Cashier's reimbursement procedure

Cashier’s reimbursement procedure

This kind of procedure is not consistent with conventional operations

Personnel borrowing money for business trips need to fill in a loan form. After the leader signs and approves it, it will be kept by the cashier and no accounting is required.

After the company personnel return, they should sort out the original invoices or receipts and other documents, and fill out the expense reimbursement form. Put the original invoice and expense reimbursement form together, and have the company leader sign and agree to pay.

3. The cashier will review the content and amount of reimbursed expenses by company personnel, and then take out the loan slips of the reimbursed personnel for processing. For example, if employee A borrows 1,000 employees as business expenses, A will process it. When the business is completed and the expense is reimbursed, the amount is 1,000 yuan. Then the cashier only needs to return the loan slip to him, and then record it in the cash book according to the reimbursement content. If the reimbursement expense of employee A is 500 yuan, the cashier will return 1,000 yuan. Return the loan note worth 500 yuan to employee A, and ask employee A to refund you 500 yuan, or write another loan note worth 500 yuan, so that your account will be even

Cashier knowledge: How to review accounting vouchers

Audit content

(1) Whether the content is true

When reviewing accounting vouchers, you need to check whether the contents of the original voucher and the accounting voucher are consistent, and also ensure that the contents of the accounting voucher summary table are consistent with the accounting voucher.

(2) Whether the project is complete

Please confirm whether each item of the accounting voucher is completely filled in, including date, voucher number, summary, accounting account, amount, number of attached original vouchers and signatures of relevant personnel.

(3) Whether the subjects are correct

Review whether the debit and credit accounts of the accounting voucher are correct, whether there is a clear account correspondence, and whether the accounting accounts used comply with the Enterprise Accounting Standards and other regulations.

(4) Is the amount correct?

Review whether the amount recorded in the accounting voucher is consistent with the relevant amount in the original voucher, whether the calculation is correct, whether the amount in the accounting voucher summary table matches the total amount of the accounting voucher, etc.

(5) Whether the writing is standardized

Review whether the records in the accounting vouchers are neatly written and numbers are clear, and whether corrections are made as required.

(6) Whether the procedures are complete

Check whether the cashier has stamped "received" or "paid" on the original voucher after handling the collection or payment business.

Audit method

The accounting voucher is filled in based on the legal original voucher after review. Therefore, when reviewing accounting vouchers, in addition to reviewing the original vouchers, you should also pay attention to the following points:

Compliance Audit

Review whether the accounting voucher is accompanied by the original voucher, whether the original voucher is complete, whether the content is legal, and whether the economic business recorded in the accounting voucher is consistent with the economic business reflected in the attached original voucher.

Technical Review

Review whether the debit and credit subjects of the accounting voucher are correct, whether the account correspondence is clear, whether the accounting subjects used and their accounting content comply with the provisions of the accounting system, and whether the amount calculation is accurate. Whether the summary is clearly filled in and whether the items are completed, such as date, voucher number, secondary and detailed accounting accounts, number of attachments, and signatures of relevant personnel, etc.

During the review process, if errors are found, the reasons should be identified and promptly handled and corrected according to prescribed methods. Only audited and correct accounting vouchers can be used to register the account books.

Reviewing accounting vouchers is an important means to ensure the quality of accounting information and exert accounting supervision. This is a very policy-oriented job. In order to do a good job in reviewing accounting vouchers and correctly playing the supervisory role of accounting, accountants should be familiar with and master national policies, laws, regulations, plans and budgets. The relevant regulations must also be familiar with and understand the operating conditions of the unit. In this way, we can distinguish right from wrong and determine which economic businesses are reasonable and legal; which economic businesses are unreasonable and illegal. Accountants should consciously implement policies, abide by systems, and correctly handle various economic relationships.

Cashier Reimbursement Tips How to review the voucher paste form when reimbursing

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