If the accepted economic business has not yet filled in the accounting voucher, it shall fill in the accounting voucher. Unregistered accounts shall be registered, and a balance sheet shall be made, and the seal of the manager shall be affixed after the last balance. Sort out all the materials that should be handed over, and write a written explanation of the outstanding matters and remaining problems. Prepare the handover list, listing the accounting materials and articles that should be handed over. There is a special person in charge of supervision.
When the accountant is transferred, resigned or temporarily unable to work for some reason, he shall go through the handover procedures with the recipient.