出纳（Cashier）.docVIP

出纳（Cashier） Cash check: Cash checking is a method of spot counting to determine the actual amount of cash in stock and then check the book balance with the cash journal to determine whether the account is in line. Cashier must be present during cash checking. Can the inventory process with legal IOUs, offset cash receipts. After stocktaking, prepare the cash flow report form according to the cash check result, which is the original voucher to reflect the cash amount and adjust the book record. Bank inventory: (1) bank reconciliation. Bank deposit checking, also known as bank reconciliation, refers to checking the balance of the bank journal journal with the balance of the account transferred by the bank to ascertain whether the account is true or not. There are two reasons for the inconsistency between the bank account and the bank account. One is that the two sides or one party have made an error in accounting, and the other two are the outstanding accounts. (2) outstanding items. The term non payment means that the party has already obtained the voucher to register the account due to the inconsistent time between the account of the enterprise and the bank, and the other party has not yet registered the items due to the receipt of the voucher. The outstanding items include the following four cases: Enterprises have been credited, the bank has not yet received accounts. The enterprise has paid the account and the bank has not yet paid the bill. The bank has collected and accounted for it, and the enterprise has not yet received payment. The bank has paid the bill and the enterprise has not yet paid for it. Accounting treatment of cash in hand: The enterprise withdraws the cash from the bank, debit the subject according to the amount of withdrawal recorded in the check stub, and credited the bank deposit account. The enterprise will cash in the bank, the bank returns Jinzhangchan first, debit bank deposits subjects, credited to the subject. The enterprise required fo