Control Of Monetary Fund Business Process

(1) cash flow control process

For cash receipts, if a unit is equipped with a cash register, the unit's cashier shall check the amount of cash receipts in the day's turnover and check the accumulative total number of the cash register automatically after the end of each day's business, and fill in the collection form, together with the automatically printed paper tape on the cash register to register the cash journal with the bookkeeper.

If the number of cash receipts is found to be inconsistent with the cumulative number of cash registers, the difference should be investigated.

A general unit should be issued by a salesperson with a triplicate invoice or receipt. When the payee receives the money, he should carefully check the sales invoices or receipts from the salesmen to the customers and whether the amount of the receipts is consistent with the amount of the cash in hand. After collecting and stamped, the third party will be left behind, and the remaining two shall be kept by the customer, and the other shall prepare the business daily.

The payee shall compile the receipts daily according to the remaining one, and the business daily and the daily account receivable shall be identical. The business daily shall be the basis for recording the business income, and the daily receipts journal shall be used as the basis for recording the cash journal.

It clearly specifies the scope of use of cash, and checks are used for cash payments exceeding the prescribed limit.

For reimbursement of check and cash reimbursement, a reimbursement system should be established.

The reimbursement personnel should have normal approval procedures and adequate payment evidence when reimbursement, and the purchase expenses should also have.

Procedures.

The accounting department shall examine the reimbursement documents, and the cash cashier can see the expense certificate of the audited stamp.

Payment records should be registered in time.

Annex to accounting records should be compiled in sequence or content.

1. cash outlay

If the departments and departments have sporadic expenses, if they want to cash in advance, they must first fill in the cash loan sheet by various departments to explain the reason for the advance payment, and through the audit of the department heads, the finance manager or the authorized person shall examine the reasons for the cash loan signed by the department head, and the cashier shall advance the cash according to the cash loan bill that has been verified and verified, and the accountant shall enter the account according to the loan receipt of the signature of the cashier.

The cash reimbursement clerk who has sporadic expenses must fill in the cash reimbursement list, attach all the original vouchers, submit it to the head of the Department for examination and signature, and verify it by the financial manager or his authorized personnel, and the cashier pays the cash.

In the form of payroll, the financial department should extract and distribute cash according to the payroll form signed by the director of human resources department.

In the process of paying cash, the cashier and the accounting bookkeeping personnel who pay the money directly should strictly divide their duties.

2. cheques expenses

The internal control of unit cheque expenditure should include the following points:

(1) all cheques must be numbered consecutively. Blank checks should be kept at a safe place, strictly controlled and kept properly. They are entitled to sign cheques and do not keep blank cheques.

(2) each check must be approved and issued by the authorized cheque signatory.

(3) each cheques must be issued with approved invoices or other necessary vouchers as written evidence.

The payee and the amount must be clearly stated on the cheque, and check with the corresponding payables.

As a proof of the written evidence of a cheque, the stamp must be stamped after signing the cheque, in order to prevent others from using it as a proof of duplicate payment.

(4) any cheque with written or numeric changes should be void.

Invalid cheques must be stamped "invalid" to prevent them from being used by others.

It should be kept together with other cheques and kept in order number.

(5) all cheque issued should be credited to the bank deposit journal on time and should be checked regularly with the payables or other general ledger borrowers.