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公安县南平镇乡镇企业每季用两天时间,集中各单位的主管会计进行会计基础工作检查,效果很好。检查的内容是:(1)有无完整的帐簿组织。即总帐、明细帐、日记帐(现金、银行存款)及各种辅助登记簿是否齐全。(2)是否正确使用会计科目。(3)原始凭证是否做到事项合理、数字真实、要素完备、手续齐全、书写清晰、符合政策。有无白条入帐和无原始凭证记帐。(4)记帐凭证是否以经过审核的原始凭证为依据,并按规定的方法编制。(5)会计凭证是否及时加具封面按规定装订成册。(6)帐簿记录是否正确及时,字迹有无涂改、挖补、刮擦、隔页跳行、乱用红字等现象。本期发生额与余额是否及时结平,承前页、过次页是否清楚,余额是否当月核对,内容是
Nanping Town, Gong’an County, township enterprises with two quarterly quarterly, focused on the units in charge of accounting for accounting basis of work inspection, the effect is very good. Check the contents are: (1) whether a complete bookkeeping organization. The general ledger, ledger, journal (cash, bank deposits) and a variety of auxiliary register is complete. (2) Whether to use the accounting subjects correctly. (3) Whether the original vouchers made reasonable matters, the figures are true, the elements are complete, the procedures are complete, and the writing is clear and in line with the policies. There are no white bars and no original voucher. (4) Whether the accounting vouchers are based on the original vouchers examined and prepared according to the prescribed methods. (5) whether the accounting documents in a timely manner with a cover bound according to the provisions of the book. (6) Whether the records of the books are correct or not, whether there is any alteration of the writing, digging, scratching, jumping through the pages, using the red characters in disorder. Whether the current amount and the balance of the current period are balanced in time, whether the previous page and last page are clear, and whether the balance is checked in the current month, the content is