple storage lists, inspection reports
2. quadruple storage lists must be courier, quality assurance, signed by the custodian at the same time
3. warehouse retained the first joint stub
QC: passed in a single storage warehouse receipt, immediately tested, inspected immediately after delivery and financial record.
Finance Department: storage associated with the second single and delivery notes, invoices and other vouchers
fill in procurement and financial reconciliation:
1. monthly reconciliation of supplier purchases the month
(2) monthly reconciliation of vendor invoices with purchase receipt
3. payables balances reconciliation
4. paying the price plan approved
two. finished (semi) single storage
1. finished (semi-) storage, all for sale, sale, processing and finished products sales materials (semi-) must fill out the storage alone. The single-style quadruple, according to the production department by the custodian finished processing a single filling storage; the first joint of the warehouse stub; the second one for financial accounting together; the third joint of quality together; for the production of the fourth joint Union.
2. finished products (semi-) storage of a single process:
Warehouse: Production completed according to records storage warehouse filled in quadruplicate herve leger one shoulder dress, and the first joint stub accounting
retained the Ministry of Finance: With entry library to do costing and preparation of single-issue merchandise vouchers, retained the second joint
QC: do random checks based on a single storage, inspection report issued by a single, timely delivery and finance.
three. Storehouse
1. Storehouse, with finished products (semi-finished products), processing of materials, waste and other defects. In addition to consumption of sales outside the requisition for sale, are required to fill out the storehouse. The single six-joint, by the sales department (business group) with sales contract (agreement), marketing plans, customer notification completed. The quality of return on the occurrence (incidence returns must have the quality testing department authorized signature) or re-opening storehouse re-issued by the business red storehouse, confirmed by the quality inspection departments, all red account.
2 manifest distribution:
1. Sales stub accounting
2. financial accounting (accounts receivable or the issue of commodities)
3 warehouse accounting
4. receiving unit with the goods counterparts, (customer accounted for)
5. financial reference (factory release)
storehouse flow chart:
business: billing, retained First Union
Finance: accounting receivables or send goods, retained the second joint
warehouse: accounting, or pick up the third member of United
driver: pick up colleagues with the goods, retained the fourth United
pickup Members: factory release, retained the fifth joint (go and virtue go out, or the Stock Exchange and the security guard)
four. requisition
1. requisition that all materials warehouse the warehouse, should fill out requisition.
2. requisition process:
Warehouse: First Union account retained a single input,
finance: retained second joint, distribution of consumption vouchers as raw material picking table
department: retained third United for Reconciliation picking control
second part of the expense reimbursement management
a cost reimbursement:
purposes: for the strict control of non-productive expenses, to prevent extravagance and waste, promote thrift, costs include: borrowing costs, office expenses, telephone charges, travel expenses, vehicle expense reimbursement and so on.
reimbursement with Main processes:
reimbursement process:
1. Reimbursement in accordance with
2. department heads signing to confirm whether the expenses were incurred reasonable and realistic.
3. claims were transferred to the cashier's preliminary review.
4. pass by the cashier in charge of accounting for review.
5. finally signed by the company executives confirmed by the cashier for reimbursement paid in cash.
Second, the material (costs) for reimbursement:
1, reimbursement procedures: warehouse filled in (into) a single library (with plans, invoices, delivery notes, etc.) related to the borrower fill out the claims managers, materials (costs) single, single paste.
loan program with reference to flow
2, no reimbursement procedures for storage, travel reimbursement claims for travel an additional fill, paste the attached paper should also have a single standardized original certificate.
3. approval principles:
(1) original documents must be truthful, clear, complete, and that where altered from the original documents or tear lines blurred, and the Finance Department the right to refuse reimbursement; of false and fake tickets Press
(2) Where the material, procurement of fixed assets for reimbursement are submitted in advance by the Purchasing Department procurement plans, according to the procedures for approval, together with the documents for storage or inspection procedures in order reimbursement.
(3) reimbursement for claims handling documents are completed in person, so that the contents of a complete, real data, in line with the provisions of the financial system. Fill out and complete the various elements of claims, such as: date, amount, accessories sheets, cost of materials used and the use of such ownership sector, annex classification paste.
(4) month month cost reimbursement, any reimbursement of the invoice date and the date by more than 30 days apart, shall not be reimbursed in special circumstances, subject to the approval of company executives.
4. approval management approach:
reimbursement basis:
① original tax invoice (VAT proceeds to offset the invoice as issued), in principle, accept payment receipt;
② into (into) Slip (in quadruplicate, receipt and acceptance by storage specification); the procurement, storage, quality control, financial Quartet signature;
③ procurement contracts or contract agreement;
④ materials (cost) claims ( managers personally fill);
⑤ delivery note (suppliers) and other valid credentials.
another: 1. production of waste (including waste, etc.) uniform for sale by the purchasing department, the custodian for the library procedures, financial voucher payment, go together with administrative security clearance.
2. staff quarters of the goods, utilities approved, canteen meals and other logistical costs of goods and materials management, unified placed under integrated management, monitoring the implementation of the Finance Department.
three, office expense management:
office expenses incurred in the management of costs, including office stationery, printed matter, transferred daily consumption of a unified purchasing monthly statistics departments, by the Purchasing Department on a monthly basis after the project by Hepi harmonization of procurement, storage of nuclear reported that the Finance Department monitor the implementation.
office equipment, vehicles, consumables purchasing and advertising herve leger dresses, insurance, repairs and other expenses, the annual plan to do large place, temporary occurrence should be reported to company executives for approval.
Fourth, the loan management:
loan program:
1. the borrower fill borrowers single
2. borrowers department head Shenqian
3.'s signed approval of the competent
4. Treasurer signed
5. the borrower to draw cash at the cashier
6. borrowers recipients sign
7. cashier single switch accounting in preparing the loan documents.
Note: 1 million as the limit of large loans to, one day in advance to inform the Ministry of Finance is required in order to raise cash, fixed assets, acquisition and production of materials, required plans to purchase in January, after approval by the company executives, financial transfer Ministry for funding.
2. All borrowers must complete the task within one week after the return or reimbursement, (including staff travel, holidays), the return of overdue payment, the Finance Department is charged to the borrower's wages or ordered to be returned (or reimbursement ); because reimbursement is not timely or complete non-standard claims, untrue, and the resulting delay or loss of reimbursement by the department (the borrower) is responsible.
3. cashier should be handled strictly in accordance with the provisions of the financial system loan business, strict control of credit, debit and cash the check shall be subject to the provisions of the banking settlement system.
4. examination and approval authority (unit: RMB) (otherwise specified)
5. Finance Department prepare an extended loan at the end of each balance sheet sent to the borrower's department heads, and notify the payroll personnel recovery section, deductions and fines amount to be determined.
6. employees leave the company by the department head recourse debt; if the debt is overdue, the Finance Department and approval of the borrower who has been notified by the department responsible held accountable.
five imprest approved:
1. for frequent business contacts, including procurement, travel and other expenses, from managers to apply, the head of the trial, company director approval, financial executives to sign it. From the dismissal of employees, the Finance Department needs to do when the first alternative settlement procedures, can only apply from the resignation procedures.
2. yet on the business activities were not carried out or long-term occupation of petty cash reimbursement of Manager, Finance Department notification shall be ordered to charge.
third part materials procurement and management
companies need shopping goods (materials) shall be purchased by the full-time procurement staff, other personnel shall not purchase any company's goods. When commissioned or non-procurement personnel without the leadership of permission, the company purchased goods (material), the Finance Department shall not be reimbursed.
procurement personnel must strictly abide by the
purchasing department should establish the following files and reports:
1. supplier delivery notes, purchase invoices make up an invoice, purchase order or procurement plan, procurement contract (agreement) filed, setting, perfect;
(2) procurement plan and pricing schedule presented;
3. supplier transaction detail file list
4. Monthly payment plans, purchase price schedule reporting;
5. All materials (articles and materials) the actual price, price coding schedule to establish a sound plan and so on.
Purchasing Purchasing Management Interim Measures
invoice invoice is an important witness evidence of economic activity, especially in value-added tax invoices issued, made, deductions and other aspects of tax policy, there are strict regulatory provisions, VAT invoices deductible corporate tax burden is directly related to problems in the tax-related matters must be cautious.
so special according to the specific circumstances of the company provides as follows:
First, the type of procurement of goods classified:
1. Consumption of production: raw materials, auxiliary materials, hardware tools (knives), other consumables, fuel;
2. Office-based consumption: office stationery and supplies;
3. Fixed asset categories: machinery and equipment, electronic equipment, means of transport;
4. Canteen food materials: canteen rice, oil, vegetables, spices, etc.;
5. Business entertainment categories: food, alcohol and tobacco.
Second, according to the above categories, you need to invoice level can be described as follows:
1. Production consumption: VAT must be open ticket
2. Office-based consumption: VAT tickets, general tickets
3. Fixed asset categories: general ticket, and the fitting
4. Canteen material: ordinary ticket
Third, the financial processing of invoices recorded:
1. Have the votes into the standard financial accounting;
2. No ticket expenses into the cost of benefits or other place.
four, temporarily not issuing VAT invoices, the purchasing department to focus on and record registration receipts take good care of the future focus; goods delivery warehouse, warehouse for hosting the first recorded treatment or a provisional estimate, this section should also be centralized purchasing department and record the corresponding register, invoices do to be a formal correction process.
five items of Procurement department must be clearly entered into the computer with the follow-up time of need, fill in the specifications, the content is complete, the price of the same caliber to keep the warehouse.
six invoices: ticket collector asked the first month after the end of time for clearing. Procurement of goods into the library positions at the same time, the invoice must require an invoice, whether it is cash or monthly statements, especially statements, and received the first invoice is very beneficial to our rational, orderly arrangement of the overall tax and practice with other large companies has been true!
seven materials into the library, purchasing, warehousing, finance, quality control must be three lines, to ensure that documents pass (by flow into the library provisions) of the smooth and timely arrival of the location of documents received, not in time to avoid causing missed a single, repeated, mistakes, and even three-way data is not uniform.
fourth part of the contract management contract is a partnership of the parties to clarify the text in the form responsibilities and rights between the parties contract legally binding.
build the company's contract management system, developed by the Human Resources Department is responsible for contract management system, our legal counsel involved in drafting the proposed work.
Ministry of Finance economic contracts for the company's oversight body, the legal department staff to review all economic contracts management; specific types of contracts are different from the focal point for management and implementation. All legal documents including the original contract to pay a total retention for payment pursuant to the Finance Department and monitoring basis.
sign economic contracts must be in writing, the format must conform to specifications. Contract include: purchase and sales contracts, architectural engineering contracts, processing contracts, property insurance contract, the contract of carriage of goods, procurement contracts, sales contracts.
of the firm in contract disputes, as soon as possible contact with the Legal Officer and director of the company as soon as possible after the report by legal staff in conjunction with company representatives and other consultation, negotiation or arbitration, litigation.
Any amount over $ 100,000 engineering contract, equipment ordering and other contracts, must be completed together with the engineering plans or the original equipment specifications and maintenance instructions to pay a financial department, pay the balance due must be collected all relevant information before filing the certificate to pay.
Part V of fixed assets, fixed assets management
definition:
useful life of more than one year of housing, building , machine, machinery, transport equipment and other production and business-related equipment, appliances, tools, and so on.
not part of the production, operation of major equipment items, the unit value of more than 2,000 yuan, and the useful life of more than 2 years, deemed as fixed assets.
management program:
1. a unified classification of fixed assets, the department number, reported the Ministry of Finance for the record for later use.
2. three-level management of fixed assets: financial, engineering, user departments. Account management by the corporate finance department primarily responsible for the physical management of fixed assets by the engineering department administrator and the department is responsible for the actual use of the asset (obligation to manage the department head departments of assets), should establish fixed asset account cards and subsidiary ledgers, At the same time establish and improve the transfer and Changes in fixed assets (including abandoned update) processing and registration procedures, internal transfers accounted for by the company to adjust its own members and changes in the transfer between enterprises must be reported to the Ministry of Finance for the transfer and changes in procedures.
3.'s Finance Department shall designate a person dedicated to the management of fixed assets, fixed assets, registration card, transfer of assets, changes in grasp, the corresponding changes in the registration information.
4. all the members who is using whom in accordance with the principles of management, implementation of the use of management, the use of the fixed asset manager is responsible for the management of people, then managers need to implement the kind of people management responsibilities.
5. in the transfer of fixed assets, inspection, inventory, inventory, the corporate finance department and a department manager and responsible person required to sign, record company executives reported.
6. the corporate finance department regularly organizes inventory once a year, the Finance Department immediately checks. If profit and loss issues, the reasons must be carefully identified, reported president a timely manner. For Pankui fixed assets must be traced clearly in the case of theft, in addition to financial accountability or liability of the parties, but also held with department heads and persons responsible for the physical management of economic responsibility. For the damaged fixed assets, the use of department heads and kind person to write a written interpretation of management responsibility, identifying the reasons, as a result of human responsibility for damage caused by acts or omissions, to recover the lost economic losses, such as the deliberate destruction of, through the legal way to legal liability.
fixed assets increase or decrease
1. fixed assets are artificially damaged scrap, used by the company director and finance director) put forward the party should be the amount of compensation. Damaged by a natural process by the president and approval of company executives, corporate affiliation with the Finance Department to adjust the asset book records.
2. Where the assets of the overhaul and additions, replacement, must carry the appropriate approval process and procedures, report to the director for approval, the contract of the financial record.
3. All fixed assets have been sold or transferred out, transferred out of tune (including internal transfers), subject to the approval of company executives, the Ministry of Finance approval, approval implementation.
sixth part of the inventory accounting requirements
1.'s all sales on the accrual basis of uniform principles. Implementation of perpetual inventory system, inventory accounting, physical inventory once every six months, periodic verification of accounts consistent with the case material. Normal overage Pankui in time, a major error to tracking and tracing.
2. by the storekeeper in the month on the 1st form of For all inbound, outbound amount, name and specifications. Categories accounted for case registration, billing, legal and effective basis for a single storage and warehouse, storage warehouse keeper is responsible for keeping a good one and warehouse, with the end days of the report submitted to the Finance Department. Monthly reports should be consistent with the amount of storage place, and also make a single storage and warehouse, accounts and other raw data archiving table work.
3. Finance Department under the library monthly accounting audit, the accounts must be managed in-kind payments, accounts table, accounts three matches.
4. periodic billing, reconciliation, auditing. All the original certificates of accounting should be audited. Of storage lists, including invoices and reimbursement buyer usually a single storage, etc., with the financial department, the requisition, the accounting staff should review and correct its monthly for raw materials or materials, low-value goods collection, distribution and accounting. Part VII
consumables consumables management is the unit value of 50 yuan, 2,000 yuan, or the useful life of more than one year Fixed assets are defined terms do not have the variety of equipment, supplies, goods;
consumables requisitioned
1. a month ago, the department must be reported to the recipients using the program audited by the Finance Ministry's evacuation director for approval before implementation. Requisitioned by the use of people fill out the First Union retained the warehouse, the warehouse at the end of the second practice turned over to the Ministry of Finance summary, the third joint picking department retained for future reference.
2. In addition to a one-time items, must implement the Supplies highly specialized professionals to be identified by non-users of natural damage can indeed be used by new ones.
3. requisitioned beyond the plan should be written using the department to write the reasons, after the audit was sent to the Finance Ministry's director approval to receive.
4. for low-value goods, scrap, warehouse set up to reflect the appropriate number of books to keep track of the reasons for the formation of scrap, detailed list. Mismanagement and waste of human loss and damage caused by newspaper, and the department should be held directly responsible for using the liability.
eighth part of the personal use of company materials, print management
a personal use of company supplies
1. Where a company has employees in addition to personal items requisitioned requisitioned in the library with a single and complete on procedures, must also be in the Working retirees, individuals must apply for the card and repaying the procedures, the Ministry of Finance before being given to clearing wage.
2. Finance Audit departments should carefully picking, keep abreast of the project, the consumption of low-value sectors. The amount of super-normal consumption should not immediately identify the cause and hold accountable the people responsible should truthfully report the situation to improve cost accounting, strengthen cost control.
Second, print
1. involving corporate image of the print, all designed by the advertising design, corporate executives approved, affecting a wide and still need to use longer periods of time to promote professional newspaper holding audit evacuation plan President approval before being printed.
2. prior to the printing of all printed on, must be approved by the Ministry of Finance approval is granted, then the procedures and authority for approval, after approval by the procurement and supply department uniform printing.
the ninth part of the cashier, accounting job description
cashier job responsibilities
Job Title: Cashier
own work: daily payment, bank settlement, transfer of funds, securities, management
direct responsibility:
(1) seriously implement the cash management system;
(2) handling cash and bank settlement, payment must be promptly Bank deposit payments are not allowed to divert cash and content standards for, so Nissin statements, accounts clearly, and daily bank deposits, cash register individually to the computer journal;
(4) to manage a company's financial chapters cover all the credentials and securities;
(5) to assist departments to recover the money and debt, accelerate cash flow return and use;
(6) adhere to the principles of settlement, must take the following three: 1. money, two finished goods; 2 to maintain purchasing legitimate interests of both sides; 3 banks will not advance;
(7) establish and improve various accounts of the cash register, cash rigorous examination process;
(9) strict check management system, check with the preparation of procedures, the use of checks subject after the signing of the financial manager, to take effect.
charge of accounting job description
main duties
(1) the specific implementation of the financial system, led the Finance Department staff to complete the company's daily work;
(2) in accordance with the principles of economic accounting, periodic inspection, analysis of the company finance, costs, expenses and profit performance, and tap the potential to increase revenue, assessment of the effect of the use of funds, and urge the relevant departments of the company to reduce consumption, save money, time to make reasonable suggestions to the company;
(3) detailed examination of financial accounting for each certificate, the content, number, amount, duration, accounts payable, and other procedures are accurate, signature confirmation will be arranged for accounting posting;
(4) is responsible for the overall planning of the purpose of account set up accounts, arrangements for dealing with reports, and the other turned over a specified period of time required state departments to report information: (including tax returns, tax information, statistics, etc.);
(5) access to information about the company's financial plans, contracts and other For economic data, to correct errors in the financial drawbacks,
standardizing the economic behavior;
one, cost accounting:
1. costs accounting data collection (materials, labor, working hours, cost)
2. all departments to collect and review relevant reports
; 3 Fixed asset management and related documents fill
4. expenses for project control and related certificates fill
5. monthly cost accounting, and cost-related documents fill in the data binding
; 6 the preparation of financial statements
7. follow the relevant aspects of cost accounting data processing
; 8 to complete other routine accounting work
two related material Notes account:
9. materials into the library review and sign the invoice.
10. material revenue accounting.
11. monthly reconciliation and settlement providers.
12. to ensure that inventory information is accurate, and timely;
13. Purchasing vendor down payment plans submitted to higher authorities for approval in time order
Third, revenue recognition:
14. receive delivery receipts, registration recorded;
15. with sales invoices into the accounts,
16. vetting documents collection, monitoring collections.
17. to recover payment;
four, handling tax matters:
18. responsible for the purchase, fill opening, invoice verification, summary billing data Chaoshui.
19. entry corresponding to the month of billing product details of warehouse receipts, delivery cost accounting.
20. responsible for the deduction authentication data entry, back-end of the proceeds from the invoice certification.
21. fill in the relevant subjects of accounting documents.
22. calculate various taxes, fill out tax returns for tax returns.
23. promptly communicated to the competent tax information and data.
five, cost audit:
24. various reimbursement review
25. borrowings are reasonable
26. strengthen the company's internal control expenditure for the tenth part
management of monetary funds
strict control of cash, some day in the bank above the limit, special needs beyond the limit must be approved by the Finance Manager (Manager) to approve and adopt special measures to ensure cash security foolproof.
1. the need to strengthen the management of operating cash income.
2. personal loans for public management
strict control of the borrower, because the long-term business needs to borrow petty cash, and should strictly control and limit , a total amount borrowed less than 3,000 yuan, the company approved by the General Manager, after approval by the Finance Ministry control, in principle, do not report on the old accounts, new accounts loaned, the borrower shall not exceed the limit of my month's payroll. Reimbursement should be offset by the old loan, after the cash.
loan process: first by using a dedicated unified borrower fill borrowers IOU, by the department head to confirm the occurrence is reasonable. By the Finance Department after the cashier to pay the borrower, the borrower under the promissory note at the same time fill in the accounting collection certificate detailing the time for payment, the amount and upon such matters as income.
3 reasonable control of the scope and limits of cash to pay cash
range:
A wages paid to employees, bonuses, allowances, welfare payments and other payments;
B paid to the individual remuneration of urban and rural residents fees, (such as handling fees, other fees);
C must pay to carry on business travel;
D 1000 yuan incidental expenses, and must be paid in cash and other expenses.
① cash limits and approval authority: to pay money to the company's business units or individuals outside of the amount of more than 1,000 yuan, in principle, requires the use of transfer or in cash by check, not cash. Special circumstances, if any limit prescribed by regulations at all levels of approval authority.
② cash payment in the payment procedures and requirements
cash cash must be carefully reviewed in detail whether the certificate of compliance, including: expenditure of the audit managers, the Finance Department for review , Attn signature certificate are complete, legal, payment approval and other people permission to take effect.
③ the payment of cash must be carefully counted, both large numbers also point decimal point.
④ to pay cash, you must review the use of funds approval herve leger sales, reimbursement documentation and approval procedures, comply with the procedures and documents required to be paid before. Any payment in cash, the certificate must be issued and invoices, receipts and payment vouchers or original documents stamped Cashier must also timely accounting according to documents, computer records as soon as the cash journal.
⑤ in principle to pay cash in person by the payee sign, or a valid power of attorney must have the recipient can only collect on behalf of the turn. To avoid suspicion, in principle, the company managers may not accept the commission. ⑥ cashier must check the daily amount of cash, check cash situation, to ensure that the cash deposit accounts in line with the actual inventory is prohibited IOUs offset stock, non-misappropriation of cash. Accounting personnel should regularly check whether the cashier's cash on deposit accounts in line. I found a long cash or short, shall be immediately recorded in a timely manner to identify the reasons leading to the report. ⑥ access to cash, to pay attention to safety.
Bank management
1, where the company opened a bank account opened in the name is strictly prohibited to private, anti-cut loopholes.
① Where a company set up the basic settlement bank checking account, the financial department for the record.
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