1, review all kinds of original vouchers according to the cashier, and prepare accounting vouchers after verification.
2. Register all kinds of subsidiary ledger according to accounting vouchers.
3. Accrue, amortize and carry forward accounting vouchers at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.
4. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.
5, the preparation of accounting statements, to achieve accurate figures, complete content, and analysis.
6. Bind accounting vouchers into volumes and keep them properly.
Second, the measurement of outsourced office equipment can be measured according to the unit of measurement at the time of purchase, generally the unit of measurement on the invoice, and office equipment of different specifications can be measured separately.
If according to the needs of enterprise management (such as daily picking), it needs to be measured in a different unit of measurement than when purchasing (such as replacing the original weight unit with a digital unit), it can also be used for measurement. However, when warehousing, the office equipment must be carefully counted according to the new measurement unit and recorded accordingly.
It should be noted that the unit cost at this time is no longer the original unit cost, but the unit cost under the new unit of measurement, which needs to be recalculated and determined.
Extended data:
Cashiers should check whether the accounts are consistent after the end of business every day. First calculate the book balance of the cash book of the day, and then count the actual cash on hand to see if they are completely consistent.
In actual work, all cash receipts and payments vouchers that cannot be registered on the same day should be checked according to the formula of "actual cash on hand+amount of unbookkept payment vouchers-amount of unbookkept payment vouchers = cash account book balance". Repeated checks still do not match, indicating that there is an error in bookkeeping or actual cash receipt and payment on that day.
In this case, on the one hand, the cashier should report to the person in charge of accounting, on the other hand, he should recall the receipt and payment business handled on the same day one by one and find out the cause of the error as soon as possible.
Cash books are usually registered one by one according to the audited cash receipt and payment vouchers in the order of economic transactions. In order to strengthen the supervision of enterprise cash, cash book adopts bound account books, and cash book is used to check and supervise the daily income, expenditure and balance of cash on hand.
Cashiers register one by one every day according to accounting vouchers related to cash receipt and payment, such as cash receipt and payment vouchers and bank payment (cash withdrawal business) vouchers, and record the balance at any time.
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