First, the authenticity and legitimacy of economic business matters should be reviewed; [3]
Secondly, the authenticity and standardization of the original vouchers obtained shall be reviewed;
Thirdly, review the normalization of the process of obtaining business income and other income cash;
Finally, review the normalization of cash accounting of business income and other income.
cashier When receiving business income and other income cash, the personnel shall issue cash collection bills according to the content of economic and business matters (except for business income with full-time payers). Cash collection bills include invoices and receipts. When issuing cash collection bills, use carbon paper to truthfully fill in the collection date, the full name of the payer or the name of the payer, the content, quantity and unit of economic and business matters, the amount in figures and words, the name of the drawer and the operator, and stamp the seal of the payee. After filling out, the second copy shall be handed to the payer or payer; Use the third copy as registration Cash journal The original document of. 3. Management of cash withdrawal from the bank When each unit needs to pay wages with cash, or its cash on hand is less than the cash on hand quota and needs to be supplemented with cash, except for those that can be supplemented with non business cash income according to regulations and those that can be paid in cash according to national regulations, it should withdraw cash from the bank according to regulations.
The withdrawal of cash from the bank shall include the following procedures:
(1) Cash cheque issued according to the scope of cash expenditure Cash cheque is a bill issued by the depositor who entrusts the deposit bank to pay a certain amount of cash to the payee. The account opening unit shall issue a cash check according to the cash expenditure range. The starting amount of the cash check is 100 yuan, and the payment method is Payable at sight 。 (2) Carefully fill in the cheque When issuing a cash cheque, carefully fill in the relevant contents of the cheque, such as the date of issue, the full name of the payee (the company issues a cash cheque to withdraw cash, taking itself as the payee), the amount of withdrawal (in words and figures), the purpose of the payment, and affix the financial seal and name seal. Generally speaking, when the withdrawer receives the cash paid by the bank teller, he/she should check the amount of cash in person and can leave the counter only after the check is correct.
4. How to bookkeep cash withdrawal
Each unit shall draw cash by cash check according to the cash check stub Bank deposit payment voucher 。 On the day of withdrawal, the cashier shall register according to the records of the payment voucher Bank Deposit Journal Reduction of, registration Cash journal Increase of. 
