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                        出納在工作流程中應注意哪些事項?

                        2017-07-09 17:53 愛爾信會計網校
                        摘要:出納工作流程之注意事項

                        (1)上班第一時間,檢查現金、有價證券及其他貴重物品;

                        (2)向有關領導及會計主管請示資金安排計劃;

                        (3)列明當天應處理的事項,分清輕重緩急,根據工作時間合理安排;

                        (4)按順序辦理各項收付款業務; (5)當天下班前,將所有的收付款單據編制記賬憑證登記入賬;

                        (6)當天下班前,出納人員應盤點現金實有數,進行賬實核對,必須保證現金實有數與日記賬、總賬相符;

                        (7)當天下班前,出納人員應整理好辦公用品,鎖好抽屜及保險柜,保持辦公場所整潔,無資料遺漏或亂放現象;

                        (8)因特殊事項或情況,造成工作未完成的,應列明未盡事項,留待翌日優先辦理;

                        (9)根據單位需要,每天或每周報送一次貨幣資金收支表;同時每月終了3天內,有價證券、現金等進行登記核對;

                        (10)收到銀行對賬單的當天,出納人員進行核實,使銀行存款日記賬、總賬與銀行對賬單在進行余額調節后相符。


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