How do travel agency cashiers keep accounts?

How the cashier of travel agency keeps accounts;

Registering cash books (also known as cash books) and deposit journals is an important job for cashiers and must be done well. Just as an accountant should keep accounts, a cashier should also keep good accounts, make good accounts and check them according to regulations.

(1) Establish a new account correctly. Whether it is a new cashier or an old cashier, when establishing a new account at the beginning of the year, the balance at the end of the previous year should be entered in the "Balance" column, and it is not allowed to enter the "Amount" column before entering the "Balance" column.

(2) chronological bookkeeping. Cash books and deposit journals must be registered according to the time sequence of business occurrence, and it is required to record the amount and balance of the day one by one, and check with the cash on hand to see if the accounts are consistent.

(3) Correctly correct the wrong accounts. It is common to make mistakes in accounting or settlement. The accounting system has always stipulated that accountants should correct wrong accounts in a correct way, and are not allowed to alter words or individual figures, dig, make up, scrape and wipe them, and are not allowed to use Zi Ling to fade and alter them.

(4) Correct selection of account books. Since cash registers and deposit journals are both journals, set account books should be used instead of loose-leaf account books. The page number of this account is fixed, and the page number is printed on the account page in advance. In case of pagination or skipping in bookkeeping, you should cross or red line to cancel, and write the words "this page is blank" and "this bank is blank" in red. You are not allowed to tear off the account page.

(5) Correct reconciliation. After closing the account every day, check with the cash balance on hand to ensure that the account is consistent with the fact. The accounting accounts of units and enterprises generally require daily settlement and monthly settlement. After the accounting is completed, the cashier should take the initiative to report the gold balance and reconcile it with the accountant. The cashier must also check the deposit items with the bank frequently, so that the balance of the company deposit journal is consistent with the bank deposit account statement. Generally, the reconciliation method is based on the "statement" and checked with the income and expenditure items recorded in the deposit journal one by one. Some tellers will summarize some original vouchers when recording deposit journals. For example, the stubs of transfer checks or cash checks issued on the same day are combined into a bookkeeping voucher, which is recorded in the deposit journal at one time, while the bank's "statement" is recorded one by one. In this way, the unit teller will use these original vouchers to check with the bank's "statement". If the final period (the end of the month, the end of the quarter and the end of the year) cannot be checked with the bank statement, it will be treated as "unsettled items". Units with little business can check the outstanding bills one by one with bank statements; If the business volume is large, it is necessary to prepare a "bank reconciliation table", and add and subtract the vouchers that have been posted but not posted by the bank and the vouchers that have been posted by the bank to the balance of the company's deposit journal to see if they are balanced. If, after adjustment, the balance of the company deposit journal is still inconsistent with the bank's "statement", the difference should be transferred out, and the number of accounts inconsistent between banks and enterprises should be clarified, and the bank should be reconciled in time to find out the situation and properly handle it.

Every time the account opening unit receives the bank deposit "statement", it shall check with the deposit journal in time, and shall not postpone the centralized check until the end of the period. Bank deposit "statement" cannot replace company deposit journal. The annual "statements" should be collected one by one, kept intact, bound into a book, and filed together with the deposit journal.