Bar accounting requirements

A, material procurement requirements:

1. Material inventory not only ensures the production needs, but also has no backlog, so the procurement cost is low.

2. The warehouse must first apply to the purchasing department for each purchase.

3. The purchasing department can make an order (in triplicate) according to the application, send it to the finance department for review and approval, and then contact the customer for purchase.

4. The purchasing department must ensure that the materials are timely, with good quality, quantity and good price, and can obtain VAT stamps.

5. After the materials enter the company, the warehouse will count the quantity in time. After the quality management department accepts the quality, the warehouse fills in the receipt, sends it to the finance department for signature, and the warehouse management personnel register it in time.

6. The supplier must provide the payment slip, invoice and our order, and the payment can only be made after being reviewed by the financial department and approved by the manager.

Second, the sales business requirements

1. Sales personnel must register customer information in detail.

2. The salesperson must determine the sales price, payment method and delivery method with the customer.

3. Customers who need VAT invoices must sign a formal contract and keep it in the financial department for the record. 4. The business personnel must determine the production according to the customer's order. For example, samples need to be signed by customers to make bills or orders.

5. The price concessions given to customers by business personnel must be approved by the manager and kept in the finance department for the record.

6. Business personnel must be responsible for the customer's full set of services, including the customer's requirements for products, delivery date and payment recovery.

7. Send the delivery note immediately after the product is produced.

8. The delivery note must be signed by the consignor and all households.

Three. Cash management requirements

1. Cash management must follow the principles of money manager, money manager, accounting manager and cashier.

2. Every cash income must be issued by the accountant and received by the cashier, and the bill must be signed and stamped with the stamp of "cash receipt".

3. You must set up multiple cash receipts, one for the customer, one for the accountant, one for the cashier and one for the manager, for checking.

Cashiers must ensure the safety of cash and prevent it from being lost and stolen.

5. The cashier must pay according to the voucher signed by the manager, audited by the accountant and approved by the manager. 6. The cashier must immediately register in cash book, check the income, expenditure and balance, and match the actual cash on hand until the end of Nissin.

7. The cashier shall not lend money to employees without authorization, and the loan must be approved and signed by the general manager, and shall not exceed the prescribed limit.

8. Check the cash balance and bank deposit balance with the cashier at the end of accounting to ensure that the accounts are consistent and the accounts are consistent.

Fourth, the cost control requirements

1. All production employees should have a strong sense of cost, constantly improve their production technology level, save materials, improve speed and ensure product quality.

2. The accountant shall work with other departments to formulate the annual cost plan, material consumption quota and expense standard for each product.

3. The warehouse keeper shall immediately organize the production personnel to check and accept, count the quantity and check the quality, and notify the purchasing department and suppliers in time if there are any quantity and quality problems.

4. When the materials are put into storage, the keeper shall fill in the acceptance form in time. The acceptance certificate must be signed by the quality inspector and the keeper at the same time, and a copy should be sent to the finance and purchasing department for verification in time.

5. Materials required for workshop production must be filled in the requisition form, signed by the production and warehouse departments at the same time, and submitted to the financial department.

6. Please purchase in triplicate, one for the finance department, one for the production department and one for the warehouse.

7. The warehouse keeper must immediately register the material quantity account, and check whether the physical object is consistent with the account at the end of the month.

8. The financial department must establish secondary account control for the quantity and amount of materials, and also establish secondary account control for the amount of sporadic materials for repairing parts. Spare parts warehouse can be charged by the table, and must be checked with the warehouse account at the end of the month.

9. Production employees use materials according to the quota. If the quota is exceeded, the reason must be found out, which is a subjective factor, and the responsible person must bear the responsibility; It is an objective factor adjustment quota.

10. Production employees can only work overtime after completing the specified workload, including overtime pay. If they fail to complete the required workload, overtime pay will not be counted.

1 1. Employees must be aware of product quality. Due to subjective factors, the product quality can not meet the customer's requirements, resulting in losses, and the employees shall bear the responsibility.

12. Operators and maintenance personnel of production equipment must operate and maintain according to regulations, and make records. The above system has gradually improved the Interim Provisions on Expense Reimbursement in practice.