What Is Cash Receipts And Payments?

In order to strengthen the cash receipts and payments procedures, cashiers and accountants must distinguish responsibilities, strictly enforce the principles of accounting, money and material distribution, and implement mutual restriction, and strengthen the procedures of cash payment and payment.

First, enterprises should draw up cash receipts and payments plan according to regulations, and organize cash receipts and payments activities according to plan.

Second, enterprise accounting department, cashier work and accounting work must be reasonably divided. Cash receipts and payments should be handled by the cashier. Non teller personnel should not be in charge of cash.

Third, strictly enforce the cash inventory system to ensure cash security and integrity.

The cashier takes count of cash every day and checks with the book balance of the cash journal to ensure that the accounts are consistent.

The accounting department of the enterprise must carry out inventory check regularly or irregularly, discover or prevent errors in time, and misconduct such as embezzlement, embezzlement and theft.

If there is a long or short sum, we must find out the reason in time.

Fourth, all cash receipts should be issued receipts receipts, even if some cash receipts have the other payment vouchers, should also be issued to the payee to clarify the economic responsibility; income cash issue receipts and hand receipts, according to the requirements should also be separated from the two operators division of labor, such as sales income should be responsible for the sales staff fill in the invoice documents, cashier personnel receivables, in order to prevent errors and cheating.

Fifth, all cash receipts must be accounted for on the same day, and the deposit bank will be delivered to the bank on the same day. If the cash received is the day after the bank stopped collecting money, it should also be sent to the bank within second days.

If there is any difficulty in sending the deposit on that day, it shall be sent to the bank at the time of consultation between the two parties after obtaining the consent of the opening bank.

Sixth, no bank deposit account is allowed to deposit or withdraw cash on behalf of other units or individuals.

Seventh, all cash disbursements must have original voucher, signed by the person in charge and audited by the supervisor and the relevant personnel. The cashier will be able to pay the bill. After payment, the cash payment stamp should be stamped and kept properly.