《财会通讯》1984年第10期“减少基层供销社银行日记帐登记工作的建议”一文,介绍的将转帐支票和“门市部缴款单”的金额分别加计汇总,填制“特种转帐收入传票”和“现金缴款单”登记银行日记帐的方法是可行的,但尚有不足之处.一是填制“现行缴款单”的手续麻烦;二是营业员将销货款直接送存银行,必然缩短营业时间,否则当天不能送存银行.现将我们采用的由出纳员收款统一送存银行的办法简介如下,供研讨.具体作法是: 一、设置“缴款单”,一式三联,基层供销社所在地门市部营业员每天(供销分店每五天送款一次)营业终止前,将现金清点准确,转帐支票加计汇总分别填写在“缴款单”的“现金”和“转帐支票”栏内,经出纳员核对相符签章后,第一联退回缴款人,第二联作为财会部门帐务处理的依据,第三联 “Financial Communications”, No. 10, 1984, “Recommendations for the Reduction of Bank Journals at Grass-roots Supply and Marketing Cooperatives,” describes the addition of sums of money for transfer cheques and “payment vouchers for store sales,” and “special transfer income.” “Subpena” and “cash payment form” are feasible methods for registering bank journals, but there are still deficiencies. First, the procedure for filling in the “current payment form” is troublesome; second, the salesperson directly deposits the sales money to the bank. We will inevitably shorten the business hours, otherwise we will not be able to deposit the bank on the same day. Now we will use the following methods for the unified deposit of cashiers by cashiers. The details are as follows: 1. Set up “payment bills” in triplets The sales staff of the local supply and marketing co-operative outlets store every day (supplying and selling branches once every five days) before the business termination, the cash count is accurate, and the transfer cheques are added and summed up in the “payment” “cash” and “transfer cheque” respectively. In the column, after the cashier checks the seal, the first team returns the contributor, and the second unit serves as the basis for accounting treatment of the accounting department.