Before leaving the accountant, the work handover must be paid attention to, it is very important, the following is a detailed drawing of the work handover, for all accountants to learn ~
Measures for the management of the handover of accounting personnel of the Finance and Accounting Department
1. Purpose
In order to standardize the management of financial personnel, ensure that when financial personnel change positions, distinguish the responsibilities of the post responsible persons before and after the post changes, ensure the cohesion of accounting work, and prevent the occurrence of chaotic phenomena such as unclear accounts and unclear responsibilities, these measures are formulated in accordance with the relevant provisions of the Accounting Law of the People's Republic of China and the Ministry of Finance's "Accounting Basic Work Specifications", combined with the specific situation of the company.
II. Scope
Applicable to all corporate finance personnel in the group.
3. Responsibilities
1. Responsibilities of the transferor:
Prepare the "Handover List" and hand it over item by item in accordance with the "Handover Checklist".
Responsible for sorting out all kinds of assets and documents within the scope of management to ensure their integrity and authenticity.
Sort out workflows and working relationships and prepare for handover.
2. Responsibilities of the recipient:
Check the various assets, documents and materials of the handover person and match them with the handover list.
Ensure the authenticity of important documents, materials, assets and physical objects.
Familiar with the process and operation of the work.
3. Responsibilities of the supervisor:
Review all kinds of assets, documents, and physical objects that are handed over.
Discover problems in a timely manner and work with the handover and receiver to formulate a treatment plan and report it to the supervisor.
Fourth, the work content and process
1. Work handover requirements
Due to the transfer of financial personnel due to job transfer, rotation, resignation, position agency, long sick leave, vacation period (more than one week, and unable to work online), the handover person must deal with the aftermath in accordance with these measures, and the receiving personnel to clear the handover procedures, the preparation of the handover list, otherwise, shall not leave the post.
Before the resignation of financial personnel, the accounting work managed by the post must be handed over clearly within the specified time limit, and the receiver should fully take over the transfer of the work, and conscientiously take over the transfer of outstanding matters, in the process of transfer, if it is found that the original management of the financial personnel business has violated the accounting system, financial discipline and other issues, the handover should be stopped, and the receiver should immediately report to the competent leadership.
The time when the receiving personnel arrive and begin to take over the accounting positions of the transferred personnel is the accounting handover reference time. The transferred personnel shall bear legal responsibility for the legality and authenticity of the accounting vouchers, accounting books, accounting statements and other relevant materials during the tenure of the post.
If the financial personnel leave their posts temporarily or are unable to work due to illness, the financial supervisor or the immediate superior must designate a person to replace or delegate.
When the company is shut down, transferred or revoked, the necessary financial personnel shall be arranged to handle the aftermath, and no resignation shall be allowed before the transfer.
If the accepted economic business has not yet prepared the voucher, it should be filled in.
Organize all the materials that should be handed over, and write written materials for unfinished matters.
Verify all internal and external accounts, inter-departmental property and material accounts, and handle the settlement as much as possible, and handle the incomplete list handover.
2. Work handover content
Cash and marketable securities
Seals: special financial seals and seals, special seals for invoices, etc.
Bills: unused blank bills (bank drafts, checks, receipts, settlement vouchers, etc.), used stubs, bill purchase and issuance registers
Invoices: ordinary invoices, VAT input and output invoices
Materials: bank account opening registration, bank seal card, bank statement, tax declaration information, various inventory tables (cash, fixed assets, inventory, etc.), tax registration certificate, foreign exchange registration certificate, invoice book, etc
Reports: audit reports, tax returns, final settlement statements, electronic files of various statements, resolutions of the board of directors, loan contracts, etc
Internal reports: management reports, financial statements, budget reports, analysis reports, etc
Electronic operations: login accounts and passwords for online business work, U shields, copied data disks and other accounting documents and other accounting materials
3. Work handover procedures
(1) Preparation before handover
According to the job responsibilities, sort out the various materials that should be handed over one by one, and write written materials for the outstanding matters. If the accepted economic business has not yet prepared the voucher, it should be filled in. Verify all internal and external accounts and asset and material accounts, and handle the settlement as much as possible, and handle the incomplete list handover.
Prepare a handover list, which includes: the name of the unit, the date of the handover, the handover project, the content of the handover, the positions of the two parties and the supervisor, the name, the number of pages of the handover list, and the problems and opinions that need to be explained. The contents of the handover should be listed in detail the accounting vouchers, accounting statements, seals, cash, negotiable securities, cheque books, invoices, documents, other accounting materials, and accounting supplies that should be handed over. Those who are engaged in online business work need to hand over the registered account number and password, copied data disks (tapes, etc.) and relevant physical materials. As well as the contact personnel required for the position, the date of completion and submission of materials, etc.
(2) Transfer point collection
Cash according to the balance of the financial system book record for face-to-face delivery, shall not be shortage, the receiving personnel found inconsistencies or "white slips to the warehouse" phenomenon, the transfer personnel in the specified period of time responsible for the investigation and processing.
The quantity of securities should be consistent with the book records of the financial system, and if the face value of the securities is inconsistent with the issue price, it shall be handed over according to the book balance. Accounting vouchers, financial accounting reports and other accounting materials must be complete and must not be omitted. If there is a shortfall, the reason must be ascertained and explained in the handover list, and the handover person is responsible.
The balance of the bank deposit account should be consistent with the bank statement, and if there is any outstanding account, the bank deposit balance reconciliation table should be prepared to reconcile the balance; The balance of the detailed accounts of various property, materials, creditor's rights and debts shall be consistent with the balances of the relevant accounts of the general ledger; It is necessary to make an on-the-spot inventory of important physical objects, and to check the current accounts with large balances with the units and individuals with whom they are corresponding.
Financial seals, receipts, blank cheques, invoices, U-shields and other items must be counted clearly and consistent with the register.
(3) The electronic data should be handed over in the actual operation state;
When the person in charge of finance (financial supervisors at all levels) is handed over, the financial accounting work, major financial revenue and expenditure issues and the situation of the accounting personnel should be clearly introduced to the replacement personnel, and written materials should be written for the remaining problems.
For positions involving external communication, the handover person must lead the recipient to meet with the external contact person to explain or hand over the external contact information to the recipient.
(4) A special person is responsible for supervising the delivery
The general financial personnel shall handle the handover procedures and be supervised by the financial director of their department. The head of the company's finance department shall handle the handover procedures, which shall be supervised by the head of the corresponding financial department, and the manager of the financial department shall handle the handover procedures and shall be supervised by the head of the corresponding financial department or the group financial director. The financial supervisor of the group shall handle the handover, and the president of the business group shall supervise the handover. The handover list shall be reviewed, signed, and sealed by the supervision personnel, and shall be used as a document for clarifying the responsibilities of both parties to the transfer.
4. Relevant matters after the handover
After the financial work is handed over, the two parties and the supervisor shall sign or seal the handover list, and shall indicate on the handover list: the name of the unit, the date of handover, the position and name of the handover party and the supervisor, the number of pages in the handover list, and the problems and opinions that need to be explained. The handover list shall be made in triplicate, and the two parties to the handover and the supervisor shall each hold one copy.
If the problems in the handover process can be dealt with in the current period, the handover shall be handed over after the handover is completed, and if it is not dealt with in time, the handover party shall bear all the responsibilities and losses.
If a problem is found in the process of handover and cannot be dealt with in a short period of time, the supervisor shall, together with the transferee and the receiver, formulate a handling opinion and report it to the competent department and leaders in a timely manner.
If the normal work tasks need to be carried out across periods (such as the collection of accounts, etc.), the transferee shall assist the receiver to familiarize himself with various working relationships, and the receiver shall be responsible for continuing to handle them after the handover. If damage is caused, the recipient shall be liable for the loss in full.
If the transferor deliberately conceals the problem, he must bear full responsibility for the loss.
Attached: Handover list
Source: Ministry of Finance, Sohu.com, Finance and Accounting.