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Transfer Procedures For Cashier Work Procedures

2008/12/26 15:23:00 41921

The twenty-fourth provision of the accounting law stipulates: "when accounting personnel pfer or leave, they must handle the pfer procedures with the taking over personnel.

The pfer procedures of general accountants are supervised by the heads of accounting institutions and accountants.

The handover of cashiers should be carried out according to the requirements of the pfer of accounting personnel.

When a cashier pfers or leaves office, it is the duty of the cashier to clear the handover between the teller and the takeover personnel, and it is also a major measure to distinguish the responsibilities between the handover staff and the takeover staff.

Doing well the handover work can make the cashier link up before and after work, so as to prevent unclear accounts and financial confusion.

The pfer of cashier must be done.

Two points

First, the pfer of personnel and take over personnel to clear procedures;

Two, in the handover process, a special person should be responsible for supervision.

Transfer request to carry out property clearance, check accounts, check accounts, pfer to clear after filling out the pfer form, the pfer of all the votes, money, and materials to compile detailed handover, according to the book to the receiver, and then signed, sealed by three parties.

The pfer form should be deposited in the accounting file.

The handover of cashiers is usually carried out in three phases.

The first stage is the handover preparation.

Preparations include the following aspects:

(1) the cashier account is registered and stamped after the last balance.

(2) the cashier account is in line with the cash and bank account. The cash balance is in line with the actual cash check. The bank account balance is reconciled with the bank statement.

(3) fill in the teller account opening form to fill in the pfer date and add the title badge.

(4) arrange all kinds of materials to be handed over, and write out written instructions for the unfinished items.

(5) compile the handover list, fill out the specific names and quantities of the pferred accounts, vouchers, cash, negotiable securities, checkbooks, documents, seals and other items.

　　第二階段，交接階段。出納員的離職交接，必須在規(guī)定的期限內(nèi)，向接交人員移交清楚。接交人員應(yīng)認(rèn)真按移交清冊(cè)當(dāng)面點(diǎn)收。

(1) cash and negotiable securities should be collected according to the cashier account and the balance of account books.

When the receiver finds inconsistency, the handover person should be responsible for ascertaining it.

(2) cashier accounts and other accounting information must be intact and not omitted.

If there is a shortage, the reason for the pfer is to be identified and pferred by the handover.

(3) the carrier should check whether the teller account is in line with the general ledger, the cashier account, the cash balance and the balance of the bank statement. If there is any discrepancy, the reason for the pfer should be identified by the handover person, and it should be noted in the handover list and processed.

(4) the receiver receives the official seal according to the pfer order (mainly including financial seal, cheques and leader's seal) and other objects.

(5) after receiving the acceptance, the receiving party should fill in the receiving time on the teller account opening table (see table below) and sign and seal it.

　　第三階段，交接結(jié)束。交接完畢后，交接雙方和監(jiān)交人，要在移交情冊(cè)上簽名或蓋章。移交清冊(cè)必須具備：?jiǎn)挝幻Q(chēng)、交接日期、交接雙方和監(jiān)交人的職務(wù)及姓名，以及移交清冊(cè)頁(yè)數(shù)、份數(shù)和其它需要說(shuō)明的問(wèn)題和意見(jiàn)。移交清冊(cè)一般一式三份，交雙方各執(zhí)一份，存檔一份.

Editor: vivi