How many people are needed for the financial management of a public institution?

How many people are needed for the financial management of a public institution?

Cashiers and accountants cannot be held concurrently by the same person.

If a public institution makes a report, it should be the disciplinary committee. How many people are needed to send the company’s accounts to the office

Generally, if you send it to an accounting agency, you only need to leave a cashier to help handle cash payments. Financial processing of public institutions

This accounting entry should debit the relevant assets and credit "business expenses/operating expenses".

It can be seen that you should choose D. Financial graduation internship paper in a public institution

Bank internship report (hope to provide you with some reference)

After working in During the one-and-a-half-month internship at CCB, I gained an objective and perceptual understanding of the knowledge I learned in school, which enabled me to more fully understand the relationship between theory and practice. The content of my internship is mainly accounting business (public business), and other general knowledge includes savings business, credit card business, and loan business.

Accounting business

The accounting department of corporate business (mainly refers to bill business) is mainly divided into three steps, accounting, review and cashier. The bill business mentioned here mainly refers to checks, including transfer checks and cash checks. For cash check business, the first step is to check to see whether the signature of the drawee matches the seal reserved by the bank, either through computer verification or manual verification; and then check whether the uppercase and lowercase amounts are consistent, and whether the amount of the check and the amount of the check are consistent. Whether the check date, payee details, etc. have been altered, whether the check has exceeded the payment reminder period, whether the check is overdrafted, and if there is an endorsement, whether the endorser's signature and seal match. It is worth noting that the amount in capital letters is to the dollar, and to the cent. Can't keep track of it. For cash checks, the accounting bookkeeper will record the account after checking that it is correct, and then pass it to the accounting reviewer. After the accounting reviewer confirms that it is correct, it will be passed to the cashier. The cashier will stamp it with a cash payment seal, and the payee can go to the cashier's office. Collect cash (after verbal reconciliation between cashier and payee). The audit content of transfer checks is the same as that of cash checks. The processing is audited and recorded by the accounting bookkeeper and reviewed by the accounting reviewer. What needs to be explained here is the issue of entry time. Cash checks and transfer checks made by the bank (such as internal transactions with a savings bank, where both the payee and the payee are account holders of the bank) must be deposited directly into the account. For cases where the payee and the drawer do not have accounts in the same bank, such as some transfer checks for entrusted collections, etc., they can only be entered into the account after bill exchange. Since the county-level branch has not opened an account with the local People's Bank, it will not be recorded in the accounting account. This is reflected in the account "deposits in the system", while only provincial branches in direct contact with the central bank use the account "deposits in the central bank". What we know better in school is the latter. There are also some subjects such as "internal transactions", which refers to the fund transfer between the accounting department and the savings department, such as paying wages on behalf of the enterprise; "deposits in the system" refers to the liquidation reserves and funds deposited by subordinate banks in the superior bank. Allocate funds, deposit reserves, etc. What we are familiar with is "deposits with the central bank", which is the accounting account used by provincial branches that deal directly with the central bank. The withdrawal of some relatively large amounts of money (generally greater than or equal to 50,000 yuan) requires a large amount registration form, and the check for the amount of money must be signed by the accounting supervisor before it can be withdrawn.

"The day begins in the morning", and the same is true for the accounting department. The job of the accountant responsible for accounting every morning is to check yesterday's accounts, such as printing pre-work preparations, daily statements of accounts, daily general ledger sheets, and balance checks on the accounting vouchers for all business that occurred yesterday, etc. One-to-one correspondence. Then the daily business of the day begins, mainly including checks, wire transfers, etc. Before noon, bills are exchanged and withdrawn, and special transfer debits, credit vouchers, etc. are prepared based on the exchange slip order to check whether there are any refunds. In the afternoon, the checks submitted by other staff members for collection will be audited, stamped with a "received credit" stamp, and handed over to the reviewer for entry into the computer exchange system. After the end of today's business, perform day-end processing, print all relevant vouchers for today's business, and reconcile; print "flow net" to check whether the debit and credit sides of today's accounts are balanced. Finally, settle the accounts. These printed vouchers are bound by specialized staff, and are reviewed again to see whether the subject stamps are stamped backwards, whether there are missing seals of the handling personnel, etc., and then the bound vouchers are submitted to the superior bank for audit. This day's accounting work has come to an end.

Savings business

The savings department currently implements a teller responsibility system, which means that each teller can handle all savings business, that is, opening an account, depositing and withdrawing cash, applying for savings cards, etc. The vouchers are no longer passed between accountants like the public business department, but each teller handles the accounting and keeps accounts independently. However, the documents produced by each teller must be handed over to the person in charge of the relevant bank for audit first, and then passed to the superior bank for "post-audit".

Credit card business

Credit cards are divided into credit cards and debit cards according to whether they have consumer credit (overdraft) functions. Credit cards are divided into loan-based cards and quasi-loan-based cards based on whether the cardholder pays reserves to the card-issuing bank.

A credit card is a credit limit granted by the bank to the cardholder. The cardholder can make consumption within this limit without paying a reserve in advance. The bank will print a list of the customer's consumption this month every month, and the customer can choose to pay in full. If you choose the latter, the unpaid portion will be treated as a short-term loan from the bank with compound interest. The quasi-loan credit card is a credit card in which a certain reserve is paid, and then the bank grants the customer a certain consumption limit. A debit card does not have an overdraft function, but it can be used for transfer settlement, deposits and withdrawals, and consumption. Such as CCB’s savings dragon card. Credit cards can also be divided into corporate cards and personal cards according to the objects used; they are divided into gold cards and ordinary cards according to the credit level.

Credit business

Due to the current actual situation, it is difficult for small and medium-sized enterprises to obtain financing. Although the central bank has repeatedly issued plans to encourage banks to lend to small and medium-sized enterprises, there are strict regulations within each bank. control. The same goes for CCB. Therefore, banks are currently also investing in the field of personal loans. It should be noted that the bank's personal loan business does not directly lend money to individuals, but signs certain agreements with merchants. In fact, it loans money to merchants, and then the merchants sell the goods to individuals, and the individuals then repay the money to the bank. . When signing an agreement with a merchant, the bank will review whether the merchant's documents are complete. Individuals must provide the bank with relevant proof of income, proof of identity, etc. Generally, the purchased subject matter is used as a mortgage. The most common ones are chattel mortgages (such as car loans) and real estate mortgages (such as home loans). The credit department implements a separation system of review and loan, which is to develop loan customers and specifically issue loans. The staff who audit the loan possibility perform their respective duties.

Summary

Through this internship, I have a more detailed and profound understanding of my major, which is also the consolidation and application of the knowledge I have learned in college in the past few years. . From this internship, I realized that there is a certain distance between actual work and book knowledge, and further study is needed. Although the business of this internship was mostly focused on relatively simple front-office accounting business, it helped me understand the bank accounting process on a deeper level. The accounting program provided great help, allowing me to go beyond the limitations of the basic business of the bank. Instead of reading books, I have a more comprehensive understanding. In particular, the accounting division of labor is of great significance for commercial banks to prevent accounting risks. It plays a role in mutual restraint and mutual supervision between accountants, and is also conducive to reducing the occurrence of errors and avoiding wrong accounting. As the saying goes, a journey of a thousand miles begins with a single step. These most basic businesses often cannot be fully understood in books, so basic practices are particularly important, especially the job opportunities for high-level technicians reflected in the current employment situation. It is much larger than that of university undergraduates because their hands-on ability is stronger than that of undergraduates. From this internship, I realized that if we combine the knowledge we have learned in college with more practice and use practice to test the truth, an undergraduate will have a strong ability to handle basic practices and compare Systematic professional knowledge is the real purpose of our study and internship. Can I register for several people at the same time for public institutions?

Hello, as long as you meet the registration requirements, you can apply for the recruitment examinations for public institutions in different places. Good luck.

How to find the financial statements of public institutions

The Accounting System for For-Profit Organizations will be implemented from January 1, 2005. The financial statements of private non-profit organizations are different from those of public institutions.

What subjects do the financial personnel of public institutions belong to

Administrative unit chart of accounts 1. Assets Cash bank deposits Negotiable securities Temporary payments Inventory materials Fixed assets 2. Liabilities Budget payables Payable to special fiscal accounts Temporary deposits 3. Fixed fund balances in the category of net assets 4. Appropriated funds in the category of income Extra-budgetary fund income Other income 5. Expenses in the category of expenditures Transferred funds to self-raised infrastructure institutions Chart of accounts 6. Cash bank deposits in the category of assets should be Note collection, accounts receivable, advance payments, other receivables, materials, finished goods, external investment, fixed assets, intangible assets 7. Liabilities, borrowed amounts, notes payable, accounts payable, advance receivables, other payables, budget payables, fiscal account payables, payables Tax payment 8. Net assets type public institutions Funds Fixed funds Special funds Business balances Operating balances Distribution of balances 9. Revenue-type fiscal subsidy income Superior subsidy income allocated to special funds Business income Operating income Affiliated unit payments Other income 10. Expenditure-type allocated funds Special funds, special funds, business expenses, operating expenses, costs and expenses, sales taxes turned over to superiors, subsidies to affiliated units, carried forward, self-raised infrastructure institutions, accounting 1. Overseas investment, borrowing, loans for foreign investment, institutional funds - investment funds, borrowings, fixed funds, loans, fixed assets loans, borrowings for foreign investments Loan to Intangible Assets Business Fund - Investment Fund Borrow to Business Fund - General Fund Loan to Business Fund - Investment Fund 2. Fixed asset loan Fixed asset loan Fixed fund loan Business expenditure loan Bank deposit Financing lease Borrow fixed asset loan Other payables Borrow Business expenditure loan Fixed Fund borrows from other payables, borrows bank deposits 3. Budget payables, pays from special fiscal account, borrows bank deposits, borrows budget payables, pays from special fiscal account, borrows budget payables, pays from special fiscal account, borrows bank deposits 4. Balance Debit Business Balance Operating Balance Loan Balance Distribution Debit Balance Distribution – Income Tax Payable Loan Tax Payable – Income Tax Payable Debit Balance Distribution Loan Special Fund Borrow Balance Distribution Loan Public Service Fund – General Fund 5. Processing of two lines of year-end income and expenditure Direct payment The amount that should be returned from the fiscal borrowing - direct fiscal payment loan and fiscal subsidy income - the restoration of direct fiscal payment will not be processed.

When making payment, directly credit the financial repayable amount for authorized payment, borrow the financial repayable amount - financial authorized payment, credit the zero balance account amount, and restore the opposite entry.

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Note that the only difference between administrative institutions and public institutions is that the revenue accounts are allocated funds. 6. Carryover and self-financing. Infrastructure institutions that transfer bank deposits to China Construction Bank will no longer calculate the borrowing and carryover and self-financing. Infrastructure Loan Bank Deposit - Basic Deposit Account Infrastructure Department Starts Accounting Borrow Bank Deposit Loan Self-raised Infrastructure Loan Borrow Infrastructure Project Expenditure Loan Bank Deposit Borrows Self-raised Infrastructure Loan Infrastructure Project Expenditure Borrow Fixed Asset Loan Fixed Fund Institutional Unit Completion Processing Borrow Of course, the unused money will be transferred back if the business loan balance is carried forward to self-raised infrastructure.

I hope the poster will adopt it

Shenyang Kingdee Finance will answer your question, which one has the financial statements of public institutions? ! Ask for help

Search Baidu Library! Every year, public institutions must submit final accounts, but financial status is a unit's secret and is not easily leaked!

General public institutions do not have financial analysis. This year, with the implementation of the new national financial rules, there are preliminary requirements in this regard! The financial management measures for public institutions are

Financial Management Measures for Central-Level Public Institutions of the Ministry of Water Resources and Electric Power

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Financial Management Measures for Radio and Television Institutions

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