When borrowing money, the borrower usually fills in the loan slip, goes through the relevant examination and approval procedures according to the regulations of the enterprise, and then the cashier pays. The borrower must fill in the complete loan slip elements and complete the examination and approval procedures, and then submit the loan slip to the cashier for payment. In practice, the cashier's work focuses on auditing the payment loan slip, and then we focus on auditing the payment and registration ledger.
After receiving the borrower's loan slip, the cashier first checks whether the loan slip is complete and the examination and approval procedures are complete according to the company's loan system.
Audit loan slip mainly includes the following aspects:
1. Loan date: whether to indicate the date of the loan date.
2. Borrowing department: whether the name of the borrowing department is stated.
3. Name: Whether to fill in the borrower's name.
4. Reasons for borrowing: Whether the reasons for borrowing are clearly stated, such as prepaid expenses for business trips, etc.
5. Loan amount: whether the loan amount is clearly filled in and whether the amount is consistent with the words and figures.
6. Approval signature: whether the loan slip has been approved by the relevant leaders and is in line with the reimbursement approval process.