"A set of nearly perfect corporate financial procedures (including post setting)."

(1) Cash receipts and payments

1, cash

Collect money according to the receipt (invoice issued by the sales accountant) issued by the accounting post-check that the amount issued by the receipt is correct, the words and figures are consistent, and the manager signs it-sign the receipt (invoice) and affix the financial settlement seal-send the second copy (or invoice copy) of the receipt to the payer-register the daily cash report with the bookkeeping copy-register the bill and transfer it to the register-→

Wages and fixed assets posts (utilities, collection)

Management Expense Posting (Other Receivables)

Sales Accounting Post (Payment)

Cost accounting post (processing fee, material fee)

Note: (1) In principle, receipts can only be issued if cash is received. If you need a receipt when you receive a bank deposit or account, verify that the word "transfer" has been written on the receipt, then affix the seal of "transfer" and the seal of financial settlement, register the bill transfer register and pass it to the corresponding accounting post.

(2) With the payment of wages, the wage fixed assets post will issue a receipt without the signature of the payer.

2. Cash payment

(1) expense reimbursement

Check that the amount of cash payment voucher issued by each accounting post is consistent with the original voucher → Check and urge the payee to sign → Pay according to the amount of accounting voucher → Stamp "Cash Paid" on the original voucher → Register cash book → Send the accounting voucher to the competent post for review in time.

(2) Payment of labor and welfare expenses

Pay with the expense voucher issued by the human resources department (including workshop salary difference, cash payment, bonus, etc. →→→→ Stamp "Cash Payment" on the expense voucher → Register cash book → Register the bill and transfer it to the register → Transfer the expense voucher and bill to the salary and welfare post for receiving and authentication.

3. Cash access and storage

Write a cash check every morning (or use CCB passbook to withdraw cash)-keep cash safely and properly, pay cash accurately-count cash in time-and send it to the bank at 3: 30 pm according to the cash balance on hand.

Note: (1) Cash inventory should be within the limit after work in the afternoon.

(2) When the bank withdraws cash and sends it to the bank, it is necessary to inform the entourage of the security personnel, pay attention to confidentiality, and ensure the safety of funds.

4. Manage the cash account books, make daily statement and monthly statement, and check the balance with the microcomputer account in time.

(2) Receipt and payment of bank deposits

1, silver collection

(1) sort out the checks and drafts sent by the sales accountant → check and fill in the bills → submit them to the supervisor for endorsement when going to work in the morning → send the driver to keep an account and receive the receipt → sort out the bank receipt → paste the first copy together with the receipt → compile the receipt registration form in the microcomputer and enjoy it → print it → attach the receipt registration form together.

(2) Collection of other articles

Receiving payment for items other than checks and drafts-filling in receipts-receipts-receipts-registering bill transfer register-related posts.

(3) loans

Receive the receipt from the bank loan account-→ register the bill and transfer it to the register-→ transfer it to the management fee post.

Step 2 pay in silver

(1) Daily business funds

According to the payment approval form (the planned expenditure is audited by relevant posts, and the unplanned expenditure is more than 654.38 million yuan, or the unplanned expenditure is audited by the finance minister or the chief financial officer), there is no outstanding amount in the reconciliation form-→ write a check (draft, wire transfer) → register the check use register → paste a check and a draft stub on the payment approval form (no stub indicates the check number and bank name).

——→ Material accounting post (material procurement)

-→ Cost accounting post (external processing, workshop quality assurance fee)

——→ Management fee post (for management department)

——→ Sales expense post (used by sales department)

-→ Wage and welfare post (salary cashing, welfare)

-→ Fixed assets post (GMP department expenses, fixed assets purchase and construction)

Note: (1) Checks issued should be filled in completely, and it is forbidden to issue checks with blank amount and blank payee.

(2) The name of the payee of the cheque (draft, telegraphic transfer) should be consistent with the contract and invoice.

(3) Individuals and departments that have not reported the payment in the previous period shall not handle the payment business.

(2) Punch wages

According to the payment approval form (signed by the finance minister) issued by the payroll post, write a check-fill in the bill-give it to the driver and send it to Nanhu Construction Bank together with the payroll board-register the purpose of the check-paste the check stub on the payment approval form-stamp the transfer stamp-and transfer the registration document to the payroll post.

Note: (1) Transfer the required salary to Nanhu CCB two days in advance every month, and transfer the salary from ICBC to Shouyi China Merchants Bank on time.

(2) The check for punch-in pay must be sent to the bank together with the pay slip 1 day before the pay date.

The salesman cashed it.

Write a check with the payment approval form (signed by the finance minister) sent by the sales accountant-fill in the receipt-give it to the driver for bank deposit-register the purpose of the check-affix the check stub on the payment approval form-affix the "transfer" stamp-transfer the registration form to the salary and welfare post.

(4) Loan repayment and bank settlement

Receipt of bank loan repayment voucher and handling fee settlement voucher → transfer registration documents to registration book → transfer management fees.

(5) Pay taxes

1 pay taxes? Get a tax receipt from the tax office (with payment approval form attached)-→ Fill in the bank account number and receipt of the transfer bank.

2 tax card? Tax post payment approval-write a check-fill in the bill-give it to the driver for bank deposit-register the purpose of the check with the receipt and check stub-pass the tax post preparation certificate.

③ Pay taxes from the tax card? Receive the receipt of the tax payment ticket and the payment slip of the tax card from the tax office → register the purpose of the check → transmit the establishment certificate of the tax office.

(6) Submit the bank statement to the internal audit post in time, prepare the bank reconciliation statement, clean up and query the accounts on the reconciliation statement in time, and guide the relevant positions to make accounts.

3, according to the bank's receipt and payment statistics of the bank's fund balance, grasp the bank's deposit balance at any time, to avoid short positions.

4. Be familiar with the company's bank account (company name, bank name and bank account number).

(3) Job requirements

1, familiar with the company's financial management system.

2、 ? Understand the work content of each position in the finance department and make a good connection with each position.

3、 ? Accurately receive and pay cash, properly keep cash and securities, and ensure the safety of funds.

4、 ? Insist on taking stock of cash every day, check the cash account book in time, and make a daily statement.

5. Record the balance of each bank account at any time, and it is forbidden to write empty checks.

6. Establish a good window image.

Second, the sales expense posting workflow

(a) the daily expenses of the department

Review the completeness, legality and correct amount of the original vouchers-→ Review and correct whether the pasting and folding of the original vouchers conform to the specifications-→ Review whether the examination and approval procedures are complete-→ Review the progress of departmental expenses (if the planned amount is exceeded, reimbursement can be refused)-→ Prepare accounting vouchers.

Debit: detailed account related to operating expenses (by department)

Loans: cash/bank deposits/other receivables? ——→ Vouchers involving cash are transferred to the post, and vouchers not involving cash are transferred to the competent post for approval.

Note: (1) In principle, non-wage expenditures must obtain invoices or receipts supervised by the tax bureau, which should be filled out in a standardized way, with the same case and no trace of alteration. VAT receipts must strictly follow the filling specifications.

(2) Ensure that the upper left corner of vouchers and attachments are neat, and the length, width and folding of attachments shall be subject to the size of accounting vouchers, and staples are not allowed.

(3) The expenses are audited according to 200 1 Cost Control Measures, Scope and Standard of Travel Expenses and Management Measures of Communication Expenses. The main points are as follows: the expenses within the planned limit must be approved by the department head, the leaders in charge and the finance minister; Unplanned expenses must be reported by the general manager; Local transportation and communication fees must be registered in the general manager's office; Fixed assets must be registered by the administrative department; Travel expenses must be accompanied by an approved itinerary, and entertainment expenses must be accompanied by an approved entertainment expense table.

(4) Accurate use of detailed accounts (see chart of accounts) and correct selection of special items.

(5) When the reimburser has arrears in the previous period, the reimbursement expenses shall be offset against the arrears first, and the reimbursement receipt issued by the management fee post shall be attached when the voucher is prepared.

(6) After preparing the voucher for withdrawing cash, if the cashier has no cash, he should temporarily keep the accounting voucher and inform the cashier to collect it when he gets back the cash.

(2) Office expenses

1, overhead

Review the completeness, legality and correct amount of the original vouchers-→ review the pasting specifications of the original vouchers-→ review whether the examination and approval procedures are complete-→ prepare accounting vouchers.

Debit: detailed account related to operating expenses (by department)

Loans: cash/bank deposits/other receivables? ——→ Vouchers involving cash are transferred to the post, and vouchers not involving cash are transferred to the competent post for approval.

2. Buy fixed assets

Check whether the application report is attached-check whether the invoice is legal-check whether there is a fixed asset allocation form issued by the administrative department-check whether the examination and approval procedures are complete-prepare accounting vouchers.

Debit: detailed account related to fixed assets

Loan: cash? -→ Starting from that post

Note: (1) Office purchases daily-use and office supplies with a service life of more than one year and a unit value of more than 1000 yuan, and must go through the fixed assets registration formalities at the administrative department.

(2) The summary column of accounting vouchers shall indicate the name and office of fixed assets.

3. Rent and warehouse rent

Check whether the lease contract is attached-check whether the legal receipt is attached-check whether the signing procedures are complete-prepare accounting vouchers.

Borrow: Operating expenses-rent \ warehouse rent \ regional rent (department-specific)

Loan: cash? -→ Starting from that post

4. Freight

Transport invoice is legal, the amount is correct-→ there is no deduction, and the freight amount exceeds 100 yuan. Transport invoice is attached to the same expense voucher (clamped with a pin or the back form without pasting and copying)-→ Check whether the examination and approval procedures are complete-→ Prepare accounting vouchers.

Borrow: Operating expenses-freight-freight outside the city \ freight inside the city? (specific sector)

Taxes payable-VAT payable-input tax

Loan: cash? -→ Starting from that post

Note: (1) The deduction amount is calculated based on the freight amount, excluding the surcharges such as packaging fee, loading and unloading fee, insurance fee and power fee.

(2) The transport invoice where the input tax is deducted or allowed to be deducted shall indicate the voucher number and the deduction amount.

5. Loss in transit

Review the legal basis and the report on the loss in transit-→ review the completeness of the signing procedures-→ prepare accounting vouchers.

Debit: Operating expenses-loss in transit (special)

Credit: accounts receivable

Note: (1) In-transit damage must obtain a valid certificate issued by the customer unit or the transportation unit.

(2) The in-transit damage report shall be signed by the director of the office, the sales minister and the competent leader, and approved by the finance minister.

(3) For the amount of in-transit loss, directly issue a receipt to offset the accounts receivable of the corresponding customer, and cash withdrawal is not allowed, and the account can be transferred to the "cash" account.

6, high red

Check whether there is a red letter form with high opening-check whether there is a legal receipt-check whether there is a sales accounting audit signature-check whether the approval procedures are complete-prepare accounting payment vouchers.

Borrow: Operating expenses-high opening red plate

Loan: bank deposit \ cash? -→ Starting from that post

Note: (1) In principle, red-out and rebate must be paid to customers in the form of bank deposits or offset the accounts receivable of customers. If it is really necessary to pay in cash, it must be approved by the leaders in charge, and the word "cash" should be marked on the expense voucher. (2) When red ink and rebate are used to offset the accounts receivable of the client company, the sales accounting post must issue a receipt. Due to the accounting needs of the business system, accounts receivable are accounted for separately from scarlet letter and rebate, with cash account as the link.

Step 7 reduce

Whether an agreement is attached to the audit-whether a legal receipt is attached to the audit-whether there is a sales accounting audit signature-whether the approval procedures are complete-preparing accounting vouchers.

Borrowing: Operating expenses-publicity expenses-cash rebate \ variety rebate \ year-end rebate (for department use only)

Loan: bank deposit \ cash? -→ Starting from that post

8. sponsorship fee

Whether the application report is audited-whether the legal receipt is audited-whether the examination and approval procedures are complete-preparing accounting vouchers.

Borrow: operating expenses-publicity expenses-sponsorship expenses (specific departments)

Loan: bank deposit \ cash-→ transfer and posting.

Note: (1) For reimbursement of office expenses, the original vouchers must be classified and pasted.

(2) All non-wage expenditures shall, in principle, obtain legal original vouchers. If the legal original documents cannot be obtained, the individual income tax shall be withheld at 20%.

(3) The audit is based on the cost control measures of 200 1, the scope and standard of travel expenses, the management measures of communication expenses, and the sales policy of 200 1.

(4) When the reimbursement person has arrears in the early stage, the reimbursement expenses will be offset against the arrears first, and the reimbursement receipt will be issued by the management fee post.

(5) When the rebate is used to offset the payment for goods, the expenses are accounted for by the amount audited by the sales accountant, and the accounts receivable are accounted for by the amount of the receipt issued by the other party, and the difference is made up by the manager.

(3) Advertising expenses

1, review the monthly fund plan

On the 28th of each month, according to the advance payment, the advertising investment payment plan of the Planning Department and the implementation of the advertising contract-→ review the capital use plan of the Planning Department for the next month-→ summarize the capital plan-→ report it to the Finance Minister for approval.

2. Review payments

(1) Check the payment items according to the monthly fund plan-→ Check the advertising contracts, invoices, photos, etc. --Check whether the examination and approval procedures of the payment approval form are complete---Register the fund plan--pay at the cashier's post.

(2) The cashier post signs the "Payment Approval Form" and the bank payment voucher-→ prepare the accounting voucher.

Debit: advance payment

Loan: bank deposit? -→ Register the payment amount, date and voucher number on the corresponding advertising contract-→ Pass it to the competent post for review.

Note: (1) When making the first payment, you should keep a copy of the contract.

(2) If the planned payment amount is less than 654.38+10,000 yuan, the payment will be transferred directly; If the planned or unplanned payment amount exceeds 654.38 million yuan, it must be approved by the finance minister or chief financial officer.

(3) The payment of advertising fees shall be based on the invoice, and the following attachments in item (4) shall be reviewed, that is, the voucher shall be prepared, except that it is difficult to invoice the advance payment.

(5) Media advertisements must review invoices, sample reports and broadcast monitoring sheets; Outdoor advertising (car body, walls, billboards, etc.). ) must review the invoice photos, etc. ; Promotional materials and gifts must be audited invoices, receipts and other documents.

3. Expense reimbursement

(1) Media and promotional materials

Review the invoices (media advertisements) of relevant positions in the planning department.

Review the invoices and material receipts (publicity materials) of relevant positions in the planning department-→ review whether the examination and approval procedures are complete-→ prepare accounting vouchers according to the contract.

Borrow: Operating expenses-media \ promotional materials (specific departments)

Loan: advance payment-→ register the invoice amount, collection date and voucher number on the contract-→ register the manual account by classification-→ send it to the competent post for review. Note: (1) Promptly urge the Planning Department to submit an account according to the prepayment balance and the contract implementation, and check the balance of each customer's account book with relevant positions in the Planning Department every month.

(2) Media advertisements include radio stations, newspapers, car bodies, walls, billboards and banners; Publicity materials include the design, production and delivery of publicity materials and gifts.

(3) After receiving the invoice, it is confirmed that the advertising fee belongs to the office related to the planning department, and the corporate image publicity advertisement cannot be clearly allocated to the office and belongs to the planning department, which is convenient for input-output analysis.

(4) After receiving the invoice, confirm with the relevant positions of the Planning Department what product category the advertising expenses belong to. If it cannot be clearly allocated to specific products and corporate image publicity advertisements, register the manual account for input-output analysis.

(5) The expenses of publicity materials are fully included in the planning department when they are put into storage, and the expenses of the planning department are reduced when they are received by the department or office.

(2) distributing publicity materials

Review the subsidiary ledger of propaganda materials warehouse-→ review the summary table and requisition list of propaganda materials in the warehouse in the current month-→ prepare accounting vouchers.

Borrow: Operating expenses-advertising expenses-promotional materials (for departmental use only)

-entertain (specific departments)

Overhead-Entertainment (Specific Department)

Loan: operating expenses-publicity materials (planning department)? -→ Pass it to the supervisor for review.

(3) Promotion meeting

Review the application report and photos of the promotion meeting and other related materials-review the completeness and legality of the original documents-review whether the examination and approval procedures are complete-prepare accounting documents.

Borrow: Operating expenses-promotion meeting (specific department)

Credit: cash/other receivables-→ manual classification and bookkeeping-→ vouchers involving cash are transferred to the post, and vouchers not involving cash are transferred to the competent post for approval.

Note: (1) When reviewing the promotion fee, you should check whether it is the office loan fee. If it is a loan, notify the management post to issue a repayment receipt to offset the arrears.

(4) Management work

1, 10 issue monthly expense reports according to the planned amount of departmental expenses, and draw the attention of departments with overspending or signs of overspending.

2. Issue an expense analysis report 15 days after the end of each quarter, which can put forward reasonable suggestions for the company's expense control.

3. Issue the product input-output analysis report 15 days after the end of each quarter.

4. Provide advertising details to be monitored every quarter.

5. Actively participate in the company's advertising bidding and check the advertising price.

6. Strengthen advance payment management, diligently supervise reimbursement, and timely clean up advertising losses.

7. Participate in the formulation and improvement of the company's cost control measures.

8. Participate in making the annual cost control plan.

(5) Job requirements

1, familiar with the company's financial management system.

2. Understand the work content of each position in the finance department and make a good connection with each position.

3, clear work objectives, strong sense of responsibility, establish a good department image.

Third, the management fee post workflow

(a) the daily expenses of the department

Check the completeness, legality and correctness of the original vouchers-check whether the pasting and folding of the original vouchers conform to the specifications-check whether the examination and approval procedures are complete-check the expenditure progress of the department (for example, the off-season plan should be submitted to the general manager for approval in addition to the approval of the competent leader; If it exceeds the annual planned amount, you can refuse reimbursement)-→ Prepare accounting vouchers.

Debit: detailed account related to management expenses (specific department)

Loans: cash/bank deposits/other receivables-→ vouchers involving cash are transferred to posts, and vouchers not involving cash are transferred to competent posts for review.

Note: (1) Non-wage expenditures must obtain invoices or receipts supervised by the tax bureau, which should be filled in in a standardized way, with the same case and no trace of alteration, and the VAT receipts must be strictly observed.

(2) Ensure that the upper left corner of vouchers and attachments are neat, and the length, width and folding of attachments shall be subject to the size of accounting vouchers, and staples are not allowed.

(3) The expenses are audited according to 200 1 Cost Control Measures, Scope and Standard of Travel Expenses and Management Measures of Communication Expenses. The main points are as follows: the expenses within the planned limit must be approved by the department head, the leaders in charge and the finance minister; Unplanned expenses must be reported by the general manager; Local transportation and communication fees must be registered in the general manager's office; The recruitment fee must be audited by the Minister of Human Resources; Travel expenses must be accompanied by an approved itinerary, and entertainment expenses must be accompanied by an approved entertainment expense table.

(4) Accurate use of detailed accounts (see chart of accounts) and correct selection of special items.

(5) After the preparation of the voucher for withdrawing cash is completed, if the cashier has no cash, the accounting voucher shall be kept temporarily, and the cashier shall be notified to collect it when he gets back the cash.

(6) When the reimburser has arrears in the early stage, the reimbursement expenses will first offset the arrears.

(2) Capital contribution

1, review the monthly fund plan

On 28th of each month, according to the annual expense plan, relevant current accounts and contracts-→ review the monthly fund use plan of the management department-→ summarize the fund plan-→ report it to the Finance Minister for approval.

Note: Special expenses with strong predictability, such as contract execution expenses of R&D center, maintenance and procurement expenses of administration department, large-scale training expenses of human resources department, taxes and interest expenses of finance department, and collective activities expenses of party and mass departments, should be reported in the monthly fund plan.

2. Review payments and reimbursement

(1) Check the payment items according to the monthly fund plan-check whether the examination and approval procedures of the payment approval form are complete-register the fund plan-pay at the cashier post.

Note: If the planned payment amount is less than 654.38+10,000 yuan, it will be directly transferred to other posts for payment; If the planned payment amount exceeds 654.38+10,000 yuan or unplanned payment, it must be approved by the Finance Minister or Chief Financial Officer.

(2) The cashier post signs the "Payment Approval Form" and the bank payment voucher (or attached invoice)-accepts the invoice submitted by the relevant personnel of the management department-checks whether the examination and approval procedures on the invoice are complete-checks whether there is a receipt or the payee's signature on the bank bill stub-and prepares the accounting voucher.

Debit: detailed account related to management expenses.

Loan: bank deposit-→ transferred to the competent post for review.

Note: (1) Except for prepaid or temporary purchase, invoices are required for payment.

(2) After payment, urge the cheque to be reimbursed within one week and the bill to be reimbursed within two weeks.

(3) Accounting of special expenses

1, warehousing and collecting of office supplies

(1) Receiving goods: check whether the check stub corresponds to the invoice → check whether the invoice amount and quantity are consistent with the receipt document → prepare accounting vouchers.

Borrow: low-value consumables-office supplies warehouse

Loan: bank deposit or cash-→ vouchers involving cash are transferred to posts, and vouchers not involving cash are transferred to competent posts for review.

(2) Receiving: recheck the subsidiary ledger of office supplies at the end of the month-→ recheck the receiving summary table of office supplies warehouse-→ prepare the receiving voucher of office supplies.

Borrow: management expenses/operating expenses-office supplies (specific departments)

-Cleaning fee

Loan: low-value consumables-office supplies library? -→ Pass it to the supervisor for review.

Note: (1) Office supplies are reported by the administrative department according to the plan submitted by the department, and the department controls unified procurement, goes through warehousing procedures, and is collected by each department on a monthly basis.

(2) Organize the year-end inventory of office supplies.

2, repair costs

(1) automobile maintenance

Review the vehicle operating expenses sent by the team accountant-→ review the auxiliary account of the team accountant and sign it-→ prepare the accounting voucher.

Debit: management expenses-repair expenses-related detailed accounts

Credit: cash/bank deposit-→ vouchers involving cash are transferred to the post, and vouchers not involving cash are transferred to the competent post for approval.

Note: If payment is made by bank, the check stub should be consistent with the payment approval form sent by the cashier.

(2) Sporadic maintenance

According to the maintenance invoice of the administrative department-→ check whether the invoice indicates the maintenance items and the undertaking department (if there is any undertaking department, it must be signed and approved by the department head)-→ prepare accounting vouchers.

Debit: management expenses/manufacturing expenses-repair expenses-related detailed accounts.

Credit: cash/bank deposit-→ vouchers involving cash are transferred to the post, and vouchers not involving cash are transferred to the competent post for approval.

Note: (1) Considering that the maintenance of factory buildings and facilities is organized and solved by administrative affairs, the maintenance may also involve manufacturing expenses other than management expenses.

(3) Maintenance materials

① warehousing: check whether the check stub corresponds to the invoice → check whether the invoice amount and quantity are consistent with the receipt document → make accounting vouchers.

Borrow: engineering materials-special materials-maintenance materials

Loan: bank deposit or cash-→ vouchers involving cash are transferred to posts, and vouchers not involving cash are transferred to competent posts for review.

② Picking: at the end of each quarter, review the subsidiary ledger of maintenance materials → review the warehouse picking summary table → prepare the picking voucher of maintenance materials.

Debit: management expenses/manufacturing expenses-repair expenses (related details)

Loan: engineering materials-special materials-maintenance materials? -→ Pass it to the supervisor for review.

Note: (1) Maintenance materials refer to the wood purchased by the administrative department according to the needs of repair, which is used by the carpentry room.

(2) The audit basis is Management Measures for Engineering Maintenance Material Account.

(3) Organize the inventory of year-end maintenance materials.

3. R&D expenses

Review the invoices sent by the product development center-→ prepare accounting vouchers.

Borrow: management expenses-research and development expenses

Credit: cash/bank deposit-→ vouchers involving cash are transferred to the post, and vouchers not involving cash are transferred to the competent post for approval.

Note: (1) If payment has been made through the bank, the check stub should match the payment approval form sent by the cashier.