Account Opening And Handover Should Go Through Accounting Procedures.

The handling of accounting procedures is signed and stamped by the cashier of the journal and the registered journal clerk in the relevant column of the account book, indicating the professional procedures for accounting responsibility and time limit.

1, when opening accounting books, the names of units and account books should be stated on the cover of the account books. The following contents should be filled in the title page of the account books: the date of opening, the number of books and pages, the names and seals of the accounting personnel and the heads of accounting institutions or accountants, and the seals shall be affixed with the seal.

2, when the turnover of the cashier needs to be changed, the new and old accountants must handle the handover formalities. In the handover, they should specify the handover date and the receiving personnel in the account book of the cashier, and sign or seal by the exchange parties.

At the same time, we should clear out cash and all kinds of securities, and hand over blank checks, invoices, seals and account books. In addition, we should also fill in the list of "handover procedures for cashier pfer and inventory of property", which are managed by accountants for safekeeping.

3, enabling the cash book and bank journal should be compiled from the first page to the last page.