Inventory surplus cash is debited to "cash on hand" and credited to the subject of "pending property loss and surplus", which belongs to the money paid to the relevant personnel or units after approval and is included in the subject of "other payables"; If the reason cannot be ascertained, it shall be included in the "non-operating income" subject.

Loss of cash, debit the title of "excess loss of pending property", credit the title of "cash on hand", and the part that should be compensated by the responsible person or insurance company after approval is included in the title of "other receivables"; Can not find out the reason, included in the "management fees" subjects.

Managing cash on hand is one of the most common jobs for financial personnel. Although with the continuous progress of society, electronic payment is becoming more and more popular, resulting in less and less use of paper money. However, in industries with frequent cash flows, cash management is particularly important, so cashiers need to count cash at the end of each month.

If there is an unexplained inventory loss of cash on hand, the cashier, as the custodian, has an unshirkable responsibility and generally needs full compensation or partial compensation. Therefore, when dealing with accounts, it is generally necessary to focus on the cashier's remuneration.

Before approving cash inventory gains or losses:

Inventory surplus:

Debit: Cash on hand.

Loan: loss and surplus of pending property.

Loss:

Borrow: Loss and overflow of pending property.

Credit: Cash on hand.