Handover of Cashier's Work In actual work, enterprises will encounter the situation of changing cashiers. Article 25 of the Basic Accounting Work Standard stipulates: "When an accountant adjusts his work or leaves his post for any reason, he must hand over all his accounting work to his successor. If you have not gone through the handover procedures, you may not transfer your job or leave your job. " 1. The specific content of cashier handover varies from company to company, and the business division between cashier and supervisor will be different, so the specific content of cashier handover will be different. But generally speaking, the cashier's work handover should include the following contents: (1) cash, including cash, foreign currency, gold and silver jewelry and other valuables; (2) Securities, including treasury bills, bonds and stocks; (3) Checks, including blank checks and invalid checks. (4) Invoices, including blank invoices and used invoices (including invalid invoices); (5) Receipts, including blank receipts and used receipts (including invalid receipts); (6) Financial seal, including special financial seal, special invoice seal, bank seal, cash receipt, cash payment, bank receipt, bank payment, etc. ; (7) Accounting vouchers, including original vouchers and accounting vouchers; (8) Other accounting materials and articles, including bank statements, vouchers, contracts and agreements that should be kept by cashiers; In enterprises that implement computerized accounting, it also includes accounting software, passwords and accounting software data disks; Calculator, USB flash drive, etc. 2. Preparation before handover In order to ensure the smooth handover, the cashier must do the following work before handover: (1) Unregistered cash and bank journal should be registered, and the official seal should be affixed after the last balance. (2) Check the cash and deposit journals with the general ledger of cash and bank deposits; The book balance of the cash account book is consistent with the actual amount of cash on hand; Check the balance of the deposit journal according to the bank statement. If not, a bank reconciliation statement should be prepared. (3) Fill in the handover date on the cashier account activation form and affix the seal. (4) Arrange all the materials that should be handed over, and write written materials for unfinished matters. (5) Prepare a handover list, which lists the accounting vouchers, accounting books, cash, negotiable securities, checks and receipts, invoices and receipts, documents, seals and other accounting materials and articles that should be handed over. "Handover List" includes handover forms and handover instructions (see Table 5-4). Among them, the transfer forms mainly include cash on hand, bank deposits (see Table 5-3), securities and valuables, accounting materials and articles. Table 5-3 Bank Deposit Transfer Table Page Transfer Date: Year Month Unit: Yuan Deposit Bank Currency Term Book Number Total Actual Notes Attached: (1) Bank Statement (2) Bank Reserve Card Unit Leader: Transferor: Supervisor: Receiver: Some units may open accounts in several banks, and bank deposits can also be divided into time deposits and demand deposits. Therefore, the "bank deposit transfer slip" should be filled in by bank, currency, term, book number and actual number. Cashier Handover Instructions Cashier Handover Instructions Cashier Wang Bin, Due to the job transfer, the Finance Department decided to hand over the cashier's work to Hualin. The following handover procedures are now handled: 1, and the handover date is 65438+February 65438+May 2009. 2. Specific business handover: (1) Cash on hand: 65438+February 65438+May 5 book balance 1 768 yuan, which is consistent with the actual deposit, and the book balance of cash on hand is consistent with the general ledger balance. (2) Treasury bonds in stock: 780,000 yuan, which was verified to be correct. (3) The balance of bank deposit is RMB 6,543,800+0,820 yuan, which is consistent with the Bank Statement after verification. 3. Accounting vouchers, account books and documents handed over: (1) one cash account book for this year. (2) Two deposit journals this year. (3) 25 blank cash checks (021854512/to1218545145). (4) 30 blank transfer checks (02 19860022 to 02 1986005 1). (5) Register of collection, acceptance and entrusted collection. (6) Register of collection, acceptance and entrusted payment. (7) check register. (8) An invoice register. (9) 1 ~ 165438+65438 October +0 1 bank statement; 165438+ 10 Description of unsettled items in the month. 4. Handover seal: (1) One handover seal of the finance department. (2) The cash receipt seal of the financial department. (3) The cash payment seal of the financial department. (4) Bank deposit receipt stamped by the financial department. (5) Bank deposit payment seal of the Finance Department. 5. Division of work responsibilities before and after handover: Wang Bin is responsible for cashier duties before 65438+February 5, 2009; After 65438+February 2009, Hualin will be responsible for the cashier's duties. The above handover matters have been confirmed by both parties. 6. This Handover Manual is made in triplicate, one for each party and one for file. Transferor: Wang Bin (signature and seal) Successor: Hua Lin (signature and seal) Supervisor: Gao Mingjia (signature and seal) The handover personnel of the Finance Department (seal) of Ming Sheng Company should make preparations for replacement before handover, especially engraving their own seals and making preparations for replacement. 3. Formally handle the handover procedures. When handling the formal handover, the supervisor must be present to supervise. When the chief cashier is handed over, the person in charge of the enterprise accounting institution and the accounting supervisor are responsible for supervising the handover. When handling the handover, the handover personnel shall hand over the handover item by item according to the handover list, and the handover personnel shall check the collection item by item. (1) Cash, securities and valuables shall be handed over to the handover personnel one by one according to the relevant records in the accounting voucher account book. Cash, securities and valuables on hand must be consistent with the records in accounting books. If there is any discrepancy, the handover personnel must find out within a time limit. (2) the balance of the deposit journal should be checked with the bank statement, and it can be handed over if it is consistent; If they are inconsistent, a bank reconciliation statement shall be prepared. If the adjustment is still inconsistent, the handover personnel shall be responsible for finding out the reasons and indicating them on the handover list. (3) On the premise that the balance of the bank deposit account is consistent with the balance of the bank statement, the relevant bills, tickets and seals shall be handed over, and the replacement personnel shall replace the seals reserved by the bank. (4) When handing over the cashier's account books, the handing-over personnel should check whether the accounts are consistent, that is, whether the cash account books, deposit journals and securities subsidiary ledger are consistent with the accounts of cash, bank deposits and securities general ledger; Enterprises that implement computerized accounting should first print out the account pages, and then hand over the relevant electronic data by the handover personnel under the actual operation state. (5) Cashier's vouchers, account books and other accounting materials must be intact. If there is a shortage, the reason must be found out and indicated in the handover list, and the handover personnel shall be responsible for it. (6) When the work plan is handed over, in order to facilitate the successor to carry out the work, the transferor shall introduce the implementation of the work plan to the successor and the problems that can be paid attention to in the future implementation process. (7) The transferor shall hand over the safe password, key, desk and office key to the successor one by one, and the successor shall replace the safe password and related locks immediately after the handover. (8) After handover, the handover parties and supervisors shall sign or seal the handover list. It should also indicate the name of the unit, the handover date, the positions and names of the handover parties and the competent personnel, the pages of the handover list, and the problems and opinions that need to be explained. The "handover list" is generally made in triplicate, one for each party, and the other is kept as the accounting file after handover. 4. Responsibility of handover personnel. The responsibilities of handover personnel are divided into the time when handover procedures are completed. The handover person shall bear legal responsibility for the authenticity and integrity of the accounting materials handed over by him before handover. Even if the successor fails to find out that there is a problem with the accounting data due to negligence during the handover, if it is found afterwards, the original handover person shall still be responsible, and the original handover person shall not shirk the responsibility because the accounting data has been handed over. The replacement person shall fill in the acceptance time on the cashier's account book activation form, and sign and seal it. The replacement personnel shall continue to use the transferred accounting books, and shall not set up new accounts by themselves, so as to maintain the continuity of accounting records. 5. If someone else temporarily replaces the work, some handover procedures should be handled. When a cashier leaves his post temporarily during marriage leave, maternity leave, sick leave, personal leave, vacation, study abroad, business trip, etc., he shall not leave his seal, hand over his keys or make some cash. They must handle the handover procedures of related matters with the attitude of "the heart of a villain is the belly of a gentleman". Even very good colleagues should not act rashly on the grounds of mutual trust. Cashier replacement, depending on the specific circumstances such as the size of business volume and the length of replacement time, can handle some handover procedures. If it is a temporary replacement, in order not to miss the cash payment, the replacement personnel can issue a receipt that is exactly the same as the remaining spare money. When the cashier returns to settle the payment voucher and the remaining cash, the receipt will not be treated as a loan. If it takes a long time to change business, or even need to change personnel to handle affairs, it is necessary to engrave seals for the replacement personnel and replace the seals of bank staff in time. Then hand over the account books and documents of daily business such as cash book, deposit journal, cash cheque book and transfer cheque book to the replacement in writing, and handle the written handover procedures after the cashier returns. In particular, the cashier cannot give his/her seal to the replacement. ]