A complete cash inventory table can accurately reflect the time and amount of inventory and other details. After the cash is counted, it needs to be checked with the book. Generally, there are two situations:
Unbilled income: when the cash of income is not recorded, there will be inventory surplus;
Unrecorded expenditure: Contrary to unrecorded income, when cash expenditure is unrecorded, there will be inventory loss.
Two. Daily statement of funds
The daily statement of funds must be submitted to the leader by the cashier every day so that the leader can understand the exchange and balance of funds. Leaders will determine the next step accordingly by looking at these fund information. The daily report of funds is vertically divided into three parts: today's income, today's expenditure and today's balance. The amount finally filled in must satisfy the following relationship:
The balance of the previous day+the total income of today-the total expenditure of today = the balance of today.
It is worth mentioning that if there are other bills, they need to be listed separately.
Bank reconciliation statement
In principle, the bank balance reconciliation statement should be filled out by the accountant, but the cashier is the one who has the most contact with the banking business, so the bank balance reconciliation statement of most enterprises is filled out by the cashier.
Because the business hours and closing dates of enterprises are not uniform, it is common to advance or postpone, so in general, four types of accounts should be filled in the bank balance reconciliation table: accounts paid by the bank but not paid by the enterprise, accounts received by the bank but not received by the enterprise, accounts paid by the bank but not received by the enterprise, and accounts received by the bank.