What Is Cash Receipts And Payments?

In order to strengthen the cash receipts and payments procedures, cashiers and accountants must distinguish responsibilities, strictly enforce the principles of accounting, money and material distribution, and implement mutual restriction, and strengthen the procedures of cash payment and payment.

First, enterprises should compile cash receipts and payments plans according to regulations and organize cash receipts and payments activities according to plan.

Second, the accounting department of the enterprise must have a reasonable division of labor in the work of cashier and accounting. Cash receipts and payments should be handled by the cashier, and the non teller shall not be in charge of cash.

Third, we must strictly implement the cash inventory system to ensure the safety and integrity of cash.

The cashier takes count of cash every day and checks with the book balance of the cash journal to ensure that the accounts are consistent.

The accounting department of the enterprise must carry out inventory check regularly or irregularly, discover or prevent errors in time, and misconduct such as embezzlement, embezzlement and theft.

If there is a long or short sum, we must find out the reason in time.

Fourth, all cash receipts should be issued receipts receipts, even if some cash receipts have the other party's payment voucher, it should also issue receipts to the payers to clarify their economic responsibilities. Cash receipts and cash receipts and cash receipts should be separated according to the requirements and handled by two operators. For example, sales receipts should be filled by sales personnel to fill out invoice documents, and cashiers should receive receipts to prevent errors and cheating.

Fifth, all cash receipts must be accounted for on the same day, and the deposit bank will be delivered to the bank on that day. If the cash collected is due to the bank's withdrawal after the day, it should also be sent to the bank within second days.

If there is any difficulty in sending the deposit on that day, it shall be sent to the bank at the time of consultation between the two parties after obtaining the consent of the opening bank.

Sixth, it is forbidden to use bank account to deposit or withdraw cash on behalf of other units or individuals.

Seventh, all cash disbursements must have original vouchers, signed by the person in charge and audited by the supervisor and the relevant personnel. The cashier will be able to make payment accordingly. After payment, the cash payment stamp should be stamped and kept properly.