Money Account Control System

2010/11/25 13:36:00 44

Money account

In charge, namely

purse strings

Regardless of accounts, regardless of money.

Each unit shall be provided with full-time or part-time cashiers, responsible for cash payment and cash custody business, and non tellers shall not be in charge of cash payment and cash custody business; on the other hand, tellers shall not take charge of auditing, accounting archives keeping and registration of revenues, expenses, debts and debts.

The establishment of a money account control system enables tellers and accountants to supervise each other and supervise each other, thereby reducing the possibility of errors and corruption.

Because when a person is in charge of money and accounts, his chances of making mistakes and carrying out corruption and the chances of success are greater. Generally speaking, there are few opportunities for two people to make the same mistake, and unless two people consciously commit fraudulent practices, the chance of one person's personal fraud and the chances of success will be greatly reduced.

Of course, no money.

keep accounts

It does not mean that the NAC can not manage any accounts.

When handling cash receipts and payments and cash custody, tellers also register cash accounts and prepare cash daily statements, register cash general ledgers by accountants, and register cash accounts (including cash general ledgers and journal Books) by tellers, and prepare cash daily reports by tellers.

However, in accordance with the provisions of the accounting law, tellers are not allowed to take charge of auditing, accounting records keeping, and registration of incomes, expenses, debts and debts.