初级会计实务（Junior accounting practice）.docVIP

初级会计实务（Junior accounting practice） Chapter I assets The unit shall set up the cash General Ledger and the cash journal, respectively, to carry out the total ledger and itemized accounting of the inventory cash. (iii) Inventory of cash The Unit shall carry out the cash inventory according to the provisions, generally using the field inventory method, the results of the inventory should be prepared in the cash inventory reports. If the accounts are not in conformity, the cash shortage or surplus found for the reason should be accounted for through the subject of property loss to be treated. According to the administrative authority of the report approved, respectively processing. II. Bank deposits (i) Account handling of bank deposits The unit shall set up bank Deposit Ledger and bank deposit journal, carry out the total classification and itemized accounting of bank deposits separately. (ii) Reconciliation of bank deposits The book balance of the Journal of Unit bank deposit shall be reconciled with the balance of bank statement transferred by the depositary bank at least once a month. If there is any difference between the book balance of the Unit bank and the banks balance sheet, it should be adjusted by compiling bank balance adjustment form. III. Other monetary funds (i) contents of other monetary funds Other monetary funds are all kinds of monetary funds except cash and bank deposit, mainly including bank draft deposit, cashiers cheque deposit, credit card deposit, credit deposit deposit, and outside deposit. (ii) account handling of other monetary funds In order to reflect and calculate the income and balance of other monetary funds, the unit shall set up the subject other monetary funds. According to the types of other monetary funds to set up detailed accounts for detailed accounting. Section II Receivables and prepayments Receivables and prepayments are the obligatory rights of the enterprise in the course of daily production and operation, including receiva