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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.

　　第二阶段，交接阶段。出纳员的离职交接，必须在规定的期限内，向接交人员移交清楚。接交人员应认真按移交清册当面点收。

(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.

　　第三阶段，交接结束。交接完毕后，交接双方和监交人，要在移交情册上签名或盖章。移交清册必须具备：单位名称、交接日期、交接双方和监交人的职务及姓名，以及移交清册页数、份数和其它需要说明的问题和意见。移交清册一般一式三份，交双方各执一份，存档一份.

Editor: vivi