What should accounting statistics do? Who can tell me?

First, the contents and tasks of accounting daily work mainly include monetary fund accounting, current settlement, salary accounting and supervision of monetary fund income and expenditure.

(1) Revenue and expenditure and records of monetary funds

Cashier's monetary fund management mainly includes two aspects: one is the handling of daily monetary fund income and expenditure business; The second is the accounting of the above revenue and expenditure business.

Specifically, this work mainly includes the following six aspects:

1. Do a good job in cash receipt and payment accounting.

In strict accordance with the provisions of the relevant state cash management system, check the receipt and payment vouchers signed by auditors and handle the receipt and payment.

2. Do a good job of accounting for bank deposits.

In strict accordance with the provisions of the bank's "Payment and Settlement Measures", review the audited income and expenditure vouchers and handle the receipt and payment of bank deposits.

3. carefully register the journal to ensure daily settlement.

According to the processed receipts and payments vouchers, register the cash and deposit journals one by one, and make the balance. The book balance of bank deposits should be checked with the bank deposit statement in time to ensure that the account certificate, account reality and account account are consistent. Always check with the bank statement, and prepare the bank reconciliation statement at the end of the month to make the book balance consistent with the balance adjustment on the statement. Open accounts should be inquired in time. It is necessary to keep track of the bank balance at any time, and it is not allowed to write empty checks.

4. Keep cash and securities on hand.

For cash and all kinds of securities, we should ensure their safety and integrity. Cash on hand shall not exceed the limit approved by the bank, and the excess shall be deposited in the bank in time. It is not allowed to use "white bars" to offset cash, and it is not allowed to misappropriate cash at will. If there is a shortage or surplus of cash on hand, the reasons should be found out and dealt with separately according to the situation. Don't take or replenish cash without permission. In case of cash shortage, it shall be liable for compensation for its own reasons. Company safe password, account number and withdrawal password, etc. It shall not be disclosed or given to others at will.

5. Keep relevant seals, register and cancel checks.

The seal of cashier management must be properly kept and used in strict accordance with the prescribed purposes. The various seals for issuing checks shall not be kept by a cashier. Generally speaking, the special seal for unit finance is kept by the financial supervisor. For blank receipts and blank checks, it is necessary to strictly manage, establish a register for registration, and carefully handle the procedures for receiving and canceling.

6. Check the income voucher and handle the sales settlement.

Carefully examine the relevant documents of sales business, handle the settlement of sales money in time in strict accordance with the sales contract and bank settlement system, and collect sales money. In case of sales disputes and refusal to pay, the relevant departments shall be notified to deal with them in time.

(2) Transaction settlement

1. Deal with current settlement and establish a clearing system.

The contents of cash settlement business mainly include: fund settlement between enterprises, internal accounting units and employees; Enterprises and external units cannot handle transfer procedures and fund settlement between individuals; Small settlement below the settlement starting point; According to the regulations, it can be used for other aspects of settlement. For all kinds of payables and temporary receipts other than the purchase and sale business, timely collection and settlement should be made, and payables and temporary receipts should be paid off quickly. For accounts receivable that are really irrecoverable and accounts payable that cannot be paid, the reasons should be found out and submitted for approval according to regulations.

2. Manage the reserve fund of the enterprise

Enterprises that implement the reserve fund system should check the amount of reserve fund, handle the procedures of receiving and reimbursement in time, and strengthen management. For the travel expenses lent in advance, it is necessary to urge the timely handling of reimbursement procedures and recover the balance, and not to default or misappropriate them. Establish a system for clearing other current accounts. For creditor's rights, debts and current accounts other than the purchase and sale business, it is necessary to establish a liquidation procedure system, strengthen management, and settle in time.

3. Check other current accounts to prevent bad debt losses.

For the current accounts other than the purchase and sale business, accounts should be set up according to the units and individuals, registered one by one according to the audited accounting vouchers, and the balance should be checked frequently. At the end of the year, the list should be copied to the leaders or relevant departments.

(3) Wage accounting

1. Implement salary plan and supervise the use of salary.

According to the approved wage plan, in conjunction with the labor and personnel departments, strictly grasp the payment of wages and bonuses in accordance with the regulations, and analyze the implementation of the wage plan. In violation of the wage policy, the indiscriminate payment of allowances and bonuses should be stopped and reported to the leaders and relevant departments.

2. Review salary documents and issue salary bonus.

According to the actual number of employees, salary grade and salary standard, review the salary and bonus calculation table, and handle the withholding (including the calculation of personal income tax, housing provident fund, labor insurance fund, unemployment insurance, etc.). ), and calculate the actual salary.

3. Be responsible for wage accounting and provide wage data.

Conduct detailed accounting according to the composition of total wages and the source of paying wages. According to the requirements of the management department, prepare relevant salary statements.

(4) Supervision of monetary funds.

There are many negative factors in the process of monetary fund income and expenditure, so effective supervision must be carried out to ensure the safety of monetary fund income and expenditure. Cashier supervision is based on the relevant laws and regulations of the state and the rules and regulations of enterprises, and resolutely resists illegal income and expenditure and fraud within the scope of maintaining financial discipline and implementation of accounting system. Cashiers should strictly abide by financial regulations when handling cash and bank deposits, and refuse to handle any business that violates the regulations. Check and supervise the implementation of financial discipline at any time, ensure the legality and rationality of cashier work, and protect the economic interests of the unit from infringement.

Second, the statistical daily work:

1. Provide statistical records related to the business of the department, be responsible for the accuracy and completeness of the records, and manage the records according to relevant regulations.

2. Responsible for regular inventory, and summarize inventory data, find out the reasons for inventory differences and propose solutions, and report to the supervisor;

Responsible for regularly and comprehensively collecting and sorting out statistical data, and timely and accurately completing the transmission and reporting work.

Responsible for filing and corresponding management of relevant documents of the department;

Regularly count quality problems and report them in time.

Handle all abnormal situations that occur during the shift change on the same day.

3. Work according to the company's relevant system operation regulations, ensure the accuracy of system data, track and analyze all aspects of production in real time, find abnormal problems in time and solve them immediately.

4. According to the equipment status of the department, establish files and update them regularly according to relevant management regulations.

Responsible for equipment management, according to the relevant equipment management system, regularly check, maintain and repair the equipment to ensure the correct use and timely maintenance of the equipment.

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