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Specific Measures For Internal Control Of Bank Deposits

2007/12/1 14:04:00 41714

1. Authorization and approval. To establish an internal control system for bank deposits, the first step is to establish an authorization and approval system, that is, the occurrence of bank deposit receipt and payment business needs to be approved by the unit's supervisor or financial supervisor, and authorized by specific personnel. Approval is generally expressed by signing and stamping. This process ensures that the revenue and expenditure business of bank deposits is carried out under authorization.

2. Responsibility division and internal containment. This procedure reflects the principle of separate management of money and accounts and internal control, including:

(1) The authorization of bank deposit collection and payment business is separated from the handling.

(2) The handling and review of bank deposit receipt and payment business shall be separated.

(3) The handling of bank deposit receipt and payment business is separated from bookkeeping.

(4) The custody of bank deposit bills is separated from the bookkeeper of bank deposits.

(5) The custody of bank deposit bills shall be separated from the custody of seals.

(6) The registration of bank deposit journal and general ledger is separated.

(7) Bank deposit registration is separated from audit. 　　

(8) The custody of bank deposit receipt and payment vouchers is separated from the bank deposit journal entry.

3. Record and audit. After reviewing the original vouchers of the bank deposit receipt and payment business, the cashier shall fill in or obtain the settlement vouchers in time, handle the bank settlement business, and stamp "received" or "paid" on the settlement vouchers and the original vouchers, indicating that the funds on the vouchers have actually been received or paid out. The accountant shall prepare the bank deposit collection voucher and payment voucher according to the original bank deposit receipt and payment voucher that is verified by the accounting director. The original vouchers, collection vouchers and payment vouchers must be reviewed one by one by the accounting director or authorized auditors on the legality, rationality and authenticity of their contents and signed and sealed before they can be recorded in the accounts.

4. Document management. In order to ensure the safety and integrity of the economic business that has occurred, the collection and payment vouchers can be numbered consecutively in a mixed way or classified consecutively; At the same time, the bills shall be kept by special personnel; When bills and settlement businesses occur, they must be signed by the person in charge of the finance and accounting department or the person in charge of the enterprise.

5. Check. The cashier shall regularly prepare the "Bank Deposit Balance Reconciliation Table" and submit it to the accountant in charge for inspection. At the same time, the cashier shall regularly check the accounts to ensure the safety of bank deposits.