[Keywords:] management; Accounting management; internal control
Monetary funds can be divided into cash, bank deposits and other monetary funds according to their different storage locations and uses. The accounting of monetary funds is not complicated. However, due to the high liquidity of monetary funds and the fact that monetary funds are also the most vulnerable assets to corruption, theft or misappropriation, strengthening the internal accounting control of monetary funds is of great significance for ensuring the safety and integrity of enterprise assets and improving the turnover speed and efficiency of monetary funds.
I. Monetary Fund and Basic Business Composition of Monetary Fund
From the whole production and operation of the enterprise. In the whole existence process of an enterprise from opening to liquidation, monetary funds are widely and closely related to various business cycles. The relationship between monetary funds and other business cycles mainly includes four aspects: sales and collection cycle, financing and investment cycle, procurement and payment cycle and production cycle. Generally speaking, the monetary fund business involved by enterprises is mainly the income and expenditure of monetary funds, the flow of monetary funds between different projects and sporadic petty cash business.
1. Money Fund income business. The monetary fund income business of an enterprise refers to the business that an enterprise obtains monetary funds by selling goods or providing services. There are two main situations in this business: one is the monetary funds recovered from the current sales business of the enterprise and the accounts receivable recovered in the previous period. This business is the main monetary fund income business of the enterprise. Another kind of monetary fund income business that enterprises do not often occur mainly includes: cash and bank deposits received from issuing, selling or transferring securities, fixed assets, raw materials and intangible assets. , as well as dividends and interest income received regularly due to holding various securities or bank deposits.
2. Monetary fund expenditure business. The business scope of enterprise's monetary fund expenditure is very wide, mainly including: the purchase of various assets, the expenditure of most expenses, dividends paid to investors and various taxes paid to the state. Expenditure of monetary funds can be settled in cash, and most of the funds of the enterprise are settled by banks except for expenditures with a small amount or within the prescribed scope.
3. The flow of monetary funds and petty cash business. The flow of monetary funds between different projects refers to the withdrawal of cash from banks, the deposit of cash in banks, and the opening and cancellation of other monetary fund accounts, which leads to the flow of monetary funds between different projects. For example, the establishment of purchase accounts. A certain amount of cash is used for sporadic purchases or travel expenses. Except for a few cash settlement businesses, most businesses of enterprises are settled by banks.
Second, the main points of internal accounting control of monetary funds
Generally speaking, a good cash internal control system should include the following internal accounting control points: (1) separation of cash receipt and payment from bookkeeping; Cash receipts and payments should have reasonable and legal vouchers; All income and expenditure should be recorded timely and accurately, and the expenditure should be approved; Control cash payment, and the cash received on the same day should be sent to the bank in time; Take stock of cash every month and prepare bank statements to ensure that the accounts are consistent with the facts; Among them, the separation of cash receipt and payment and bookkeeping is the basic requirement of the internal accounting control system of cash business. Specifically, the receipt, payment and custody of cash in kind can only be handled by authorized cashiers, and other employees are not allowed to touch any cash before payment; For large-scale enterprises, the cashier should register the daily cash income and expenditure in the cash cashier's memorandum book. The cash book and cash general ledger should be compiled or registered by other staff. For small-scale enterprises, the cash book can be used instead of the cashier's memo book, which is registered by the cashier, but the preparation and registration of the cash general ledger must be held by other employees; The person in charge of accounts receivable cannot be in charge of cash income account, and the person in charge of accounts payable cannot be in charge of cash expenditure account. The staff who keep the checkbook cannot be responsible for both the cash expenditure account and the bank deposit account; The staff responsible for adjusting bank deposit accounts should be separated from those responsible for bank deposit accounts, cash expenditure accounts, accounts receivable and accounts payable; The approver of cash expenditure should be separated from cashier and cheque keeper. In addition, the petty cash system should be adopted to control petty cash, and the review of reimbursement vouchers should be strengthened to achieve the purpose of controlling petty cash.
Third, the design of internal accounting control management of monetary funds
1. Establish a cash and bank deposit control system. Define the scope of cash use. Cash should be used in strict accordance with the provisions of the national cash management system and settlement system; All payments that do not fall within the specified cash settlement scope shall be settled by bank transfer. Limit cash on hand. Units should strengthen the management of cash inventory limit, and the cash exceeding the inventory limit should be deposited in the bank in time. Cash limit on hand refers to the maximum amount of cash allowed to be kept in order to ensure the daily sporadic expenses of each unit. The cash limit on hand shall be determined by the opening bank according to the actual needs of the opening unit and the distance from the bank. Don't go beyond it at will. If it is necessary to increase or decrease the cash limit on hand, an application shall be submitted to the bank where the account is opened for re-approval. The cash income of the unit shall be deposited in the bank in time and shall not be used to directly pay the unit's own expenses. Take care of the bank account. Units shall, in accordance with the relevant provisions of the state such as the Measures for Payment and Settlement, strengthen the management of bank accounts, open accounts in banks in strict accordance with regulations, and handle deposits, withdrawals and transfer settlement. Bank deposit accounts are divided into basic deposit account, general deposit accounts, temporary deposit accounts and special deposit accounts. Enterprises can only withdraw wages, bonuses and other cash through basic deposit account; A general deposit account is an account borrowed by an enterprise from a bank outside basic deposit account, which is not in the same place as the enterprise in basic deposit account. Enterprises can handle transfer settlement and cash deposit through this account, but they cannot handle cash withdrawal; Temporary deposit account is an account that an enterprise needs to open for temporary business activities, through which the enterprise can handle transfer settlement and cash receipt and payment in accordance with the national cash management regulations; A special deposit account is an account that an enterprise needs to open for a specific purpose. A unit can only choose a bank's business institution to open a basic deposit account, and may not open a basic deposit account in multiple banking institutions, nor may it open a general deposit account in multiple branches of the same bank. It is not allowed to open and use bank accounts in violation of regulations. Use bills correctly. It is necessary to strictly abide by the discipline of bank settlement, and it is not allowed to issue bills or forward checks without capital guarantee to obtain bank credit; Shall not issue, obtain or transfer bills without real transactions and creditor's rights and debts, and shall not withdraw funds from banks or others; Do not unreasonably refuse to pay or arbitrarily occupy other people's funds; Units and individuals shall not violate the bank settlement system, and shall not issue blank checks or deliberately issue checks that are inconsistent with their reserved signature patterns or seals, and pay due commercial acceptance bills and bank acceptance bills on time. For bills payable at sight or at maturity, the drawee shall not deliberately refuse to pay or delay payment. 2. Monetary fund income flow and control. If the enterprise has a cash register, the shop assistant or shop assistant should check the cash income due in the sales turnover of that day with the cumulative number automatically recorded by the cash register, fill in the receipt, and submit it to the bookkeeper for registration in the cash book together with the paper tape automatically printed on the cash register. If it is found that the amount of cash income is inconsistent with the accumulated amount recorded by the cash register, the difference should be investigated. The control point of this process is to prevent the sales staff from deleting the collection records in the cash register at will. If the enterprise sells goods in the business counter and the cash counter respectively, generally speaking, the sales invoice and receipt should be issued in triplicate by the business personnel. When collecting money, the payee should carefully check whether the sales invoice or receipt issued by the business personnel to the customer is consistent with the cash amount handed in, and collect the money and stamp it. The control contents of this process mainly include: the separation of the drawer and the payee; Prepare daily sales report and daily collection report according to different invoices, and check them with each other to ensure the correctness of sales and collection amounts. The cash income business process of sporadic projects in the cashier department reflects the business process of enterprises directly collecting cash in the cashier department for collecting rent, deposit, liquidated damages and compensation. The main control contents are: billing is separated from the collection department, and the cashier can only handle the collection according to the approved collection notice and issue a receipt; Cash general ledger and subsidiary ledger are registered and kept by cashier and accountant respectively, and the accounts are checked regularly; Check the collection notice, cash book and general ledger regularly to find out whether there are overpayments, underpayments and accounting errors. The cash income processing flow of postal sales business reflects the business processing process of cash income generated by postal sales business. Generally speaking, if customers want to send mail, they must remit money first. After the enterprise receives the customer's remittance slip, the mail room will make a remittance slip in duplicate, and one copy will be sent to the cashier department together with the remittance slip; Cashier department withdraws cash payment and registers it in cash book; The accounting department notifies the delivery according to the remittance list and registers the relevant account books. The control contents of this process mainly include: strengthening the security control of bills of exchange and preparing a money order for all received bills of exchange. Where conditions permit, two persons shall be responsible for signing the remittance slip and preparing the remittance slip; Different people are responsible for receiving money orders, withdrawing cash and registering books, not one person; Regular reconciliation, and reconciliation between cash book and remittance list.