Procedures For Accounting Pfer Work

1. Preparation before handover.

Accountants must do the following preparatory work before pferring the accounting work:

(1) the economic accounts that have been accepted should be completed after the accounting documents have not been filled.

2. The accounts that have not yet been registered shall be registered, and the balance shall be settled and stamped with the seal of the operator after the last balance.

(3) arrange all the materials that should be pferred, and write out written explanatory materials for the outstanding and remaining problems.

(4) compiling the handover inventory, indicating the contents of accounting vouchers, accounting books, financial accounting reports, seals, cash, negotiable securities, cheque book, invoices, documents, other accounting materials and articles that should be pferred; and those who implement computerized accounting, and the handover personnel engaged in the work shall include the accounting software and passwords, accounting software, data tapes and tapes on the handover list.

(5) when pferring the accounting body responsible person (Accounting Supervisor), the financial and accounting work, major financial receipts and payments and the situation of the accountants should be introduced to the successor.

2, pfer points.

Before pferring the employee, the accounting work that I shall manage must be pferred to the takeover personnel clearly within the prescribed time limit.

The taking over personnel should be collected according to the detailed list.

The specific requirements are:

(1) cash should be paid according to the balance recorded in the accounting books. There should be no shortage. If the replacement personnel find inconsistencies or "white stripes", the handover personnel will be responsible for checking the processing within the prescribed time limit.

2. The number of negotiable securities should be consistent with the records of accounting books. When the denomination of the negotiable securities is inconsistent with the issuing price, it shall be handed over according to the balance of the accounting books.

3. Accounting vouchers, accounting books, financial accounting reports and other accounting materials must be intact and must not be omitted.

If there is a shortage, we must find out the reason and explain it in the handover.

4. The balance of bank accounts should be consistent with the check of bank statements. If there is no account, the adjustment of bank balance should be compiled. The balance of the detailed accounts of all kinds of property and debt and debts should be checked with the balance of the accounts of the general ledger.

Official seals, receipts, blank checks, invoices, subject stamps and other articles must be clearly delivered.

To implement computerized accounting units, the handover shall carry out the actual operation of the relevant data on the electronic computer and confirm the relevant figures.

3, special person is responsible for supervision.

In order to clarify responsibilities, accountants must be responsible for supervising the pfer of jobs.

Through supervision, it is ensured that both sides should seriously handle handover formalities in accordance with relevant state regulations, prevent formalities, ensure that accounting work is not affected by personnel changes, ensure that both parties have rights and obligations in equal legal status, and do not allow either side to press big or small, to bully or threaten by illegal means.

The handover list should be examined, signed and sealed by the supervisors, as a document of clear responsibility for the two parties.

The specific requirements for supervision are:

(1) general accounting personnel handle the handover formalities, and they are supervised by the person in charge of the accounting institution (Accounting Supervisor).

(2) the person in charge of the accounting institution (the chief accountant) handles the handover formalities and is supervised by the person in charge of the unit. If necessary, the competent unit may send someone together.

When necessary, it is necessary for a competent department to send a person to a prison office.

There are usually three situations.

First, the person in charge of the unit concerned can not be handed over to prison, and it needs to be sent by the competent unit to represent the competent unit.

If the unit is removed, the pfer procedures should be handled.

Two, the person in charge of the unit concerned can not be handed in as soon as possible.

If the competent unit instructed the subordinate unit to replace the responsible person (Accounting Supervisor) of the unqualified accounting institution, and the person in charge of the unit concerned procrastinating the pfer procedures without any excuse, the competent unit should send someone to supervise and urge the supervisor to cooperate with the supervisor.

Three, it is not suitable to be supervised solely by the person in charge of the unit concerned.

If there is a contradiction between the person in charge of the unit concerned and the person in charge of the accounting institution who handles the handover formalities (the accounting supervisor), it is necessary for the competent unit to send someone to supervise the handover, so as to prevent the unit owner from taking the opportunity to make difficulties.

In addition, the supervisor thinks that there is a certain problem in the handover, and it may be accompanied by a supervisor when he or she needs to be supervised.

4. Related matters after handover.

(1) after the pfer of accounting work is completed, the handover and the supervisor shall sign or seal the handover list, and shall indicate in the handover list: the name of the unit, the date of pfer, the duty and name of the handover and the supervisor, the number of pages pferred, and the questions and opinions that need to be explained.

(2) the taking over personnel should continue to use the books before the handover, and no separate account books should be added to ensure that the accounting records are linked up before and after, and the contents are complete.

3. The general handover should normally be made in three copies, each of which shall have one copy and one file.

Matters needing attention in accounting pfer:

First: the handover form should be clearly written.

See if the contents of the handover table are consistent with the facts.

Second: the invoice should be looked carefully.

The invoice number is in line with the facts.

The business account should be consistent with the bank account.

Is the actual and practical exchanges consistent?

Whether custodial accounts are consistent with practice.

We need to check the warehouse.

Fixed assets must also be stocktaking.

Third: if there is time, the unit's current account should be checked.

In short, we must pay attention to accounting handover.