1. XY Hotel can establish a corresponding internal control system in the management of monetary funds, such as: document preparation, review, seal custody, collection and payment, check custody, accounting and report preparation, etc., all have incompatible job divisions, and in certain procedures Misappropriation, misappropriation and theft are prevented. However, this system also has imperfections, such as the requirements for checking corporate bank deposit journals and bank statements, and the daily management regulations for cash and bank deposits.

2. Based on the specific conditions of the unit, I designed the cash management system and bank deposit management system as follows:

(1) Cash management system

1. Cash reserves and safekeeping.

(1) According to regulations, except for the finance department and the entity units within the company that are allowed to set up cash on hand, other departments are not allowed to set up their own small treasury without the consent of the finance department.

(2) The cash limit on hand must be approved by the bank and cannot be exceeded. The company has a limit of 3,000 yuan in cash on hand, all of which are managed by the cashier of the Finance Department.

(3) The cashier of the Finance Department shall pre-balance the cash amount before 3 pm every day. If any excess is found, deposit it in the bank promptly to ensure safety.

(4) Corresponding storage measures must be taken for the storage of gold. The safe should be stored in a sturdy, practical, moisture-proof, waterproof, and well-ventilated room. The room should have iron railings and security doors. (5) The keys to the safe are kept by the cashier and shall not be handed over to others for custody, and the password must be turned at any time.

(6) When the teller’s job changes, the safe password should be changed. If the safe key or password is lost or malfunctions, it should be reported to the leader immediately. You are not allowed to find anyone to repair or replace the key at will.

(7) If items other than cash, such as securities, special value-added tax invoices, etc., need to be stored in a safe, custody and handover procedures should be completed.

(8) When cashiers go to the bank to deposit and withdraw cash, they must be escorted by security guards and arrange a special car to pick them up.

2． Scope of cash use.

(1) All economic purchases between enterprises must be settled through internal bank transfers. According to national policies, sporadic expenditures below 1,000 yuan can be settled in cash.

(2) The following ranges are not subject to the limit of less than 1,000 yuan;

a. Medical expenses, pensions, funeral expenses, and hardship subsidies for employees. c. Expenses for entertaining collaborative units, etc.

b. Travel expenses carried by people on business trips within prescribed limits, pre-borrowed fares for employees visiting relatives, etc.

(3) Cash from sales of goods and income from transportation and labor services must be paid to the bank on the same day and cannot be withdrawn or deducted from the cash limit on inventory.

3． Cash reimbursement process.

(1) Reservation reserve fund.

a. Every day, according to the reimbursement amount reserved by each unit and the sporadic reimbursement amount on the day of the appointment, report it to the bank staff. The bank post will issue a cash check as a proof of income and stamp the company's financial seal on the cash check. Then the fund manager will stamp the legal representative's seal. The stamp and income voucher are handed over to the cashier, who then withdraws the cash.

b. To withdraw the reserve fund, a cash check should be issued one day in advance and sent to the bank for an appointment.

(2) Reimbursement procedures for employees’ medical expenses, retired employees’ medical expenses, family members’ medical expenses, care fees, and hardship subsidies.

a. Reimbursement of employees’ medical expenses and retired employees’ medical expenses should be checked against the medical expense documents reviewed by the trade union and the amount of the printed computer bill. The data can be reimbursed only if the data is correct. If the amount is incorrect, the union should print the correct amount again and reimburse.

b. When reimbursing family members' medical expenses, employees should bring their labor insurance cards and medical records to the company's labor union for review in accordance with regulations and have an approval stamp stamped on them. The amount can only be reimbursed after the cashier has approved the amount.

c. Trust fees and hardship subsidies can only be reimbursed after the company's labor union has reviewed and stamped them in accordance with regulations.

(3) Reimbursement procedures for company-wide expenses.

a. Each department should fill out various expense reimbursement forms and stamp them with the seal of the department head, and then only after they are reviewed and stamped by the corresponding personnel of the Finance Department can they be reimbursed. The documents for which the reimbursement amount is less than 500 yuan (including 500 yuan) shall be reviewed and stamped by the cash review personnel. Documents with a reimbursement amount of more than 500 yuan should be reviewed and stamped by the finance department manager.

b. When the reimbursement amount of each department or entity department is more than 2,000 yuan, an appointment should be made at the cashier post two days in advance, otherwise the reimbursement will not be made.

(4) Travel expense reimbursement procedure. When reimbursing travel expenses, each department or entity should fill out a travel expense reimbursement form and stamp it with the seal of the department head. The reimbursement form will be sent to the cost position personnel for review, and will be reviewed and stamped by the cash review staff in accordance with the company's travel expense reimbursement standards, and then the cashier will make the payment.

(5) Reimbursement procedures for purchase and production reimbursement forms. For sporadic purchases of materials, the amount is generally controlled within 1,000 yuan, and the production requisition form must be filled out and stamped with the department head's seal. It will then be reviewed and stamped by the cash review staff before reimbursement can be made.

(6) Loan order loan procedure. Each department and entity must fill out the loan form and stamp it with the department head's seal. The loan can only be borrowed after the finance department manager reviews and stamps it.

4. Settlement discipline.

(1) When handling cash payment business, cashiers must use audited and authenticated accounting vouchers as the basis for payment. Unaudited vouchers have the right to refuse payment. The auditor's review of the original voucher includes the date, payment receipt Person's name, tax supervision seal, economic content, and signature of the executor. Expenditures that violate financial policies, financial regulations and incomplete procedures will be refused to be accepted or paid, and any alteration of invoices will not be accepted.

(2) It is not allowed to use IOUs to offset cash in inventory. Payments collected and paid for goods must be recorded in the account in accordance with regulations and must not be left outside the account.

(3) If you find that you have forged the numbers on the vouchers and falsely claimed the money, you should promptly report it to the Supervision Department for processing.

(4) Cash receipts and payments vouchers and cash journals must be "complete with procedures, complete vouchers, accounting processing, and account registration". They are required to be accurate and timely, with daily clearing and monthly settlement, and consistent cash inventory records.

(5) After the cash is received correctly, the cash receipt seal and the cashier's personal seal must be stamped on the collection voucher, and accounting vouchers must be prepared in a timely manner.

(6) The cashier must pay cash based on the payment voucher that is correct and has complete approval procedures, and requires the handling staff to sign his or her name on the payment voucher.

(7) After paying cash, the cashier must stamp the cash payment seal and the cashier's personal seal on the payment voucher, and handle relevant accounts in a timely manner.

(8) The cash received every day should be deposited in the bank in full and in time, and should not be left unpaid.

(9) No department or individual may borrow public funds privately for any reason. Individual loans for official purposes shall be handled in accordance with the provisions of the "Employee Loan Management System".

(10) When the cashier cannot perform his duties in time due to special reasons, the leader of the finance department must designate a special person to handle the relevant business on his behalf, and shall not entrust it privately

(11) Non-cash cashier collection agency When withdrawing cash, the "Cash Receipts and Payments Handover Book" must be registered in time to handle the handover procedures. The "Cash Receipts and Payments Handover Book" must be kept and filed together with the cash journal.

(12) Accountants are strictly prohibited from taking public funds to their homes for safekeeping.

(13) If a large amount of cash is collected outside the company due to business needs, it should be reported to the company's finance department and the person in charge of the company in a timely manner and properly disposed of. No one is allowed to take it back at will. Otherwise, the responsible person shall compensate for the loss.

(14) If the purchasing location is uncertain, transportation is inconvenient, bank settlement is inconvenient, and large amounts of cash must be used due to urgent needs for production and operation or special circumstances, the user department shall submit an application to the Finance Department. Cash payment will be allowed after approval from the general manager.

(15) The Finance Minister should regularly supervise the cash inventory to ensure that the accounts are consistent and the account facts are consistent. If excess or shortage is discovered, the cause shall be identified promptly and submitted for approval according to prescribed procedures. If a cash shortage is caused by the cashier's own responsibility, the cashier shall bear full liability for compensation. If major losses are caused, the legal liability of the responsible person shall be investigated in accordance with the law.

(2) Bank deposit management system

Management of bank deposits in A:

1. Implement various national management measures for bank deposits, understand and grasp the dynamics and balance of bank deposits at any time, do a good job in the dispatch of monetary funds, and ensure the needs of enterprise production and operation.

2． The account opened in the bank is only used for the collection and payment of funds within the business scope of the enterprise, and is not allowed to be rented, lent or transferred to other units or individuals for use.

Settlement discipline of B bank deposits

1. Strictly abide by the settlement disciplines promulgated by the People's Bank of China, and all existing settlement vouchers are filled out in a standardized and correct manner in accordance with settlement requirements. The settlement voucher filled in on the same day is valid on that day (except for checks) and will be invalid the next day.

2． The enterprise's bank account must have sufficient funds to ensure payment, and short payment vouchers and long-dated payment vouchers are not allowed to be issued. Blank checks are not allowed to be issued.

Accounting of C bank deposits

1. Comply with bank credit, settlement and cash management regulations.

2． Carefully review the settlement vouchers for receipts and payments, especially the original vouchers, and follow settlement disciplines. Invoices with alterations will not be accepted. Expenditures that violate financial policies, financial regulations and incomplete procedures will be refused to be accepted or paid. The bank settlement vouchers that have been reviewed should be used to fill in the receipt vouchers and payment vouchers for bank deposits and register them in the account.

3． The receipt and payment vouchers for various bank deposits must truthfully indicate the source and purpose of the payment. It is not allowed to create fraudulent names, use false pretense, arbitrage cash, or arbitrage materials. It is strictly forbidden to use the account to engage in illegal activities.

4. Register the "Bank Deposit Journal" in a timely and correct manner, pay attention to the reconciliation work, and if any discrepancies are found, contact the bank promptly and check as soon as possible. At the end of the month, a bank deposit balance reconciliation statement is prepared. The outstanding accounts on the reconciliation form are processed this month. The bank document preparation staff must review the cashier's bank deposit balance reconciliation statement.

5. The receipt and payment voucher for bank deposits and the "bank deposit journal" must be "complete with procedures, complete vouchers, accounting processing, and account registration", and must be accurate and timely, with daily settlement and monthly settlement.

(3). The accounting processing flow chart suitable for this enterprise

The accounting processing procedure suitable for this enterprise is the accounting voucher accounting processing procedure, and its specific content is:

①According to similar Prepare the original voucher summary table for the original vouchers of economic business;

② Prepare accounting vouchers based on the original vouchers or the original voucher summary table;

③ Based on the receipt voucher and payment voucher, day by day, transaction by transaction Register cash journals and bank deposit journals sequentially,

④Register various detailed ledgers based on accounting vouchers and attached original vouchers or original voucher summary tables;

⑤According to accounting vouchers Vouchers are registered in the general ledger one by one;

⑥At the end of the month, check the balances of the cash journal, bank deposit journal and each detailed ledger account with the balance of the relevant department's classified account;

⑦ At the end of the month, prepare accounting statements based on the records in the general ledger and subsidiary ledgers.