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 shall 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 official seals shall be affixed.

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.

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, enable the subscription book cash journal and bank deposit journal should be compiled from page 1 to the last page in sequence, not to be separated from pages, skipping or missing pages.