catering financial management system 1. general principles 1. in order to strengthen enterprise management, standardize financial management and accounting, improve financial system and serve enterprise decision-making more effectively, this system is formulated. 2. This system is divided into three parts: posts and responsibilities, accounting procedures and accounting methods. 3. This system is temporarily applicable to branches. Second, the post, responsibilities, division of labor (1) The financial organization of the branch is set to the post: 1. Chief cashier; 2. cashier; 3. Warehouse management; 4. Property storage; 5. The person in charge of finance; 6. Accounting Group. (2) The accounting group is divided into: 1. Purchasing accounts payable group; 2. Income and accounts receivable group; 3. Fixed assets accounting group; 4. Cost accounting group; 5. Wage Accounting Group; 6. Material accounting; 7. General ledger, audit and comprehensive analysis group. (III) The branch can employ 1 people and 1 posts, 1 posts and more than 1 posts, and 1 people and more posts for post allocation according to specific conditions. (IV) Responsibilities 1. The person in charge of finance (1) leads the financial work of the branch and participates in the business decisions of the branch; (2) Organize personnel to formulate the financial system of the branch and participate in the construction of the financial system of the group company; (3) supervise the implementation of financial system; (4) to perform the duties of financial audit and comprehensive analysis; (5) Review the external statements and sign them; (6) Organizing accounting training and accounting assessment; (7) Organizing the implementation of financial public relations plans (banking, taxation, etc.); (8) Take corresponding responsibilities for dealing with violations, fines, waste and other phenomena caused by improper accounting; (9) Be responsible for the losses caused by lax supervision and implementation of the cost and expense management measures of the base and stores; (11) Be responsible for the losses caused by not clearing up the accounts such as cash, deposits and current accounts in time; (11) Be responsible for the damage and loss of various accounting materials due to poor management; (12) Responsible for failing to do a good job in financial analysis; (13) The person in charge of finance should participate in the signing of various economic contracts; (14) The person in charge of finance should participate in the accounting and control of investment projects; (15) Have the right to inspect and supervise the costs and expenses of various departments; (16) Have the right to stop and report the receipt and payment in violation of the company's financial system to the President; (17) Have the obligation to make suggestions on the financial system of the group company, and can propose amendments. If the financial opinions of the branch company are inconsistent with those of the group company, the group financial system should be implemented first and submitted to the President's opinion; (18) Have the right to inspect the savings and waste of all links in the base, stores and branches and put forward suggestions on rewards and punishments; (19) For unreasonable phenomena in each department, an interim financial meeting can be held separately after obtaining the opinions of the President; (21) have the right to require all departments to provide relevant standards, quotas, management measures and other information; (21) To organize the formulation of various expense quotas, planned costs and planned gross profit margins, and have the right to require all departments to provide necessary information; (22) Responsible for organizing financial personnel to conduct temporary sampling inspection and inventory of cash, goods and materials of the enterprise; (23) Responsible for organizing the implementation of computerized accounting scheme; (24) Responsible for formulating the responsibilities of accounting posts and rationally dividing the accounting personnel. 2, accounting responsibilities (1) procurement, accounts payable accounting; ① Review the procurement investigation report; (2) review the subscription plan; (3) review whether the purchase receipt and purchase requisition are consistent; (4) to review whether the receipt items are accurate; ⑤ Review purchase settlement vouchers (invoice receipt, delivery note, etc.) to prevent wrong payment, missed payment and duplicate payment; ⑥ Purchasing cost variance accounting; ⑦ Register accounts payable and material cost difference subsidiary ledger; ⑧ Review internal transaction settlement documents. (2) Sales and accounts receivable groups; (1) review the business daily items; (2) audit cashier book; (3) review discount documents; (4) review internal transaction settlement documents; ⑤ Correct calculation of sales cost; ⑥ Detailed account of registered income and related costs receivable. (3) Accounting for fixed assets ① Accounting for changes in fixed assets of enterprises; 2 depreciation accounting; ③ Clean up accounting; (4) make the fixed assets catalogue and depreciation documents of the enterprise; ⑤ Register the subsidiary ledger of fixed assets; 6. Clean up and rectify the fixed assets. (4) Cost accounting (improper use, disposal of unused fixed assets) ① Review various expense documents; (2) in conjunction with various departments to formulate cost standards and management measures; ③ Collection and distribution of costs and expenses; (4) register the relevant subsidiary ledger. (5) Wage accounting ① Make a payroll; ② Distribution calculation; 3 review and issue. (6) Material accounting ① Review the receipt and delivery vouchers of materials; ② Collecting and storing accounting materials; ③ Register relevant subsidiary ledger; ④ Accounting for the purchase, requisition and amortization of all low-consumption goods; ⑤ Scrap accounting of low-consumption goods and materials. (7) General ledger, audit and comprehensive analysis ① Audit accounting vouchers; (2) summary accounting vouchers; ③ Register the general ledger; ④ month-end financial analysis; ⑤ Fill in all kinds of reports. 3. Cashier's responsibilities (1) Seriously implement the cash management system, see the Cash Management System of Group Companies; (2) Strictly implement the cash limit on hand, which shall be set by the President, and the excess shall be deposited in the bank in time; (3) Do not spend cash without permission, and spend cash on the basis of the signature of the president; (4) Do a good job in cash book and Bank Journals, so as to achieve the end of the month; (5) Carefully examine all kinds of reimbursement vouchers, and those with incomplete procedures are not allowed to go through the payment procedures; (6) Strictly manage all kinds of checks, establish a system of collecting and canceling numbers, and any check must be signed and sealed by the president to be effective; (7) actively cooperate with the accountant to do a good job in reconciliation and reimbursement; (8) Cooperate with the accountant to handle all kinds of accounts; (9) Cash receipts and payments shall be stamped and registered immediately; (11) Cooperate with the accountant to do a good job of cash counting. 4. See the Cashier System for cashier duties. 5. See the Warehouse Management System for warehouse management duties. (5) Accounting division of labor. 1. The cashier is temporarily held by the cashier of the group company; 2. Warehouse management is divided into raw material warehouse management and property warehouse management; 3. The accounting group is jointly undertaken by two accountants. Iii. accounting methods (1) the branch implements unified accounting and calculates the profit and loss system of each department separately. (II) Asset Management 1. The accounting amount of purchased assets (solid and low) is the actual payment plus reasonable expenses (transportation, taxes, etc.). 2. Internal transfer: (1) If there is book price, the original book price shall be adopted; (2) Priceless accounts are based on the estimated price plus reasonable expenses such as repair and freight. 3. Construction in progress (decoration, etc.) is accounted for by deducting the monthly (solid and low) value of movable property, and movable property is separately priced and managed. 4. The purchase of raw materials is accounted for by "Material Purchase", and the planned price is adopted for collection (see Inventory Management for the management of raw materials), and the difference is accounted by "Material Cost Variance". 5. The warehousing and delivery of finished vegetables are priced by "planned cost", and the difference is directly transferred to "profit of this year" through the subject of "responsibility cost difference". 6. Internal transactions adopt the "planned cost" system and are accounted for by "other receivables" and "other payables". 7. The depreciation period of fixed assets shall be implemented according to the provisions of the tax law (the performance appraisal shall be calculated as three years). 8. Amortization of low-value consumables adopts "five-five" amortization, and small amount (less than 111 yuan) is amortized at one time. 9. Before opening, amortization expenses are expected to be amortized in one lump sum in the current opening period. 11. The prepaid expenses with large amount (rent, etc.) shall be amortized according to the benefit period. 11, a small amount (less than 111) is included in the current profit and loss. 12. Three-level accounts shall be established for all solid and low-cost assets and consumables. 13. All kinds of consumables (disposable items) are included in the current expenses when they are collected. 14. The reasonable losses of various assets are included in the current expenses, and the abnormal losses are accounted for by "other receivables". (III) Liabilities: All procurement businesses are accounted for by "accounts payable", and the rest are accounted for by "other accounts payable" to deduct the supplier's compensation, fines and accounting basis, and a subsidiary ledger should be established. (IV) Income 1. All income shall be accounted for by the amount after deduction of discounts and exemptions. 2. Other income unrelated to business is directly included in profit and loss (expense or cost). 3, income according to the store set up subsidiary ledger. (5) Costs and expenses 1. Two-level accounts are set for costs and expenses according to stores and bases. 2. Cost content: wages of workers in the production workshop, raw materials, raw and auxiliary materials, fuel, and packaging materials (in disposable products, except for store sales). 3. Expense content: all expenses except cost and assets (including disposable items consumed by stores). (six) matters not involved in the accounting system with reference to the relevant accounting system. Iv. accounting procedures (1) original voucher review 1. receipt voucher (1) receipt: signed by cashier and payer; (2) Payment slip: signed by cashier and payer, with business daily report, discount record and special cash payment attached. Business daily report must be signed by the head of cashier department, discount record must be signed by the head of cashier department, short-term and long-term records must be signed by the head of cashier department, and special cash payment (with verbal instructions from the president) must go through the payment collection procedures; (3) bank receipts; (1), (2), (3) Stamp "Receipt" when actually collecting money. 2. Payment voucher (1) The project (contract) payment takes the project acceptance report or goods receipt as the legal attachment of its invoice or receipt; (2) Purchase orders, receipt orders and material requisition orders are legal attachments of invoices or receipts; (3) The expense reimbursement form is attached with the legal documents actually obtained; (4) invoices for other expenses (water, electricity, posts and telecommunications, etc.) only need to be signed completely; (5) All payment vouchers must be audited by the accountant before payment; (6) See the system of "Fee and Claim" for the approval procedure of payment voucher; (7) After the payment is completed, the invoice receipt shall be stamped with the "payment stamp" and the "attachment stamp". 3. Internal settlement documents: All internal settlement documents can be directly accounted for after legal examination and approval procedures. 4. The original vouchers for collection and payment shall be reimbursed by the cashier every ten days, and passed to the President after accounting review, and then passed to the Accounting Office after review by the President. (II) Handling of accounting vouchers 1. All original vouchers should be filled in with accounting vouchers. 2. Original vouchers that do not meet the accounting requirements shall not be filled in (only after re-examination). 3, should have the original documents, but can't get the original documents, should be filled in by the agent "no documents", signed by the accountant as the original documents. 4. When the accounting voucher is handled incorrectly, it should be corrected immediately, and the signature certificate should be handed in or the accounting voucher should be re-compiled. 5, any proof of charge to an account should be based on real economic business. 6. The following vouchers are illegal bookkeeping vouchers: (1) The original vouchers are unqualified; (2) The amount is inconsistent with the original voucher; (3) The bookkeeping content is inconsistent with the original voucher content; (4) The signature of the original voucher is incomplete; (5) The receipt and payment voucher is not stamped with the cashier's seal; (6) The filling personnel are not stamped; (7) The amendment is not stamped; (8) wrong use of subjects. 7. When filling in the accounting vouchers, check the original vouchers: (1) Check whether the cashier of the receipt and payment vouchers seals and the president of each payment voucher signs; (2) Whether the attachments of the payment voucher are complete and the procedures are legal. If there is any problem, it should be found out and filled by the agent; (3) If there is a foreign payment voucher, the consignee shall find out whether there is a power of attorney or whether it has been approved by the other party; (4) Whether the external payment voucher is stamped with the financial seal (company seal) of the other unit or whether the payee signs it; (5) Whether there is any amount or item to be deducted from the foreign payment vouchers, and whether the amount is deducted if there is any, and the paid amount has been filled in; (6) Whether the signing procedures of internal settlement documents are complete, whether the amount is correct and whether the contents are complete. (3) Account book processing 1. Check and summarize the accounting vouchers. 2. According to accounting vouchers, summary vouchers, general ledger, ledger and subsidiary ledger. 3, account book regulations (1) cash and deposits are in a fixed book or account book, and they are completely numbered before use; (2) Other account books shall be numbered sequentially, and the ledger shall be numbered according to the account page sequence of the subject first, and the total account book number shall be compiled at the end of the year; (3) The previous page of each account book should have the name of the subject and the starting and ending pages. 4, account book correction, posting errors, balance errors should be corrected immediately and signed. 5. Closing (1) The journal should be closed once a day; (2) Ledger and general ledger shall be closed once a month; (3) The cost revenue and expenditure account should include monthly, quarterly and cumulative figures for this year; (4) Matters to be cleared when carrying forward: ① Advance receipt and prepayment of account production; ② Accounts receivable and payable; ③ Prepaid expenses; ④ Pre-loss cost; ⑤ Depreciation account; ⑥ Adjustment items that are inconsistent with the actual account and the account certificate; ⑦ Clean up various profit and loss accounts. 6, cash, deposits, all kinds of three-level accounts don't have to use the new account book when closing the annual account, and the other ledgers always have to use the new account book. (IV) Statements 1. Prepare various statements according to the facts of various account books. 2. Internal transactions should be filled in after the merger. If there are any differences, the reasons should be found out and adjusted in time. 3. No bookkeeping and posting (computer) is allowed before the statement after closing, so as to avoid inconsistency between the statement and the account. 4. The report shall be submitted according to the requirements and time limit. 5. All statements shall be kept by the person in charge for future reference. 6. Statements shall not be copied and assessed at will, and those who are not required by the designated person shall not borrow or copy the backup. (V) Other 1. Any financial personnel shall go through the handover procedures when their work changes. 2. Handover and record should include the following items: (1) Number and name of account books; (2) the balance of each subject; 3. There shall be a supervisor in the handover process, and all three parties shall sign the handover record in triplicate, one for the handover person, one for the financial controller and one for the financial record. 4. All accounting materials: original vouchers, accounting vouchers, account books, statements and handover records shall be bound and kept according to their respective requirements, and the storage period shall be no less than 5 years. 8. Amortization of low-value consumables adopts "five-five" amortization, and small amount (less than 111 yuan) is amortized at one time. 9. Before opening, amortization expenses are expected to be amortized in one lump sum in the current opening period. 11. The prepaid expenses with large amount (rent, etc.) shall be amortized according to the benefit period. 11, a small amount (less than 111) is included in the current profit and loss. 12. Three-level accounts shall be established for all solid and low-cost assets and consumables. 13. All kinds of consumables (disposable items) are included in the current expenses when they are collected. 14. The reasonable losses of various assets are included in the current expenses, and the abnormal losses are accounted for by "other receivables". (III) Liabilities: All procurement businesses are accounted for by "accounts payable", and the rest are accounted for by "other accounts payable" to deduct the supplier's compensation, fines and accounting basis, and a subsidiary ledger should be established. (IV) Income 1. All income shall be accounted for by the amount after deduction of discounts and exemptions. 2. Other income unrelated to business is directly included in profit and loss (expense or cost). 3, income according to the store set up subsidiary ledger. (5) Costs and expenses 1. Two-level accounts are set for costs and expenses according to stores and bases. 2. Cost content: wages of workers in the production workshop, raw materials, raw and auxiliary materials, fuel, and packaging materials (in disposable products, except for store sales). 3. Expense content: all expenses except cost and assets (including disposable items consumed by stores). (six) matters not involved in the accounting system with reference to the relevant accounting system. Iv. accounting procedures (1) original voucher review 1. receipt voucher (1) receipt: signed by cashier and payer; (2) Payment slip: signed by cashier and payer, with business daily report, discount record and special cash payment attached. Business daily report must be signed by the head of cashier department, discount record must be signed by the head of cashier department, short-term and long-term records must be signed by the head of cashier department, and special cash payment (with verbal instructions from the president) must go through the payment collection procedures; (3) bank receipts; (1), (2), (3) Stamp "Receipt" when actually collecting money. 2. Payment voucher (1) The project (contract) payment takes the project acceptance report or goods receipt as the legal attachment of its invoice or receipt; (2) Purchase orders, receipt orders and material requisition orders are legal attachments of invoices or receipts; (3) The expense reimbursement form is attached with the legal documents actually obtained; (4) invoices for other expenses (water, electricity, posts and telecommunications, etc.) only need to be signed completely; (5) All payment vouchers must be paid before payment.