财务部培训手册.doc

财务部培训手册 前 言 财务部负责按照有关财经法规、政策、制度的规定，组织财会人员办理会计事务，进行会计核算，实现会计监督，正确分配企业收益；该手册将从核算、收银、仓管、票务等方面规范工作流程，提高部门工作质量与效率。 目 录 第一章、财务部综述 一、财务部组织架构及人员编制架构 ······················· 4 二、财务部工作职责 ····································· 5 第二章、收银组 工作职责 ·········································· 6 二、 操作制度 ·········································· 7 电脑操作管理制度 ································· 8 领票售票管理制度 ································· 9 其他票据的管理 ··································· 10 三、收银组规程细则 ····································· 11 票房业务 ········································· 11 售票 ············································· 12 交款及统计 ······································· 13 御宴宫收银流程细则································ 14 芳林苑收银流程细则 ······························· 15 第三章、仓管组 一、工作职责 ··········································· 17 二、操作制度 ··········································· 17 ● 仓库物资防火安全责任制度 ···························· 17 三、仓管组规程细则 ····································· 18 仓库工作任务 ····································· 19 仓管工作规程细则 ································· 19 入库程序 ········································· 19 出库程序 ········································· 20 库存物资的存储与保管 ····························· 20 检查 ············································· 21 盘点 ············································· 21 第四章、会计核算组 一、工作职责 ··········································· 23 二、会计核算组规程细则 ································· 23 景区会计核算岗位作业规程 ························· 23 收入会计岗位 ····································· 23 成本会计岗位 ····································· 24 成本的确认 ······································· 24 结转商品成本 ····································· 25 费用报销程序 ····································· 25 借款程序 ········································· 26 资产管理及核算程序 ······························· 27 财务报表及财务分析 ······························· 28 3） 预算岗位 ········································· 29 编制年度预算 ····································· 29 预算分析与考核控制 ······························· 29 监督检查