A set of near-perfect corporate financial processes!
一、First, cashier work flow
（一） cash receipt and payment
1, cash
According to the receipt of the accounting posts (sales invoices issued by the accounting) collection - → check the receipt of the amount of the right, the same size, with the person signed - → in the receipt (invoice) signed and stamped with financial settlement chapter - - → the receipt of the receipt of the second (or invoice) to the payee - → voucher account registration cash flow account - → registration of the transfer of the registration book - → will be together with the registration of the bill registration of the corresponding post sign system certificate
Wages and fixed assets (water and electricity, collection)
Management fees (other receivables)
Sales accounting
Cost accounting post (processing fee, material section)
Note:
In principle, only receipt of cash in order to issue a receipt, receipt of bank deposits or billing required to issue a receipt, verify the receipt has been written "transfer" words, stamped with "transfer" stamp and financial settlement chapter, and registration After the transfer of the notes to the corresponding accounting positions.
B With the payment of the payment of the era of payment, by the wages and fixed assets issued a receipt, you can not sign the recipient.
2, pay now
(1) the cost of reimbursement
Audit the amount of cash payment vouchers from the accounting posts in accordance with the original vouchers - → check and supervise the signatures of the consignees - → pay the amount according to the voucher - → stamp the "cash payment" stamp on the original voucher - → registered cash flow account - → the voucher in time to check the management of the check
(2) labor costs, welfare payments
(Including the cash wage difference, the cash in the form of cash, cash and other money) - → in the proof of payment stamped with "cash to pay" stamp - → registered cash flow account - - → Registration of the registration of the registration note - → will be issued with the proof of the bill together with the notes passed the registration of the wages of the welfare of the post
3, cash access and custody
Cash is paid every day by cash plan (or by CCB) - → Safe and safekeeping of cash, accurate payment of cash - → Cash in cash - → 3:30 pm As cash balance
Note:
A afternoon after get off work, cash inventory should be within the limit.
B Cash is withdrawn from the bank and the cash is sent to the bank to inform the security officer of the followers, pay attention to confidentiality, to ensure the safety of funds.
4, the management of cash journal accounts, so that the daily settlement, and timely check with the computer account balance.
（二）bank deposits and payments
1, silver received
(1) receipt of goods received sales accounting checks, bills of exchange → check and fill in the bill → morning work to pay the end of the end of the prison order to send the driver to enter and recover the single - → order from the bank back to the back of the documents - → the first joint with the receipt paste together - → in the computer in the preparation of the back of the registration form and share - → print - → will return the registration form together with the back of a single pass sales accounting
(2) other items receivable
Receive a check, bill of exchange other than the payment item - → fill in the bill - → enter the account - → return receipt - → registration notes transfer registration - → related posts
(3) Loans
Received a bank loan on the account back to a single - → registration of the transfer of notes - → management fees
2, silver to pay
(1) daily business
According to the payment approval form (the planned expenses are audited by the relevant positions, the planned amount of more than 100,000 yuan or unplanned expenses is reviewed by the finance minister or the chief financial officer.) In the reconciliation schedule, there is no pre-payment amount in the department. Wire transfer) - → registration check the use of the registration book - → the check, draft deposit stubs affixed to the payment approval form (no stubs marked the number and bank name) - → stamp "transfer" stamp - → registration documents Pass the registration book - → pass the relevant job certificate
- → Material Accounting (Material Procurement)
- → cost accounting post (outsourcing processing, workshop warranty)
- → management fees post (management department with money)
- → sales fees post (sales department with money)
- → wages and benefits Kong (wages cash, welfare)
- → Fixed assets (GMP sector costs, fixed assets purchase and construction)
Note:
A check out of the check should be complete, prohibit the issuance of blank amounts, blank receipts of the check.
B out of the check (draft, wire transfer) Receiving unit name should be consistent with the contract, invoice.
C has not reported the amount of the individual and the department, all do not apply for payment business.
(2) punch card wages
According to the payment post issued by the payment of the approval of the form (signed by the Finance Minister) issued a check - → fill in the bill - → with the wages of cross the train to send the South Lake Construction Bank - → check the use of registration - → the check stub to paste the payment Approval form - → stamped "transfer" stamp - → registration document transfer registration - → salary welfare
Note:
A monthly salary according to pay 2 days ahead of the wages required to transfer money into the South Lake Construction Bank, and on time from the ICBC will be included in the capital of the first bargaining.
B Check the wages of the card must be paid one day before the pay date together with the wage plate served on the bank.
(3) salesman cash
(With the signature of the Finance Minister) - → fill in the bill - → pay the driver to send the bank down into the book - → check the use of the registration check - → paste the stub stub to the payment approval Single on - → stamped "transfer" stamp - → registration documents transfer registration - → wages and benefits
(4) repayment and bank settlement
Receipt of bank loan repayment vouchers and handling fee settlement vouchers - → registration documents transfer registration book - → management fees
(5) Tax payment
① Duty received tax receipts from tax posts (with payment approval form) - → fill in the bank account and the entry
② the tax card with the tax post to fill out the payment approval - → issued a check - → fill in the bill - → pay the driver to send the bank to the proceeds - → with the return receipt and check the deposit check the use of the registration - Prepare vouchers
③ from the tax card to pay the tax revenue came from the taxpayers and tax cards issued by the ticket - → check the use of the registration check -
(6) in a timely manner to the bank statement to pay the preparation of the bank adjustment table, the regulation on the date of the bill in time to clean up and inquiries, instructed the relevant positions for billing processing.
3, according to the bank receipt and payment statistics of the balance of the bank funds, at any time to grasp the balance of the bank deposits to avoid short.
4, master the company's bank account (unit name, bank name, bank account).
（三）job requirements
1, familiar with the company all kinds of financial management system.
2, to understand the work of the Ministry of Finance content, do a good job with the post of convergence work.
3, accurate cash payments, safe custody of cash and securities, to ensure the safety of funds.
4, insist on daily inventory of cash, timely check cash journal accounts, so that the daily settlement.
5, at any time to grasp the balance of the bank account, prohibit the issuance of bad checks.
6, establish a good window image.
二、the sales cost of the work process
（一）the daily expenses of the department
Audit the original certificate is complete, legal, the amount is correct - → review and correct the original documents according to the specification paste and fold - → audit approval procedures are complete - → audit department costs expenditure schedule (such as super plan, can refuse to reimbursement) → Prepare the voucher
By: operating expenses - related details subject (department special)
Credit: Cash / Bank Deposits / Other Receivables - → Cash Certificates Involved in Cash, No Cash Invoice
Note:
A non-wage expenses in principle to obtain the tax bureau commissioned by the invoice or receipt, fill in the specification, the same size, no altered traces, value-added tax votes must be strictly abide by the specification.
B to ensure that the upper left corner of the certificate and accessories neatly, the attachment length and width folding to account voucher size for the degree, can not bring staples.
According to the "2001 cost control method", "travel expenses and standards", "communication fee management approach", the main points are: plan the amount of the cost of the department heads, in charge of leadership, finance minister approval; The fixed transportation shall be registered by the administrative affairs department; the travel expenses shall be accompanied by the schedule of the itinerary after the examination and approval, and the reception fee shall be subject to approval. The transportation fee shall be registered by the General Office of the People's Republic of China. Hospitality schedule.
（4） accurate use of detailed subjects (see the table), the correct selection of special.
（5）reimburseers have early arrears, the reimbursement costs will first offset the arrears, in the preparation of vouchers must be accompanied by management fees issued by the receipt of the receipt.
（6） the preparation of cash vouchers finished, if the cashier in case of cash, should be temporarily retained vouchers, cashier to recover the cash when the notice.
（二）the cost of the office
1、daily expenses
Audit the original certificate is complete, legal, the amount is correct - → audit the original voucher paste specification - → audit approval procedures are complete - → preparation of accounting vouchers
By: Operating expenses - related details (department special)
Credit: Cash / Bank Deposits / Other Receivables - → Cash Certificates Involved in Cash, No Cash Invoice
2、the purchase of fixed assets
Audit whether the application report - → audit invoice legitimate - → audit whether the Administrative Affairs issued by the fixed assets transfer orders - → audit approval procedures are complete - → the preparation of accounting vouchers
By: fixed assets - related details subjects
Credit: cash - → outgoing Na Gang
Note:
A office to purchase life, office supplies, the useful life of more than one year and the unit value of more than 1,000 yuan, to the administrative department for fixed assets registration procedures.
B Accounting voucher summary column should indicate the name of the fixed assets, office.
3、 rent, rent rent
Audit whether the lease contract - → audit whether the receipt of receipt - → audit procedures are complete - → the preparation of accounting vouchers
By: operating expenses - rent \ rent \ regional rent (department special)
Credit: cash - → outgoing Na Gang
4、freight
Audit shipping invoice is valid, the amount is correct - → audit non-deductible joint, and the freight amount of more than 100 yuan or more shipping invoices attached to the same proof of payment (pin or clip clip, no paste and copy) - → audit Approval procedures are complete - → preparation of accounting vouchers
By: operating expenses - freight - city freight \ city freight (department special)
Tax payable - VAT payable - input tax
Credit: cash - → outgoing Na Gang
A calculation of the amount of the amount of the amount of freight as a base, excluding packaging costs, handling charges, insurance, power and other surcharges.
The deduction of the certificate number and the deductible amount shall be marked on the shipping invoice for the deduction or the deductible input tax.
5, Road damage
The legal basis for the examination and approval of the way, the loss report - → audit signature complete - → the preparation of accounting vouchers
By: operating expenses - way damage (special)
Credit: accounts receivable
Note:
A waybill is required to obtain valid certificates issued by the customer unit or the transport unit.
B Road loss report by the director of the office, the sales minister, in charge of the leadership signed, the approval of the Finance Minister.
C direct damage amount directly issued receipts corresponding to customer accounts receivable, does not allow the extraction of cash, accounting treatment can "cash" subjects transition.
6, high open red
Audit whether the high opening red table - → audit whether the receipt of receipt - → audit whether there is sales accounting audit signature - → audit approval procedures are complete - → preparation of billing documents
By: operating expenses - high open red
Credit: bank deposit \ cash - → spread Na Gang
Note:
A redemption, rebate in principle, the bank deposit to be paid to the client unit, or to offset the customer unit accounts receivable, it is necessary to pay in cash, subject to approval in charge of the leadership, and in the proof of expenditure on the note "cash" words The
B to red, rebate to offset the customer unit accounts receivable, must be issued by the sales accounting receipt, due to business system accounting needs, accounts receivable and red, rebate separate accounting, to contact the cash account.
7, rebate
Audit whether the agreement - → audit whether the receipt of receipt - → audit whether there is sales accounting audit signature - → audit approval procedures are complete - → the preparation of accounting vouchers
By: operating expenses - publicity fee - cash rebate \ variety rebate \ end of the year rebate (department special)
Credit: bank deposit \ cash - → spread Na Gang
8, sponsorship fee
Audit whether the application report - → audit whether the receipt of receipt - → audit approval procedures are complete - → the preparation of accounting vouchers
By: operating expenses - publicity fee - sponsorship fee (department special)
Credit: bank deposit \ cash - → spread Na Gang
Note:
A office expenses reimbursement, original vouchers must be classified.
B The non-wage expenses shall in principle be legally required to obtain legal original vouchers and, if they can not obtain legal original vouchers, the personal income tax shall be withheld by 20%.
C audit specific basis for the "2001 cost control approach", "travel expenses and standards", "communication fee management approach", "2001 sales policy" and so on.
D reimburseers have pre-arrears, the reimbursement costs will first offset the arrears, issued by the management fee to pay the receipt.
E according to the amount of accounts receivable, the difference made by the manager.
（三） advertising costs
1, review the monthly funding plan
On the 28th of each month, according to prepayments, the implementation of the advertising plan and the advertising contract of the planning department - → Audit and planning department next month fund use plan - → summary fund plan - → report to the Finance Minister for approval
2, audit payment
(1) Check the payment item according to the monthly fund plan - → Review the advertising contract, invoice, photo, etc. - → Check whether the approval procedure of the "payment approval form" is complete - → Registration plan - → Cashier payment
(2) sign the arrival of the arrival of the "payment approval" and the bank payment vouchers, etc. - → preparation of accounting vouchers
By: prepayment
Credit: Bank deposit - → Check the amount of payment, date and document number on the corresponding advertising contract - → Check
Note:
A A copy of the contract is required for the first payment.
B payment amount of less than 100,000 yuan plan, the direct spread of Nagang payment, plan more than 100,000 yuan or unplanned funds to be approved by the Finance Minister or Chief Financial Officer.
C shall pay the invoice with the exception of the prepayment which has difficulty in issuing the invoice.
D advertising advertising to be audited invoices, newspaper and monitoring broadcast, etc .; outdoor advertising (body, wall, billboards, etc.) to be audited invoices, etc .; promotional materials, gifts to be audited invoices, warehouses and so on.
3, the cost of reimbursement
(1) media and promotional materials
Audit invoiced by the relevant part of the planning department (media advertising)
Audit invoice issued by the relevant office of the planning department with the receipt of materials (publicity materials) - → audit approval procedures are complete - → control the preparation of the contract to prepare vouchers
By: operating expenses - media \ publicity materials (department special)
Credit: prepayment - → the amount of invoice registered on the contract, the date of receipt and the certificate number - → sub-species registration manual -
Note:
A in accordance with the balance of prepaid accounts and the implementation of the contract in a timely manner to urge the planning department reimbursement, monthly and planning related positions check the balance of each customer book.
B media advertising, including radio, newspapers, body, wall, billboards, banners, etc .; publicity materials, including promotional materials, gifts design, production, delivery and other costs.
C When the invoice is received, it is confirmed by the relevant office of the planning department. It can not be clearly assigned to the office and the corporate image advertising advertisement to the planning department so as to facilitate the input and output analysis.
D received the invoice and the planning department with the relevant positions to confirm the advertising costs attributable to any product variety, can not be clearly assigned to specific varieties and corporate image advertising and advertising, and registered manual account, in order to facilitate input and output analysis.
E promotional materials into the library when the full amount included in the planning department, department or office to offset the cost of planning.
（2）promotional materials issued
Review of promotional materials warehouse breakdown - → audit warehouse came the month of publicity materials with summary list and picking list - → preparation of accounting vouchers
By: operating expenses - advertising costs - publicity materials (department special) - hospitality (department special)
Management fee - hospitality (department special)
Loan: operating expenses - publicity materials (planning department) <scarlet amount> - → pass in charge of review
（3）promotion meeting
Review of the promotion of the application for the report and photos and other related materials - → review the original certificate is complete, legitimacy - → audit approval procedures are complete - → preparation of accounting vouchers
By: business expenses - promotion (department special)
Loan: Cash / Other Receivables - → Sub-type Registration Manual - → Cash Involved Cash Report Nagang, No Cash Invoice
Note:
A When examining the promotion fee, it should inquire whether it is the borrowing expenses of the office. If the loan is borrowed, the management fee will be issued and the payment receipt will be issued.
（四）management work
1, on the 10th of each month according to the department cost plan amount issued by the cost of notification, and to bring overtaking or overcrowding sector attention.
2, 15 days after the end of each quarter issued a cost analysis report, the company cost management and control to put forward rationalization proposals.
3, the end of each quarter 15 days after the end of the product input and output analysis report.
4, the quarter to provide the need to monitor the advertising details.
5, actively participate in the company advertising tender and advertising price check.
6, to strengthen the management of prepaid accounts, diligent urging the reimbursement, timely clean up advertising.
7, to participate in the development and improvement of corporate cost control measures.
8, to participate in the formulation of annual cost control plan.
（五）job requirements
1, familiar with the company all kinds of financial management system.
2, to understand the work of the Ministry of Finance content, do a good job with the post of convergence work.
3, clear objectives, strong sense of responsibility, establish a good image of the department.
三、Third, the management fee post work process
（一）the daily expenses of the department
Audit the original certificate is complete, legal, the amount is correct - → review and correct the original voucher according to the specification paste and fold - → audit approval procedures are complete - → audit department cost expenditure schedule (such as the super quarter plan in addition to the leadership approval, also Shall be reported to the general manager for approval; such as the amount of the annual plan, can refuse to reimbursement) - → preparation of accounting vouchers
By: management fees - related details subjects (department special)
Credit: Cash / Bank Deposits / Other Receivables - → Cash Certificates Involved in Nagang, Cash Involved in Cash Certificates.
Note:
A non-wage expenses must be made by the Inland Revenue Department of the invoice or receipt, fill in the specification, the same size, no altered traces, value-added tax votes must strictly abide by the specification.
B to ensure that the upper left corner of the certificate and accessories neatly, the attachment length and width folding to account voucher size for the degree, can not bring staples.
According to the "2001 cost control method", "travel expenses and standards", "communication fee management approach", the main points are: plan the amount of the cost of the department heads, in charge of leadership, finance minister approval; The travel expenses shall be subject to the approval of the Minister of Human Resources; the travel expenses shall be accompanied by the schedule of the itinerary after the approval, and the reception fee shall be subject to approval. Of the hospitality schedule.
D accurate use of detailed subjects (see the table), the correct selection of special.
E cash withdrawal certificate is completed, if the case of cash without cash, should temporarily keep the vouchers, cashier to recover the cash when the notice section.
F reimburseers have pre-arrears, the reimbursement costs will first offset the arrears.
（二）funds to pay
1, review the monthly funding plan
28 days per month according to the annual cost plan, the relevant current account and contract - → audit management next month funds use plan - → summary of funds plan - → report to the Finance Minister for approval
Note: The research and development center of the contract execution fees, the Department of Administrative Services repair purchase costs, large human resources training fees, the Ministry of Finance tax and interest expenses, party groups and groups of activities such as the cost of special foreseeable strong, Monthly funding plan reported.。
2, audit payment and reimbursement
(1) Check the payment item according to the monthly fund plan - → Check whether the approval procedure of the "Payment Approval Approval Form" is complete - → Registration Plan - → Cashier payment
Note: payment within the amount of 100,000 yuan plan, the direct spread of Nagang payment, plan more than 100,000 yuan or unplanned funds to be approved by the Finance Minister or Chief Financial Officer.
(2) to sign the arrival of the "payment approval" and the bank payment voucher (or with the invoice) - → accept the management of the relevant personnel to pay the invoice - → audit invoice on the approval procedures are complete - → audit Whether the receipt of the bank notes on the receipt or the signature of the payee - → the preparation of the voucher
By: management fees - related details subjects
Credit: bank deposit - → pass in charge of check
Note:
A payment is subject to payment in addition to prepayment or temporary purchase.
After payment of B, supervise the check within one week of reimbursement, the bill within two weeks of reimbursement.
。
（三）special expenses account
1, office supplies storage and use
(1) storage: audit check stub corresponding to the invoice - → audit invoice amount, the number is consistent with the storage - → the preparation of accounting vouchers
By: low value consumables --- office supplies library
Loan: bank deposit or cash - → cash certificate related to the spread of Nagang, do not involve cash vouchers pass management check
(2) to receive: the end of the audit office supplies ledger - → audit office supplies library came from the summary table - → the preparation of office supplies vouchers
By: management fee / operating expenses - office supplies (department special)
----cleaning fee
Credit: low value consumables - office supplies library - → pass in charge of check
Note:
A office supplies by the Department of Administrative Affairs by department reporting plan, unified control of the purchase, for storage procedures, by the various departments on a monthly basis.
B at the end of the organization of office supplies inventory.
2, repair costs
(1) vehicle maintenance
Review the vehicle operating costs from the team manager - → Review the team manager's auxiliary account and sign - → Prepare the voucher
By: management fees - repair fees - related details subjects
Credit: Cash / Bank Deposits - → Cash Involved in Cash Certificates Nagang, No Cash Invoice
Note: If the money has been paid through the bank, the check stub should be matched with the payment approval order from the cashier.
(2) Sporadic maintenance
According to the repair of the administrative department of the invoice - → audit invoice is to indicate the repair project and commitment to the department (if the commitment department, to be recognized by the person in charge of the department) - → preparation of accounting vouchers
By: management fee / manufacturing cost - repair fee - related details subject
Credit: Cash / Bank Deposits - → Cash Involved in Cash Certificates Nagang, No Cash Invoice
Note: Taking into account the administrative organization of the unified organization of plant maintenance, unified by the Department of Administrative Affairs settlement, so maintenance may also involve management costs other than the cost of manufacturing.
(3) maintenance of materials
① storage: audit check stub corresponding to the invoice - → audit invoice amount, the number is consistent with the storage - → the preparation of accounting vouchers
By: engineering materials - special materials - maintenance materials
Loan: bank deposit or cash - → cash certificate related to the spread of Nagang, do not involve cash vouchers pass management check
② to receive: quarterly audit of the maintenance of goods under the details of the account - → review the warehouse came from the summary table - → preparation of maintenance documents to receive the certificate
By: management fee / manufacturing cost - repair fee (related details subject)
Loan: engineering materials - special materials - maintenance materials - → pass in charge of review
Note:
A repair material refers to the Department of Administrative Affairs by the repair needs of the purchase of timber, etc., for the wooden studio spearhead application.
B audit specific basis for "engineering maintenance materials accounting management approach."
C at the end of the organization to carry out inventory of maintenance supplies.
3, research and development costs
Audit the invoice from the product development center - → Prepare the voucher
By: management fees - research and development costs
Credit: Cash / Bank Deposits - → Cash Involved in Cash Certificates Nagang, No Cash Invoice
Note:
A If the money has been paid through the bank, the check stub should be matched with the payment approval form from the cashier.
B research and development costs, including product development center to buy test tool tools (except for fixed asset management), experimental herbs, experimental costs, clinical costs, protection of traditional Chinese medicine varieties.
4, amortization of intangible assets
Amortization of intangible assets at the end of the month - Preparation of vouchers
By: management fees - amortization of intangible assets
Credit: intangible assets - → pass in charge of review
Note: Intangible assets are amortized over 10 years, amortized monthly amount = original value / (10 * 12)
（四）Financial expenses
The receipt of income from the income of income, interest expenses, fee settlement bill - → registration funds plan - → the preparation of accounting vouchers
By: Financial expenses - related details
Credit: bank deposit - → pass in charge of check
Note: According to the interest expense time, the amount of cash to the cashier in time to check whether the balance is enough to pay interest, to remind the cash transfer funds in a timely manner to ensure payment.
（五） loans, repayment
Sign the cashier's debit or repayment voucher from the cashier - → the date of the registration of the loan, the date of repayment, the interest rate - → the preparation of the voucher
By: bank deposits by: short-term borrowing
Credit: short-term loan loans: bank deposits - → pass in charge of review
Note:
A certificate summary column should specify the loan start and end date, interest rate.
B according to the repayment time, the amount of money into the monthly financial plan, the reminder of the Finance Minister to arrange the loan repayment funds.
（六）Other receivables accounting and management
1, the borrowing: audit whether to pay off before the arrears - → check the amount of loans - → registration repayment time - → the preparation of accounting vouchers
By: other receivables
Credit: cash - → cashier post
Note:
A before the poor, refused to borrow again.
B Summary column must specify the borrowing purposes, the date of repayment.
2, repayment: issued a return receipt - → outgoing receipt of income - → according to the receipt of the receipt of the receipt of the receipt of the third joint bookkeeping vouchers
By: cash
Credit: Other receivables - → cashier posts
3, clean up, collection:
(1) deduct the rebate directly from the borrower, and promptly notify the other list of other posts.
(2) the second day of the end of the day to clean up the borrowing of various departments - → the preparation of "departmental loan situation schedule" (specify the borrower, the amount of loans, whether overdue) - → issued a department to remind the borrower to return - → There is still no repayment due to the expiry date - → "Chargeback Schedule" (the deduction is shown, the amount of charge is deducted this month) - → Notice Salary Benefit is deducted from the borrower's salary Such as involving sales staff charge, passed to the sales accounting to be charged)
Note: overdue arrears, reimbursement fees will be first offset the amount of arrears.
（七）management work
1, on the 10th of each month according to the department cost plan amount issued by the cost of notification, issued to the department heads, and to bring overtaking or overcrowding sector attention.
2, 15 days after the end of each quarter issued a cost analysis report, the company cost management and control to put forward rationalization proposals.
3, to participate in the development and improvement of corporate cost control methods.
4, to participate in the development of annual cost control plan.
5, timely clean up other receivables receivable.
6, to participate in the development and improvement of other company receivables management approach.
7, regular, irregular audit of office supplies library, engineering materials books, to keep accounts coincide.
（八）job requirements
1, familiar with the company cost management approach, the financial system, the use of funds and other related systems.
2, to understand the work of the Ministry of Finance content, do a good job with the post of convergence work.
3, clear objectives, strong sense of responsibility, establish a good image of the department.
四、fixed assets accounting post work flow
（一）fixed assets
1, purchase
Audit payment - → supervision and reimbursement - → audit invoices and fixed assets transfer orders - → query payment status - → preparation of documents
By: fixed assets
Credit: bank deposit / prepayment - → pass in charge of Kong nuclear
Note:
A payment should strictly abide by the "funds to pay management approach."
B according to the contract and the payment of timely supervision of the relevant departments to apply for reimbursement procedures.
C must be fixed by the invoice, the acceptance of fixed assets transfer procedures, specifically for the production of fixed assets by the production department is responsible for non-production of fixed assets by the administrative affairs department.
D When the fixed assets are recorded, the name and model of the fixed assets shall be indicated in the summary column of the vouchers.
E fixed assets in the workshop, the transfer between the departments should be accounted for in order to strengthen the management of fixed assets and accurate depreciation.
2、extract depreciation
According to the fixed assets of the sub-account inquiries last month to add or reduce fixed assets - → corresponding to the original value of fixed assets and depreciation policy used by the company to calculate the cumulative depreciation of the increase and decrease - → preparation of depreciation calculation table - → preparation of accounting vouchers
By: Management Fee / Manufacturing Cost / Operating Expenses - Accumulated Depreciation
Loan: Accumulated Depreciation - Relevant Detail Subordinate - → Correspondence
Note:
At the beginning of the year, the departments shall be calculated according to the fixed assets schedules. The depreciation amount shall be calculated on a monthly basis according to the change of the fixed assets.
B Depreciation of fixed assets to be calculated according to individual assets, sub-sectors, sub-category summary extraction.
C Monthly withdrawal of accumulated depreciation of the amount of change should be based on the basis for the submission of depreciation should be sent to a workshop manager, by the workshop operator corresponding to the list of fixed assets to verify the existence of fixed assets and depreciation extraction accuracy.
At the end of the year, the annual depreciation is calculated on the basis of the fixed asset schedule, and the depreciation of the individual assets due to the depreciation of the net value is lower than the depreciation of the whole year.
3、fixed assets clean-up
(1) inventory
Year, the end of the organization of the Department of Administrative Affairs, the production department of the relevant personnel to carry out fixed assets inventory - → finishing fixed assets - → issue inventory report
Note: for the inventory process appears in the fixed assets of the disk surplus disk situation should be timely reporting, and urge the relevant departments for disposal.
① disk profit by: fixed assets ② disk loss: non-operating expenses
Loan: Accumulated depreciation Accumulated depreciation
Non - operating income loans: Fixed assets
(2) clean up scrapped
Regularly organize the Department of Administrative Affairs and Production to carry out verification of fixed assets - → urge to dispose of fixed assets that have been scrapped and long-term idle - to verify the original value, useful life and depreciation of fixed assets for retirement or long-term idle Review of fixed assets clean-up report - → preparation of accounting vouchers
① write-off of fixed assets by: fixed assets clean-up
Accumulated Depreciation
Credit: fixed assets (original value)
② receive clean up income by: cash / bank deposits
Loan: Fixed asset cleanup
Expenditure cleaning costs by: fixed assets clean-up
Credit: Cash / bank deposit
④ carry-over net profit and loss by: fixed assets clean-up (book balance)
Credit: Non-operating income
Or by: non-operating expenses
Loan: fixed assets clean-up (book balance) - → pass in charge of check
（二）construction in progress
1, GMP department daily expenses
Audit the original certificate is complete, legal, the amount is correct - → review and correct the original documents according to the specification paste and fold - → audit approval procedures are complete - → audit department costs expenditure schedule (such as super plan, can refuse to reimbursement) → Prepare the voucher
By: change the project - GMP - related details
Credit: Cash / Bank Deposits / Other Receivables - → Cash Certificates Involved in Nagang, Cash Involved in Cash Certificates.
Note:
A accounting belongs to the GMP project, but can not be clear to the specific project costs.
B to facilitate the cost of statistical analysis of the voucher summary column should be marked with the name of the cost.
C Non-wage expenses shall be made by the Inland Revenue Department invoices or receipts, fill in the specification, the same size, no altered traces, value-added tax votes must strictly abide by the specification.
D to ensure that the upper left corner of the certificate and accessories neat, the attachment length of the folding to the voucher size for the degree, not with a staple.
According to the "2001 cost control method", "travel expenses and standards", "communication fee management approach", the main points are: plan within the cost of the department heads, in charge of leadership, finance minister approval; The travel expenses shall be subject to the approval of the Minister of Human Resources; the travel expenses shall be accompanied by the schedule of the itinerary after the approval, and the reception fee shall be subject to approval. Of the hospitality schedule.
F cash withdrawal certificate is completed, if the cashier in case of cash, should temporarily keep the vouchers, cashier to recover the cash when the notice section.
G reimburseers have pre-arrears, the reimbursement costs will first offset the arrears, issued by the management fee payment receipt.
2、construction in the project accounting
(1) project project
Where the project to determine - → to the relevant departments to obtain the approved after the project report and the project budget - → the establishment of detailed subjects
(2) project tender
Read the tender documents - → issued a tender deposit receipt and certificate - → participation in the tender, evaluation, calibration - → participation in the terms of the contract - → to retain a copy of the contract
① When the bid bond is received:
By: cash
Loan: Other payables - bid bond
② when returned:
By: other payables - bid bond
Construction-related subjects <Scarlet Letter> (bid bid unit bid bond)
Credit: cash
（3）to pay the project section
① review the monthly funding plan
On the 28th of each month to check the project contract and construction projects to pay the situation - → audit GMP and other departments reported the project funds monthly plan - → summary of the funds plan - → report to the Finance Minister for approval
② payment and reimbursement
I, check the payment item according to the monthly fund plan - → audit the project contract, the progress receipt or invoice, etc. - → review the "payment approval" approval procedures are complete - → registration plan - → cash payment
Ⅱ, signed from the arrival of the arrival of the "payment approval" and bank payment vouchers, etc. - → preparation of accounting vouchers
By: Infrastructure - Project name - Construction - Customer unit
- Installation works - Customer units
- in the installation of equipment - equipment
- Paid infrastructure fee - Other (one-time fee)
- Customer unit (contract with customer)
Change Project - Project Name - Technical Renovation - Customer Unit
- Decoration - Customer units
- Paid infrastructure fee - Other (one-time fee)
- Customer unit (contract with customer)
Overhaul works - Project name - Customer unit
- Schedules Expenditure Expenses - Other (one-time expenses)
- Customer unit (contract with customer)
Engineering Materials - Project Name - Customer Unit (Purchase Equipment Prepayment)
Credit: bank deposit - → pass in charge of check
(Iii) Receipt of the full invoice for the purchase of a single equipment in the project - → Preparation of the voucher
By: Infrastructure - in the installation of equipment - equipment
Loan: engineering materials - project name - customer unit - → pass in charge of check
Note:
A payment shall be made by receipt or invoice, and the accounting treatment shall be based on the Measures for the Administration of Accounting for Infrastructure Projects.
B payment of funds for the plan and less than 10 million, directly spread Nangang payment, plan more than 100,000 yuan or unplanned funds to be approved by the Finance Minister or Chief Financial Officer.
C shall pay the full invoice, the invoice amount shall be taken as the project expenditure, the warranty shall be accounted for in other receivables and the name of the project shall be indicated in the summary.
D Received Invoice Transfer When installing the device, the summary field should indicate the device name, model, etc.
(4) transferred to fixed assets
Inventory of the completion of the project - → the completion of the project audit - → preparation of the project schedule - → allocation of assessed infrastructure costs - → to the relevant departments to provide the final statement - → review of fixed assets transfer orders - - → Prepare the voucher
By: fixed assets
Loan: Infrastructure Works / Change Works / Major Repair Works - → Management Manager Check
（三）management work
1, 5 per month according to the GMP department fee plan issued a fee notification, and draw attention to overrun or overcrowding signs.
2, the end of the organization of fixed assets inventory work.
3, from time to time to carry out fixed assets inventory work.
4, to participate in the development and improvement of the company's fixed assets accounting management approach.
5, to strengthen the prepaid accounts - equipment, construction projects in the management of the account, diligently urge the reimbursement, timely clean up the project expenses.
6, to participate in the formulation and improvement of the company's infrastructure management management approach.
（四）work requirements
1, familiar with the company all kinds of financial management system.
2, to understand the work of the Ministry of Finance content, do a good job with the post of convergence work.
3, clear objectives, strong sense of responsibility, establish a good image of the department.
五、 the material audit post work process
（一）material procurement reimbursement
According to the balance of accounts payable and the receipt of the receipt of the second batch of supervisors to urge the buyer to review - → check the receipt of the procurement of procurement invoices, freight invoices and receipts (④ procurement is the first batch of procurement receipt) - → The preparation of the voucher and remove the fourth branch of the joint with the single use
By: raw materials / packaging / low-value consumables - the two subjects
Tax payable - VAT payable (input tax)
Loan: Accounts Payable - Customer Unit
- → will be deductible invoice deduction to specify the certificate number after the withdrawal - → pass in charge of review
Note:
A purchase invoice must be true, legal and effective, in principle, to obtain value-added tax invoices.
B to obtain the value-added tax invoices strictly comply with the fill specification.
C shall be included in the form of the receipt and the material together or separately included in the corresponding material price.
D 100 yuan or more shipping invoices to be the amount of freight (excluding packaging costs, power tariffs, handling fees, insurance, etc.) 7% of the input tax, after deducting the freight included in the procurement costs.
The receipt of the receipt shall be complete and the name of the receipt shall be the same as the name of the book, and the amount of the receipt shall be the same as the invoice.
F According to the results of the latest raw materials tenders to review the implementation of the purchase price of tender materials, concerned about the price fluctuations, quarterly purchase price to provide the implementation of the analysis report.
G The voucher summary column should indicate the name and quantity of the material and select the detail account correctly. Note that the difference is the same as the customer name in the account. The same customer name is in the different subject.
（二）purchase payment
1、 review the monthly funding plan
1, review the monthly funding plan
According to the next month production plan, procurement plan, the balance of customer accounts payable, raw materials storage, invoices to the time and other relevant information audit production next month funds use plan - → summary of funds plan - → report to the Finance Minister for approval
2、audit payment
(1) review the payment item according to the monthly funding plan - → audit the "payment approval" approval procedures are complete - → registered funds plan and signed - → outgoing Nagang payment - → the end of the month this month plans to use the funds - with the next month funding plan together with the Finance Minister
(2) to sign the arrival of the arrival of the "payment approval" and bank payment vouchers - → preparation of accounting vouchers
By: Accounts Payable - Customer Unit
Credit: bank deposit - → pass in charge of check
Note:
A payment amount of less than 100,000 yuan plan, the direct spread of Nagang payment, plan more than 100,000 yuan or unplanned funds to be approved by the Finance Minister or Chief Financial Officer.
B pay attention to the audit receipt unit, the material supply units, invoices issued by the three units should be consistent.
C has a continuous business of the client unit should set up accounts payable details of the subjects, set the subject to be correctly selected when the province name, specify the customer name, the preparation of accounting documents when the receipt, payment of two lines of application details.
D to prepare the voucher must be properly selected accounts payable details of the account, pay attention to the same type of account with the same name, the same customer name is located in different subjects.
3、accounts payable
From time to time to urge the buyer to reimburse - → the end of the year to pay the accounts payable account balance table production department buyers reconciliation - → to ensure that the accounts payable is true and correct
Note: familiar with the customer supply varieties, the corresponding corresponding buyers, easy to clean up the accounts and urge the reimbursement.
（三）review the warehouse breakdown
1、the receipt
（1）storage
Periodically review the warehouse raw and auxiliary materials ledger - → check the number of registered storage materials, unit price, the amount - → out of the receipt of the second ② (material audit) - → enter the computer income module - To prepare for the buyer and the first came back with a single card
Note: The warehouse list above the warehouse involved in the library, packaging library, low consumption, homemade semi-finished products and plastic finished goods library and other five categories of libraries contain all the ledger.
(2) with a single
The end of the receipt of the receipt of the second joint with the fourth deputy with a pair of matching - → check the goods have arrived but the invoice is not the case - with the unsuccessful of the second series of bookkeeping vouchers
By: raw materials / packaging / low-value consumables - the two subjects
Loan: Accounts Payable - Material Estimated - → pass the management of the check and supervise the buyer to reimbursement - → early next month with the red word back to this certificate - → at the end of the end of the year with the end of the receipt of the receipt Debts
Note:
A is not matched with the receipt of receipts for the warehouse has been checked into the warehouse, but the buyer has not yet to the Ministry of Finance reimbursement, then the amount of money on the basis of the receipt for the temporary storage, in order to keep consistent with the warehouse account.
B is not attached to the first contact for the material has been warehousing, and has received an invoice, but the warehouse is not accounted for, this situation only in the warehouse and the financial bar when the time is inconsistent, if any other differences should be identified the reason.
(3) temporary storage
Acceptance of materials to meet the state can be issued, the buyer must be issued receipts, the amount of the amount must be completed by the warehouse custodian signed, the material can be issued. In the invoice is not yet, the price can not be determined, the first by the buyer by the contract price, the recent historical price or market price and other valuation to fill in the receipt, to be received after the invoice, such as the temporary valuation and the actual price is inconsistent, Invoice amount to fill the blue or red word receipt to adjust the original receipt, signed by the warehouse custodian, the first ② joint warehouse records, ③ ④ together with the valuation of the receipt of the first ③ ④ together with the invoice after the reimbursement , To ensure that the invoice and the amount of the receipt of the sum of the same amount.
2, calculate the weighted average price
Material weighted average unit price = the current receipt amount + the beginning of the balance of the amount of material for the current issue price.
Current Receipt Quantity + Opening Balance
3、hair material
（1）workshop department picking
Check the receipt list to fill in the norms, complete the signature procedures - → audit warehouse administrator to register the number of accurate - → out of the pick list - → enter the computer to send the module - → print the sub-workshop division sub- (Attached) - → do the cost to calculate the amount of picking orders (= issued quantity × material weighted average unit price) - → in the warehouse sub-account registration amount of money - → classification summary of the workshop department costs - → print Workshop picking list schedules workshop operator - → check the number of picking, transfer the issue of cost data - → check correct, according to the workshop department, the material warehouse preparation materials issued monthly summary table - → preparation of accounting certificate
By: production costs - → basic production (material costs) (production with direct raw materials)
Production costs - → auxiliary production (machine repair shop)
Manufacturing costs (non-direct use of production systems)
Management costs (management system)
Sales costs (sales system)
Credit: raw materials / packaging / low-value consumables - the two subjects - → pass the background audit
Note: Department of pick up by the department heads in charge of the audit, in charge of the leadership of the signature, the workshop pick up by the workshop director signed.
2) Wu Ma used
As the production of raw materials with Wu Ma production by the company to buy a unified, Wu Ma with a single material from the company's warehouse receipts, at the end of the month with the weapons and materials compiled a single list of materials, pass the Ministry of Finance check, confirm the sale of the month material
① carry forward the cost of sales of materials
Pick up a single sub-classification summary - → with the classification of the summary of the preparation of Wu Ma collar with raw and auxiliary materials accounting vouchers
By: other business expenses
Credit: raw materials / packaging / low-value consumables - → pass the background audit
Note: the actual account processing will be this business and departmental picking a series of records of a voucher.
② sales of materials revenue
Will Wuma picking list and picking list to pick out - → next month pass the ticket post to Wu Ma issued a sales invoice - → the invoice and pick up a single section of the Ministry of Finance - → with the invoice bookkeeping Prepare the voucher
By: accounts payable - Wu Ma
Credit: Other business income
Tax payable - VAT (sales) - → pass into the background audit
（3）Sporadic foreign sales
① carry forward the cost of sales of materials
Summary of the collection of materials - → with the classification of the summary of the preparation of sporadic materials sold vouchers
By: other business expenses (invoice)
Manufacturing costs - storage costs (receipt)
Credit: raw materials / packaging / low-value consumables - → pass the background audit
Note: the actual account processing will be this business and departmental picking a series of records of a voucher.
② sales of materials revenue
Audit of foreign materials approved documents - → issued a receipt or urge the invoice to open an invoice - → outgoing receipt of income - → with the invoice billing or receipt of the preparation of accounting vouchers
By: cash / bank deposit
Credit: Other business income (invoice)
Tax payable - VAT (sales)
Or by: cash / bank deposit
By: manufacturing costs - storage costs <scarlet letter> (receipt) - → pass the background audit
Note:
A warehouse to sell materials to be signed by the production minister of the report, the audit of the material audit, and the Ministry of Finance receipts (with "cash receipt" or "bank receipt" invoice or receipt).
B to sell materials to be invoiced, the billing post to be subject to the audit of the material after the audit report issued invoices, bookkeeping submitted to the material audit post to prepare vouchers.
C do not need to issue an invoice, by the material audit post a receipt, and at the same time copy two copies of warehouse administrator account, delivery.
D warehouse after the completion of the audit, the warehouse should be sold materials and sales of materials to check the situation of financial receipts.
4, knot material warehouse details
Material warehouse checklist audit registration is completed, bear the balance of the material, supervise the warehouse administrator and physical check, and the account balance of the summary and financial account check.
5、inventory
Quarterly organization of raw materials, packaging, low consumption warehouse physical inventory once - → supervise the warehouse administrator to prepare physical inventory table - → preparation inventory inventory schedule and summary table - → timely inventory results - → to assist the warehouse manager Report the relevant issues - → According to the company decided to prepare the voucher
(1) plate surplus
By: raw materials / packaging / low-value consumables - the two subjects
By: management fees - handling property losses <scarlet letter>
(2) loss
By: management fees - handling property losses
Credit: raw materials / packaging / low-value consumables
（四）manpower charges
The receipt of the production department of the warehouse came the power of the fee to receive a single - → by department summary - → compilation of power costs allocation table - → sign shipping company freight invoice - → preparation of accounting vouchers, and to Wu Ma, pharmaceutical companies The power of the notice
By: manufacturing costs - storage costs (production system employed)
Management fees - other (management system labor)
Operating expenses - city transit (marketing system employment)
Accounts Payable - Wu Ma
Other receivables - Pharmaceutical companies
Tax payable - VAT (entry)
Credit: bank deposits
（五）management work
1, material procurement, material costs, inventory management and accounts payable to implement effective supervision, regular inventory of assets for quality evaluation.
2, to participate in raw materials procurement tender, review the implementation of changes in procurement prices, timely reporting of price changes.
3, monthly reconciliation with the buyer once, in time to clean up the customer unit debts, to ensure that the accounts receivable true and accurate.
4, the annual inventory of the warehouse once a week to ensure that raw and auxiliary materials are in line.
（六）job requirements
1, familiar with the company all kinds of financial management system.
2, to understand the post of the Ministry of Finance and the production department warehouse manager, the buyer and other post work content, do a good job with the post of convergence work.
3, familiar with the organization of the raw materials warehouse, familiar with the name of the main raw and auxiliary materials specifications, classification, use, features and so on.
4, clear objectives, strong sense of responsibility, establish a good image of the department.