What Is Accounting Pfer Work? Under What Circumstances Do We Need To Pfer Accounting Work?

Accounting handover is an important part of accounting work.

The forty-first provision of the accounting law stipulates: "when accounting personnel pfer their jobs or leave their posts, they must take care of the pfer procedures.

The general accounting personnel shall supervise the handover formalities by the person in charge of the accounting institution (the accountant in charge), and the person in charge of the accounting institution (the accountant in charge) handles the handover formalities, and the person in charge of the accounting department shall supervise the handover. If necessary, the competent unit may send a person to the prison for supervision.

This is a legal requirement for the pfer of accounting personnel.

Doing a good job in accounting pfer can make the accounting work link up before and after, and ensure the continuous accounting work. Doing a good job in accounting pfer can prevent the phenomenon of unclear accounts and financial confusion due to the replacement of accounting personnel. Doing a good job in accounting pfer is also an effective measure to distinguish between the pfer of personnel and the responsibility of taking over personnel.

In addition to the "accounting pfer" when the accountants are moving or leaving their jobs, the accountants should also pfer their accounting work when they are temporarily unable to work or for other reasons.

(1) temporarily leaving or unable to work due to illness, need to succeed or surrogate, the person in charge of the accounting institution (the accounting supervisor) or the person in charge of the unit must appoint someone to take over or act as an agent and handle the pfer procedures of accounting work.

(2) when an accountant temporarily leaving his job or unable to work because of illness can resume work, he should handle the pfer procedures with his successor or agent.

(3) if the handover personnel can not handle the pfer procedures in person, due to illness or other special reasons, the handover may be entrusted to other persons for handover by the person in charge of the unit, but the trustor shall bear legal liability for the authenticity and completeness of the accounting vouchers, accounting books, financial accounting reports and other related materials handed over.

39. what is the basic procedure for handling accounting work?

The basic procedures for handling accounting work are as follows:

(1) preparation before handover.

Accounting personnel must do the following preparatory work before handling the pfer of accounting work.

2. The accounts that have not yet been registered shall be registered, and the balance shall be settled and stamped with the seal of the operator after the last balance.

(3) arrange all the materials that should be pferred, and write out written explanatory materials for the outstanding and remaining problems.

(4) compiling the handover inventory, indicating the contents of accounting vouchers, accounting books, financial accounting reports, seals, cash, negotiable securities, cheque book, invoices, documents, other accounting materials and articles that should be pferred; and implementing the computerized accounting unit, and the pfer personnel engaged in the work shall include accounting software and passwords, accounting software data sheets and tapes on the handover list.

(5) when pferring the accounting body responsible person (Accounting Supervisor), the financial and accounting work, major financial receipts and payments and the situation of the accountants should be introduced to the successor.

(2) pfer of points.

Before pferring the employee, the accounting work that I shall manage must be pferred to the takeover personnel clearly within the prescribed time limit.

The taking over personnel should be collected according to the detailed list.

The specific requirements are: (1) cash should be paid according to the balance recorded in the accounting books. There should be no shortage. If the replacement personnel find inconsistencies or "white stripes reach the warehouse", the handover personnel will be responsible for checking the processing within the prescribed time limit.

2. The number of negotiable securities should be consistent with the records of accounting books. When the denomination of the negotiable securities is inconsistent with the issuing price, it shall be handed over according to the balance of the accounting books.

3. Accounting vouchers, accounting books, financial accounting reports and other accounting materials must be intact and must not be omitted.

If there is a shortage, we must find out the reason and explain it in the handover.

4. The balance of the bank account should be checked with the bank reconciliation. If there is no account, the bank balance adjustment form should be compiled and adjusted. The balance of the detailed account of all kinds of property and debt and debt should be checked with the balance of the account concerned. The physical inventory of the important physical objects should be carried out, and the larger balance account should be checked with the units and individuals.

Official seals, receipts, blank checks, invoices, subject stamps and other articles must be clearly delivered.

To implement computerized accounting units, the handover parties should carry out the actual operation of the data on the computer, and confirm that the figures are correct and correct.

(3) the special person is responsible for supervision.

In order to clarify responsibilities, accountants must be responsible for supervising the pfer of jobs.

Through supervision, it is ensured that both sides should seriously handle handover formalities in accordance with relevant state regulations, prevent formalities, ensure that accounting work is not affected by personnel changes, ensure that both parties have rights and obligations in equal legal status, and do not allow either side to press big or small, to bully or threaten by illegal means.

The handover list should be examined, signed and sealed by the supervisors, as a document of clear responsibility for the two parties.

(4) matters related to the handover: (1) after the completion of the accounting work, the handover and the supervisor shall sign or affixed the handover list, and shall indicate in the handover list: the name of the unit, the date of pfer, the duties and names of the handover and the supervisor, the number of pages pferred, and the questions and opinions that need to be explained.

(2) the taking over personnel should continue to use the books before the handover, and no separate account books should be added to ensure that the accounting records are linked up before and after, and the contents are complete.

3. The general handover should normally be made in three copies, each of which shall have one copy and one file.

40. how to distinguish the accounting responsibilities between the handover and the receiver after the pfer of accounting work?

The thirty-fifth provision of the basic accounting standards stipulates that the pfer personnel shall bear legal liability for the legality and authenticity of the pferred accounting vouchers, accounting books, accounting statements and other accounting materials.

That is to say, if the accounting information handed over by the handover personnel occurred during the period of his accounting work, he should be responsible for the legality and authenticity of these accounting materials. Even if the replacement personnel did not find any legality and authenticity in the accounting information when they were in the process of pfer, if they were discovered afterwards, they should be held responsible by the original handover personnel. The original handover personnel should not shirk their responsibilities with the pfer of accounting information. If the problems found in the authenticity and legality of the accounting data were not handled during the handling period of the original handover personnel, they should not be held responsible by the original handover personnel, but should be held accountable by the taking over personnel.

Accounting handover is a serious and serious work, which involves not only the continuity of accounting work, but also the legal liability of the relevant personnel.

Therefore, the handover and the supervisors should be taken seriously.