(1) Preparation before handover. Before handling the handover of accounting work, accounting personnel must make the following preparations:
(1) If the accounting voucher has not been filled in for the accepted economic business, it shall be filled in.
(2) Unregistered accounts shall be registered, and the balance shall be made, and the seal of the manager shall be affixed after the last balance.
(3) Sort out all the materials that should be handed over, and write a written explanation on the outstanding matters and remaining problems.
(4) To prepare a handover list, indicating the accounting vouchers, account books, financial accounting reports, official seals, cash, securities, checkbooks, invoices, bills, other accounting materials and articles that should be handed over; Units that implement computerized accounting shall list accounting software and passwords, accounting software data disks, tapes, etc. in the handover list.
⑤ When the person in charge of the accounting institution (accounting supervisor) is handed over, the financial accounting work, major financial revenue and expenditure matters and accounting personnel should be clearly introduced to the successor.
(2) collection of transfer points. Before leaving the post, the handover personnel must hand over all the accounting work they are responsible for to the successor within the prescribed time limit. The receiver shall carefully collect materials item by item according to the handover list. The specific requirements are:
① Cash shall be delivered face to face according to the balance recorded in the accounting books, and there shall be no shortage. When the replacement personnel find any discrepancy or "white note arrives at the warehouse", the handover personnel are responsible for finding out and handling it within the prescribed time limit.
(2) the number of securities should be consistent with the accounting books. If the denomination of the securities is inconsistent with the issue price, it shall be handed over according to the balance in the accounting books.
(3) Accounting vouchers, accounting books, financial accounting reports and other accounting materials must be intact and shall not be omitted. If there is any shortage, the reason must be found out and explained in the handover list, and the handover person shall be responsible.
(4) The balance of the bank deposit account should be consistent with the bank statement. If there are any outstanding items, a bank reconciliation statement should be prepared; The balance of detailed accounts of all kinds of property, materials, creditor's rights and debts shall be consistent with the balance of related accounts in the general ledger; Important physical objects should be counted on the spot, and current accounts with large balances should be checked with current units and individuals.
⑤ Official seals, receipts, blank checks, invoices, subject stamps and other items must be handed over clearly.
⑥ In the unit that implements computerized accounting, the handover parties shall actually operate the relevant data on the electronic computer, and the handover can only be carried out after confirming that the relevant figures are correct.
(3) the specialist is responsible for supervision. In order to clarify the responsibilities, when accounting personnel handle the work handover, there must be someone who is responsible for supervision. Through supervision, ensure that both parties carefully handle the handover procedures in accordance with relevant state regulations, prevent a mere formality, and ensure that accounting work is not affected by personnel changes; Ensure that both parties to the transfer enjoy rights and assume obligations with equal legal status, and neither party is allowed to threaten by bullying or illegal means. The handover list shall be audited by the supervisor, signed and sealed, as a proof of clear responsibilities of both parties.
(4) Related matters after handover:
(1) after the handover of accounting work, the handover list shall be signed or sealed by the handover parties and the competent personnel, and the handover list shall indicate the name of the unit, the handover date, the positions and names of the handover parties and the competent personnel, the pages of the handover list, and the problems and opinions that need to be explained.
② The receiving party shall continue to use the account books before handover, and shall not set up another account book without authorization, so as to ensure the consistency and integrity of accounting records.
(3) The handover list shall generally be filled in triplicate, one for each party and one for file.
I am a new accountant, and I want to know what to pay attention to when handing over, such as the nature of the enterprise, the types of taxes to be paid, the handover of account books and previous vouchers, financial seals and so on.
What should be paid attention to in the handover of accounting work According to the provisions of the Basic Standards for Accounting Work, when a cashier (including a temporary cashier) cannot work in the original cashier post for some reason, he should go through the handover procedures with the receiver (including the original manager); Those who have not gone through the handover procedures shall not be transferred or resigned. This is the cashier's responsibility for the work, and it is also an important measure to distinguish the responsibilities of the handover personnel from those of the takeover personnel.
1. Handover requirements
Cashiers should do two things well when handing over: first, the handover personnel and the handover personnel should go through the formalities; Second, the handover process must be supervised by a special person. When handing over, we should clean up the property and check the accounts. After the handover is clear, the handover form should be filled out, and a detailed handover list should be prepared for all the handed-over tickets, funds and materials, and the handover people should be counted by the book. After the handover inspection is correct, the handover, reception and supervision parties shall sign and seal it.
2. Transfer content
The general contents of cashier handover work include the following:
(1) Cash on hand (cash, gold and silver jewelry, etc. ), securities (securities, stocks, commercial paper, etc. ) and other valuables should be paid one by one according to the relevant records on the accounting books.
(2) Handover check (blank cash check, void cash check, transfer check, etc. ), invoices (blank invoices, stub copies of used or invalid invoices or other copies of invalid invoices, etc. ) and seals (special seals for finance, reserved seals for banks, seals and signature cards, as well as business seals for cash receipts and payments, bank receipts and bank payments).
(3) The numbers of checks and invoices must be connected, and attention should be paid to counting when handing over.
(4) Cashier's vouchers (original vouchers and bookkeeping vouchers), payment receipts (blank receipts, used or invalid receipt stubs or other invalid receipt copies) and checkbook should be checked clearly and kept properly.
(5) Cashier's account books (cash book, deposit journal, etc.). ) During handover, the recipient should check whether the account is consistent and whether the account is complete.
(6) Other relevant accounting materials (bank statements, contracts and agreements that should be kept by cashiers, etc. ), the relevant accounting vouchers and accounting supplies should be listed and carefully recorded when handing over.
(7) enterprise certificate. It mainly includes the original and photocopy of the enterprise business license, the original and photocopy of the organization code certificate, the original and photocopy of the tax registration certificate, the bank account opening permit, the invoice purchase book, the local tax pass card, etc.
(8) The bank deposit account shall be checked with the bank statement, and the bank statement shall be prepared.
(9) The transferor shall hand over the safe password, key, office key, desk key and key card to the transferee one by one. After the handover, the password and related locks should be changed immediately.
3. The cashier handover matters needing attention
Matters needing attention in cashier's work handover:
(1) Cash balance: all cash receipt and payment documents are recorded, and the gold account balance is accurate with the handover.
(2) Bank deposit balance: enter all bank receipt and payment documents into the account and make the bank deposit account balance. It is best to print a temporary statement in the bank with the voucher and prepare a balance reconciliation table.
(3) All received bank payment vouchers (including checks, credit vouchers, telegraphic transfer orders, power of attorney for bills of exchange, etc.). ) should be registered on the handover form (especially the number file). This is very important, because if there is no record before the payment occurs, it has nothing to do with you, which means that the cashier in front did it)
(4) When you receive the bank seal, you'd better make a small mark (generally indistinguishable) on the received seal, in case something can tell whether it is before or after you.
The stamp of the transfer check is the same as that of the cash check, with the financial stamp on the left and the legal person stamp on the right. The difference is: the transfer check (crossed by two diagonal lines in the upper left corner), the payee's name (endorsed by the payee), and try to write it clearly (there is no risk of loss reporting, as long as the other party does not endorse it); Cash check (not crossed), the payee is our company (stamped by the back bank) or an individual (cash check cannot be made out to the other company).
(5) The handover form should be written clearly. See if the contents of the handover form are consistent with the facts.
(6) Look at the invoice carefully. The number of invoices is consistent with the facts. The enterprise account should be consistent with the bank account. Whether reality and practice are consistent. Whether the escrow account conforms to the convention. We need to check the warehouse. Fixed assets are also counted.
(7) If you have time, check the current account of the company. Personal accounts should be checked
In short, we must pay attention to the accounting handover. Otherwise, the consequences are at your own risk. So don't be afraid to bother to verify all aspects of accounting. After the handover, the original accountant is not responsible.
What should we pay attention to when handing over accounting work? Bookkeeping can be done manually, and then by monthly balance. As for tax, you can know whether you are an ordinary taxpayer by looking at the tax registration, or you can call the tax bureau. I don't want your share, you can keep it.
My QQ number is 326096239, please contact me!
What should I pay attention to when handing over the work with an accounting company? Accounting companies mainly provide you with external accounts, statements, tax payment forms and statistical data, or help you check your business license; Take back the accounts, tables and cash books of the general ledger, write a handover note, and write down the accounts from the date to the date. If there are any problems in the accounts during this period, you can still find him. This is a legal responsibility.
Adopt it
What matters should be paid attention to in the handover of accounting posts? The cash account should be consistent (consistent with the accounting account), the bank deposit account should be consistent (consistent with checking the bank statement), and the rest are not very important.
What matters should be paid attention to when accounting personnel leave their posts. How to enter the accounting position? I am a novice 1. Transfer completed and unfinished vouchers, account books and other related matters.
2. Sort out what accounts receivable (paid) and notes receivable (paid) are.
3. Be familiar with financial software as soon as possible
4. In practical work, responsible for preparing company accounting vouchers, reviewing, binding and keeping all kinds of accounting vouchers, and registering and keeping all kinds of account books; Prepare accounting statements every month; Responsible for supervising the financial operation of the company, checking the cash with the cashier in time to make the accounts clear.
I have just arrived in an industrial enterprise to take over the accounting work, and I am doing the handover work with my former accountant. What should I pay attention to? Accounting handover procedures
1. Preparation before handover.
Before handling the handover of accounting work, accounting personnel must make the following preparations:
(1) If the accounting voucher has not been filled in for the accepted economic business, it shall be filled in.
(2) Unregistered accounts shall be registered, and the balance shall be made, and the seal of the manager shall be affixed after the last balance.
(3) Sort out all the materials that should be handed over, and write a written explanation on the outstanding matters and remaining problems.
(4) To prepare a handover list, indicating the accounting vouchers, account books, financial accounting reports, official seals, cash, securities, checkbooks, invoices, bills, other accounting materials and articles that should be handed over; Units that implement computerized accounting shall list accounting software and passwords, accounting software data disks, tapes, etc. in the handover list.
⑤ When the person in charge of the accounting institution (accounting supervisor) is handed over, the financial accounting work, major financial revenue and expenditure matters and accounting personnel should be clearly introduced to the successor.
2. Meeting points.
Before leaving the post, the handover personnel must hand over all the accounting work they are responsible for to the successor within the prescribed time limit. The receiver shall carefully collect materials item by item according to the handover list.
The specific requirements are:
① Cash shall be delivered face to face according to the balance recorded in the accounting books, and there shall be no shortage. When the replacement personnel find any discrepancy or "white note arrives at the warehouse", the handover personnel are responsible for finding out and handling it within the prescribed time limit.
(2) the number of securities should be consistent with the accounting books. If the denomination of the securities is inconsistent with the issue price, it shall be handed over according to the balance in the accounting books.
(3) Accounting vouchers, accounting books, financial accounting reports and other accounting materials must be intact and shall not be omitted. If there is any shortage, the reason must be found out and explained in the handover list, and the handover person shall be responsible.
(4) The balance of the bank deposit account should be consistent with the bank statement. If there are any outstanding items, a bank reconciliation statement should be prepared; The balance of detailed accounts of all kinds of property, materials, creditor's rights and debts shall be consistent with the balance of related accounts in the general ledger; Important physical objects should be counted on the spot, and current accounts with large balances should be checked with current units and individuals.
⑤ Official seals, receipts, blank checks, invoices, subject stamps and other items must be handed over clearly.
⑥ In the unit that implements computerized accounting, the handover parties shall actually operate the relevant data on the electronic computer, and the handover can only be carried out after confirming that the relevant figures are correct.
3, the specialist is responsible for the supervision.
In order to clarify the responsibilities, when accounting personnel handle the work handover, there must be someone who is responsible for supervision. Through supervision, ensure that both parties carefully handle the handover procedures in accordance with relevant state regulations, prevent a mere formality, and ensure that accounting work is not affected by personnel changes; Ensure that both parties to the transfer enjoy rights and assume obligations with equal legal status, and neither party is allowed to threaten by bullying or illegal means.
The handover list shall be audited by the supervisor, signed and sealed, as a proof of clear responsibilities of both parties.
The specific requirements of supervision are:
(1) General accounting personnel go through the handover procedures and are supervised by the person in charge of the accounting institution (accounting supervisor).
(2) The person in charge of the accounting institution (accounting supervisor) shall go through the handover procedures, and the person in charge of the unit shall supervise the handover. When necessary, the competent unit may send someone to supervise the handover.
When necessary, the competent department will send people to supervise the handover, which means that some handover needs the supervision of the competent unit or the competent unit thinks it necessary to participate in the supervision.
There are usually three situations:
First, the person in charge of the subordinate unit cannot supervise the handover, and the competent unit needs to send someone to supervise the handover on behalf of the competent unit. For example, due to the cancellation or merger of the unit, the handover procedures are handled.
Second, the person in charge of the subordinate unit cannot supervise the handover as soon as possible, and the competent unit needs to send someone to supervise the handover. If the competent unit instructs the subordinate unit to replace the unqualified person in charge of the accounting institution (accounting supervisor), but the person in charge of the subordinate unit delays the handover procedure under various excuses, the competent unit shall send someone to supervise and urge the handover.
Third, the person in charge of the subordinate unit should not supervise the delivery alone, but the competent unit should supervise the delivery together. If there is a contradiction between the person in charge of the subordinate unit and the person in charge of the accounting institution (accounting supervisor) who handles the handover procedures, it is necessary for the competent unit to send someone to work with the supervisor during the handover to prevent the person in charge of the unit from taking the opportunity to make things difficult. In addition, when the competent unit thinks that there are some problems in the handover and it is necessary to send someone to supervise the handover, it can also send someone to supervise the handover.
4. Related matters after handover:
(1) after the handover of accounting work, the handover list shall be signed or sealed by the handover parties and the competent personnel, and the handover list shall indicate the name of the unit, the handover date, the positions and names of the handover parties and the competent personnel, the pages of the handover list, and the problems and opinions that need to be explained.
② The receiving party shall continue to use the account books before handover, and shall not set up another account book without authorization, so as to ensure the consistency and integrity of accounting records.
(3) The handover list shall generally be filled in triplicate, one for each party and one for file.
Matters needing attention in accounting handover:
First, the handover form should be clearly written to see if the contents on the handover form are consistent with the facts.
Second, read the invoice carefully. The invoice quantity should be consistent with the facts. The enterprise account should be consistent with the bank account. Whether reality is consistent with practice. Whether the escrow account is consistent with the actual situation. We should count warehouses and fixed assets.
Third, if you have time, check the current account and personal account of the unit.
In short, we must pay attention to the handover of accounting, otherwise the consequences will be at our own risk, and don't be afraid of trouble. We must verify all aspects of accounting. The original accountant is not responsible after the handover.
I'm the new accountant. I just found a job in an accounting firm and will hand it in soon. I don't know how to hand over and what to pay attention to, so that he can list all the things to hand over.
Some will accept it, or they will ask out if they don't accept it.
It's better to have a boss to supervise the handover between you two.
What problems should be paid attention to when taking over accounting work? How to operate? 1. Preparation before handover.
(1) If accounting vouchers have not been filled in for accepted economic business, accounting vouchers should be filled in.
(2) Unregistered accounts shall be registered, and the balance shall be made, and the seal of the manager shall be affixed after the last balance.
(3) Tidy up all the materials that should be handed over, and write a written explanation on the outstanding matters and remaining problems.
(4) To prepare a handover list, indicating the accounting vouchers, account books, financial accounting reports, official seals, cash, securities, checkbooks, invoices, bills, other accounting materials and articles that should be handed over; Units that implement computerized accounting shall list accounting software, passwords, data disks, tapes and other contents in the handover list.
(5) When the person in charge of the accounting institution (accounting supervisor) is handed over, the financial accounting work, major financial revenue and expenditure matters and accounting personnel should be clearly introduced to the handover personnel.
2. Turn one by one according to the transfer order.
The receiver shall carefully collect materials item by item according to the handover list. The specific requirements are:
(1) Cash shall be delivered in person according to the balance recorded in the accounting books, and there shall be no shortage. When the replacement personnel find any discrepancy or "white note arrives at the warehouse", the handover personnel are responsible for finding out and handling it within the prescribed time limit.
(2) The quantity of securities shall be consistent with the records in the accounting books. If the denomination of the securities is inconsistent with the issue price, it shall be handed over according to the balance in the accounting books.
(3) All accounting data must be complete. If there is any shortage, the reason must be found out and explained in the handover list, and the handover person shall be responsible.
(4) The balance of the bank deposit account shall be consistent with the bank statement. If there are outstanding items, a bank reconciliation statement should be prepared; The balance of detailed accounts of all kinds of property, materials, creditor's rights and debts shall be consistent with the balance of related accounts in the general ledger; Conduct on-the-spot inventory of important physical objects; Current accounts with large balances should be checked with current units and individuals.
(5) Official seals, receipts, blank checks, invoices, subject stamps and other items must be handed over clearly.
(six) the implementation of computerized accounting units, the handover of the two sides should actually operate the relevant data on the computer, after confirming the relevant figures are correct, before the handover.
3. The person in charge of supervision.
The specific requirements of supervision are:
(1) The chief accountant handles the handover procedures, and the person in charge of the accounting institution (accounting supervisor) supervises the handover.
(2) The person in charge of the accounting institution (accounting supervisor) shall go through the handover procedures, and the person in charge of the unit shall supervise the handover. When necessary, the competent unit may send someone to supervise the handover.
The situation that the competent department sends people to work with the supervisor:
(1) The person in charge of the subordinate unit cannot be supervised. For example, due to the merger of units, handle the handover procedures;
(2) The person in charge of the subordinate unit cannot urge the delivery as soon as possible. If the competent unit instructs the subordinate unit to replace the unqualified person in charge of the accounting institution (accounting supervisor), but the person in charge of the subordinate unit delays the handover procedure under various excuses, the competent unit shall send someone to supervise and urge the handover.
(3) The person in charge of the subordinate unit should not supervise the delivery separately, but the competent unit should supervise the delivery together. If there is a contradiction between the person in charge of the subordinate unit and the person in charge of the accounting institution (accounting supervisor) who handles the handover procedures, it is necessary for the competent unit to send someone to work with the supervisor during the handover to prevent the person in charge of the unit from taking the opportunity to make things difficult.
(4) When the competent authority thinks that there is a problem with the handover and needs to send someone to supervise the handover, it can also send someone to supervise the handover.
4. Related matters after handover.
(1) After the handover of accounting work, the handover list shall be signed or sealed by the handover parties and supervisors, and the name of the unit, handover date, positions and names of the handover parties and supervisors, pages of the handover list, problems and opinions to be explained shall be indicated on the handover list.
(2) The receiving party shall continue to use the account books before handover, and shall not set up another account book without authorization to ensure the consistency and integrity of accounting records.
(3) The handover list is generally filled in triplicate, one for each party and one for file.