Regulations on handling by the accounting departme

2022-08-11
  • Detail

Accounting department handling regulations

accounting affairs handling regulations

□ scope of accounting affairs and implementation

Article 1 the general accounting affairs of the company shall be handled in accordance with these regulations, unless otherwise provided by laws and regulations or the articles of association

Article 2 general accounting affairs include the following:

Qi Jun, President of China Construction Machinery Industry Association, revealed his performance

1, the verification and signing of original vouchers

2. Preparation of accounting vouchers

3. Registration, checking and clearing of accounting books

4. Compilation, analysis and interpretation of accounting reports

5. Calculation of profit and loss of each department and internal audit

6. Accounting treatment of head office and branch company

7. Accounting personnel's account

8. Rational custody of accounting files

9. Other relevant accounting affairs

Article 3 the handling procedures of accounting affairs shall be in accordance with the provisions of the accounting law of Jinan new era Gold Testing Instrument Co., Ltd., and the accounting vouchers shall be filled in according to the legal original vouchers. According to the accounting vouchers, register in the accounting book, prepare the accounting report according to the accounting book, and deliver it according to law. However, if the format of the original voucher and the items recorded therein meet the requirements of accounting vouchers, they may be replaced by accounting vouchers

Article 4 when it is difficult to deal with special accounting matters in accordance with these Provisions, you can refer to the current laws and regulations and general accounting rules for minor modifications

Article 5 the accounting treatment of the total score of the affiliated units of the company shall be handled in accordance with the regulations

Article 6 the original documents related to cash, bills and securities cashiers shall not be executed as cashiers unless they are signed and sealed by the chief accountant

Article 7 when checking the accounts, the chief accountant may report the cash, bills, securities and other financial matters to the relevant directors at any time and send personnel to make an inventory

Article 8 when there is an error in the experimental mechanism of accounting affairs to meet the needs of customers, it should be corrected and sealed immediately when the error is found

Article 9 where accounting affairs are handled by computers, the relevant provisions may be decided separately

Copyright © 2011 JIN SHI