Specific Measures For Internal Control Of Bank Deposits

1, authorization and approval.

To establish the internal control system of bank deposits, we first need to establish a system of authorization and approval, that is, the occurrence of bank deposit receipts and payments business, which need to be examined and approved by the unit's supervisor or financial officer, and authorized by specific personnel. Approval is generally expressed by signature and seal.

The process ensures that the revenue and expenditure of bank deposits must be authorized.

2, duty differentiation and internal restraint.

The procedure reflects the principle of accounting and internal control, including: 1.

(2) bank deposit receipts and business pactions are separated from reviews.

(3) bank account receipts and business pactions are separated from bookkeeping.

(4) bank deposit notes are kept away from bank accounts.

(5) bank deposit note keeping and seal storage are separated.

(6) the bank deposit journal and the general ledger registration are separated.

(7) bank deposits are separated from audits.

(8) bank deposit receipts and payment certificates are kept away from bank accounts.

3, record and audit.

After checking the original credentials of the bank deposit and payment business, the cashier shall fill in or obtain the settlement certificate in time, handle the bank's settlement business, and stamp the "receipt" or "paid" stamp on the settlement voucher and the original certificate, indicating that the sum of the certificate has been paid or paid.

Accountants compile the receipts and payment vouchers of bank deposits according to the accounting documents of the accounting supervisor.

The original voucher, the collection voucher and the payment voucher must be audited by the accounting supervisor or authorized auditor one by one after the legality, reasonableness and authenticity of their contents.

4, document management.

In order to ensure the safety and integrity of the economic pactions, the receipts and payments documents can be mixed continuously numbered or classified consecutively. Meanwhile, the negotiable instruments shall be kept by the special person. When the bill and settlement business happen, they must be signed by the chief accountant of the accounting department or the person in charge of the enterprise.

5, check.

Cashiers regularly compile the "bank balance adjustment form", which is checked by the accounting supervisor, and the accounts are checked regularly to ensure the safety of bank deposits.