Cashier Needs To Know: Seal Management.

As a person Cashier People often encounter seals and seals in their work. For companies, seals and seals are very important, and cashiers should keep them well. The following is to share the management knowledge of seals and seals.

　　 Conceptual explanation

The seal of the unit mainly includes three kinds, namely, the financial special seal of the enterprise, the chapter in charge of the financial responsible person and the famous chapter of the cashier. Its use is shown in the table below.

Type of seal

purpose

Financial professional chapter

The official seal on behalf of an enterprise to exercise its financial rights can also represent the accounting department.

In charge of leadership Badge

A clear division of labor between the leaders of enterprises is identified. Once problems arise, individual responsibilities of leaders can be investigated.

Name of a cashier

Indicate that accounting personnel There is a clear division of labor and adherence to the principle of "who is responsible and who is responsible". If there is any change in work, the seal should be replaced at any time to distinguish responsibilities.

As for the seal, the teller staff usually keep their names and keep the remaining two seals by the reviewer. This is conducive to mutual supervision and easy to clarify responsibilities.

When a seal is used, if a check is issued for payment, the cashier usually fill in the bill and cover the cashier's name according to the regulations of the check management system, and then submit the reviewer to examine whether the payment project has been included in the expenditure plan, whether it is in accordance with the provisions of the expenditure, and the remaining seal is officially issued if it is not appropriate.

　　 Two, business points

　　 seal The seal requirement is shown in the following table.

Separation of duties

According to the relevant regulations, cheque seals should normally be kept by accounting supervisors or designated persons. Checks and seals must be kept by two persons. In principle, the custody of various financial special seals is the same as the custody requirements for cash. The personnel responsible for maintaining the management shall not be allowed to store or carry the seals or seals at any time. It is strictly prohibited to hand over the seals and the names of the directors of the units to the depository staff for safekeeping and use, otherwise, they will bring an opportunity for illegal and disciplinary actions.

Replacement of reserved seals

If you need to replace the reserved seal, you should fill in the "seal replacement application", and at the same time issue a letter of proof, which will be handed over to the bank at the same time. With the approval of the bank, the original bank seal will be affixed to the back of the new seal card issued by the bank, and the newly opened seal will be stamped on the front.

Loss of reserved seal

When a cashier loses a copy of the unit's seal, it shall be certified by the financial controller of the enterprise, and after the consent of the Bank of the account, he shall go through the procedures for changing the seal in time.

Destruction of seals and seals

If the seal or seal is not used because of unit change, renaming or other reasons, it shall be reported to the unit leader for approval and sealed or destroyed by the custodian, and the new chapter shall be handled by the administrative department.

　　 Three, application practice

The provisions on the use of seals and seals include the following points.

(1) no seals or seals should be used for outside use. It must be submitted to the general manager for approval before carrying out the seal and stamp.

(2) to go out with official seals must be reported to the head of the Department for approval.

(3) no seal should be stamped on the blank voucher. The seal must be stamped on the blank voucher, and it should be approved by the general manager. The parties must return the original or copy of the certificate after the event.

(4) the custodian shall not arbitrarily use the official seal without authorization.

(5) those who illegally use seals shall be punished, demerit, dismissed or dismissed according to the seriousness of the circumstances, and their rights of legal liability should be retained.

(6) when a cheque is required to be paid, the cashier will fill out the bill according to the provisions of the check management system and fill in the title of the cashier's name. Then he will check with the reviewer whether the payment item has been included in the expenditure plan and whether it meets the expenditure regulations. If there is nothing wrong, the official seal of the other seals will be issued, which will really play a role in the review of the payment.