(1) Establish a new account correctly. Whether it is a new cashier or an old cashier, when establishing a new account at the beginning of the year, the balance at the end of the previous year should be entered in the "Balance" column, and it is not allowed to enter the "Amount" column before entering the "Balance" column.
(2) chronological bookkeeping. Daily bookkeeping of cash and daily bookkeeping of bank deposits must be registered in chronological order, recorded one by one, and the amount and balance on the settlement date recorded daily, and checked with cash on hand to see whether the accounts are consistent.
(3) Correctly correct the wrong accounts. It is common to make mistakes in accounting or settlement. The accounting system has always stipulated that accountants should correct wrong accounts in a correct way, and are not allowed to alter words or individual figures, dig, make up, scrape and wipe them, and are not allowed to use Zi Ling to fade and alter them.
(4) Correct selection of account books. Since the daily bookkeeping of cash registers and bank deposits is daily bookkeeping, it is necessary to use fixed account books instead of loose-leaf account books. The page number of this account is fixed, and the page number is printed on the account page in advance. In case of pagination or skipping in bookkeeping, you should cross or red line to cancel, and write the words "this page is blank" and "this bank is blank" in red. You are not allowed to tear off the account page.
(5) Correct reconciliation. After cash settlement every day, check with the cash balance on hand to ensure that the accounts are consistent with the facts. Accounting accounts of units and enterprises generally require monthly settlement. After accounting, the cashier should take the initiative to report the cash balance and reconcile it with the accountant. The cashier must also check the deposit items with the bank frequently, so that the daily bookkeeping of the unit deposit is consistent with the balance of the bank deposit account statement. The reconciliation method is generally based on the "statement" and is checked with the income and expenditure items of the bookkeeping journal one by one. Some tellers will summarize some original vouchers when recording the deposit date, for example, the stubs of transfer checks or cash checks issued on the same day will be summarized into one accounting voucher, which will be recorded in the bank deposit date at one time, while the bank's "statement" will be recorded one by one, so the unit tellers should check with the bank's "statement" one by one with these original vouchers. If the final period (the end of the month, the end of the quarter and the end of the year) cannot be checked with the bank statement, it will be treated as "unsettled items". Units with little business can check the outstanding bills one by one with bank statements; If the business volume is large, it is necessary to prepare a "bank reconciliation table", and add and subtract the vouchers that have been booked but not booked by the bank and the vouchers that have been booked by the bank to the bookkeeping balance on the unit deposit day to see if they are balanced. If, after adjustment, the daily bookkeeping of unit bank deposits is still inconsistent with the balance of bank statement, the difference should be accumulated, and the inconsistent accounts between banks and enterprises should be cleared up, and the bank should be reconciled in time to find out the situation and properly handle it.
Every time the account opening unit receives the bank deposit "statement", it shall check with the bank deposit date in time, and shall not postpone the centralized check until the end of the period. Bank deposit "statement" cannot replace the daily bookkeeping of company deposits. Annual "statements" should be collected one by one, kept intact, bound into a book, and filed together with the date of bank deposit.