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高校会计岗位的设置不同于一般企事业单位的岗位设置,各个会计岗位的职责不尽相同,因此不同会计岗位人员的交接内容和重点也不尽相同。1.现金出纳的交接。现金出纳交接时要以确定的某日某时为交接点,此时不再进行现金的账务处理,交接双方清点库存现金余额。如果库存现金余额与此时单位账面现金余额一致,双方填写交接单、签字并由监交人核对,交接结束;如果不一致,移交人员必须查明原因,核对一致后方可移交。
The setting of accounting posts in colleges and universities is different from that of general enterprises and institutions. The responsibilities of accounting posts vary. Therefore, the content and emphasis of the transfer of personnel in different accounting posts are also different. Cash transfer of cashier Cash and cashier transfer to certain time of day when the transfer point, at this time no longer carry out the accounting treatment of cash, transfer both inventory inventories cash balances. If the cash balance of the inventories is the same as the cash balance of the unit book at this moment, the parties fill in the transfer order form, sign it and check it by the supervisor, and the transfer ends; if not, the transfer personnel must find out the reasons and hand over them before reconciling.