First, the basic situation in the unit self-check cleanup points
Work objectives:
In the asset inventory work, the number of households and the establishment of the unit belonging to the establishment and personnel status of the basic situation of a comprehensive cleanup.
Work content:
1, the number of households to clean up is a good asset inventory work of the prerequisites and foundations of the Personnel Office in accordance with the scope of the work of the asset inventory of administrative institutions and based on the establishment of institutions and other departments to approve the establishment of the unit documents, etc., the number of households of the subordinate institutions to clean up the situation of the verification of the basic unit of the inventory of the assets that should be included in the scope of the relationship between the affiliation, the nature of the unit to be summed up
2.
2, the establishment and personnel status of the cleanup of the number of administrative institutions, the actual number of staff on board, retirees, temporary staff, and other cleanup, as well as the establishment of the unit's personnel status (administrative staffing, career staffing, other staffing), the status of the incumbent (in-service, retired, retired, paid study, waiting for the distribution, long rest, retirement, early departure, etc.), positions, levels and other circumstances of cleanup. Clearance.
3, the clean-up of the establishment and personnel status of the registration, the administrative units and the relevant files and the establishment of the management department approved the approval of the establishment of the unit to check, to ensure that the establishment and personnel status of the results of the clean-up of the true and accurate.
4, fill in the basic information table of the personnel of the institutions.
Second, the unit self-examination of the accounts clean-up points and clean-up methods and procedures
(a) unit self-examination of the accounts clean-up points
1, the work objective: accounts consistent, accounts consistent, accounts consistent, accounts consistent, accounts consistent.
2, the work: all kinds of accounts, accounting vouchers, accounting books and units of internal and external funds to carry out a comprehensive reconciliation and cleanup.
3, the work method: the accounts should be cleaned up to the asset inventory base date as a point in time, to take the reverse roll of the accounts for a comprehensive cleanup. Units in the accounts cleanup, cleaned up a variety of technical accounting errors due to factors caused by the wrong accounts, should be adjusted in accordance with the provisions of the relevant accounting error adjustment of their own accounts.
4. The main accounting errors that may exist in the unit are:
(1) discrepancies between the accounts and the books, and discrepancies between the accounts and the tables;
(2) technical accounting errors, such as inputting the wrong vouchers, keeping the wrong accounts, etc.
(3) untimely entry of economic operations prior to the cut-off date;
(4) phenomenon of pending accounts of income and expenditure, etc.
(2) Unit Self-inspection in the account cleaning methods and procedures
1, in order to ensure that the accounts of the administrative institutions, accounts in line with the accounts, accounts in line with the evidence, the unit in the asset inventory work must be carefully done to clean up the accounts, that is, the Bureau and its subordinate units of all the accounts for the cleanup, as well as the funds transactions, the balance of deposits and borrowings, cash on hand and securities and other basic accounts for a comprehensive reconciliation and cleanup to ensure that the various Comprehensive and accurate accounts.
2, the accounts of administrative institutions should be cleaned up to the asset inventory work base date as a point in time, to take the reverse rolling accounts of the accounts for a comprehensive cleanup, and seriously do a good job of account settlement and fund reconciliation work.
3, administrative institutions in the financial institutions to open a variety of RMB accounts, etc. to carry out a comprehensive cleanup.
4, administrative institutions in the asset inventory, should be seriously cleaned up the unit of various illegal accounts or accounts outside the account, in accordance with the provisions of the relevant national financial, accounting management system, check the unit in a variety of financial institutions in the opening of the bank account is compliant with the irregularities in the opening of the bank account should be resolutely cleaned up; for the case of accounts outside the account, once found, should be resolutely corrected.
5, administrative institutions in the asset inventory, should be seriously check the unit of the off-the-books cash, in violation of state financial laws and regulations and other relevant provisions of the misappropriation, retention of income, or privately deposited cash for a comprehensive cleanup, it should be seriously corrected, and timely incorporated into the unit's accounts.
6, administrative institutions in the accounts of the clean-up, the clean-up of a variety of technical accounting errors due to error factors caused by the wrong accounts, should be adjusted in accordance with the accounting standards on accounting error adjustment provisions of their own accounts.
Third, the unit self-check property inventory points and inventory methods and procedures
(a) unit self-check property inventory points
1, the work objective: to complete the forensics
2, the work content: the administrative unit of the assets and income and expenditure of the comprehensive cleanup, checking and verification. Mainly on the unit's fixed assets, current assets, foreign investment, intangible assets and other inventory.
The clean-up of the asset surpluses, asset losses and funds pending according to the national asset inventory policy and the relevant financial and accounting systems, classification and collection of legal evidence for intermediary certification.
3, the working method: in the property inventory of the physical inventory with the verification of accounts combined with the clean-up of assets with the verification of liabilities and net assets combined. Focus on fixed assets, various types of receivables, foreign investment, cleanup and verification of off-the-books assets, as well as to do a good job of the unit related to guarantees, leasing, lending assets and other matters of cleanup.
(B) unit self-inspection of property inventory methods and procedures
1, cash inventory
(1) inventory content: as of December 31, 2006 to fill in the unit's cash on hand. (Fill in the inventory of assets and liabilities of the institution, the institution's assets inventory win, property loss table)
(2) the inventory of the division of responsibility: the inventory of cash to the Financial Services Department, the specific inventory by the cashier and accounting staff **** with the work.
(3) the methods and procedures of inventory work
① fill in the "Cash Inventory Schedule", and with the cash diary, general ledger and accounting statements to check whether the number is consistent.
② inventory inventory of cash on hand, fill out the cash inventory form, the inventory amount and cash journal balance for verification, if there is a difference, the reasons should be identified and explained. Inventory in the non-asset inventory base date, should be rolled back as of December 31, 2006 amount. If there are debit notes to offset cash on hand, undrawn cash checks, or original documents that have not been used for reimbursement, a note should be made to explain this in the inventory statement.
④ According to the above inventory, complete the preparation of the "Cash Inventory Schedule".
2, the inventory of bank deposits
(1) inventory content: as of December 31, 2006 to fill in the unit in the financial institutions in the settlement of the basic account, general account, housing reform funds account. (Fill in the assets and liabilities inventory of institutions, institutions, assets, inventory wins, property loss tables)
(2) the inventory of the division of responsibility: to the Financial Services Branch is the main, housing reform and other relevant parts of the cooperation.
(1) the methods and procedures of inventory work
① fill out the "Bank Deposit Inventory Schedule", and with the bank deposit journal, general ledger and accounting statements to check whether the number is consistent.
② Obtain bank statements, and reconcile with the bank journal, prepare a reconciliation of bank balances, check the authenticity of the outstanding items, one by one to implement the reasons for the formation of the outstanding items, the time, the amount of the asset inventory after the base date of the entry into the situation, the outstanding items should be identified for a long period of time, or to obtain the relevant basis for processing.
③ All bank deposits must be correspondenced, the scope of correspondence includes all accounts that had deposits in the fiscal year of the base date of the inventory, including accounts with zero balance and accounts that have been cleared.
④ For time deposits or restricted deposits, the situation should be identified and explained in the remarks in the inventory schedule.
⑤ Based on the above inventory, complete the preparation of the "Bank Deposit Inventory Schedule".
3, the liquidation of accounts receivable
(1) inventory content: as of December 31, 2006 to fill in the unit of accounts receivable. (Fill in the breakdown of accounts receivable inventory of institutions)
(2) the division of responsibility for the inventory: the inventory of accounts receivable led by the Financial Services Division, the relevant departments and personnel with the relevant departments and personnel, according to the nature of the receivables, the use of the inventory to be implemented in the department and the person handling the work.
(3) the methods and procedures of the inventory work
① fill out the "Accounts Receivable Inventory Schedule" and accounts receivable ledger totals, general ledger and accounting statements to check whether the number is consistent.
② In the actual work of asset inventory, receivables should take the method of sending letters of inquiry to reconcile, and pay attention to the inconsistency of the response, make the appropriate records.
③ Long-term accounts receivable should identify the reasons and explain in the inventory statement.
④ Verify the recoverability of accounts receivable, whether the debtor is insolvent or dead, the insolvent property or estate is still uncollectible after liquidation, and the debtor has not fulfilled the obligation of debt repayment for a long time.
⑤ Based on the above inventory, complete the preparation of the "Accounts Receivable Inventory Schedule".
4, the inventory of prepaid accounts
(1) inventory content: as of December 31, 2006 to fill in the unit of prepaid accounts. (Schedule of Inventory of Prepaid Accounts of Institutions)
(2) The division of responsibility for the inventory: the inventory of prepaid accounts is led by the Financial Services Division, with the cooperation of relevant departments and personnel, according to the nature and purpose of the prepaid accounts, the inventory should be carried out to the handling department and the handling staff.
(3) the methods and procedures of the inventory work
① fill out the "Prepaid Accounts Inventory Schedule", and prepaid accounts with the total number of ledgers, general ledger and accounting statements to check whether the number is consistent.
② prepaid accounts must be required to letter or obtain the appropriate legal evidence.
③ Analyze the age of the prepaid accounts purchased into. For the same debtor due to more business transactions, arrears and repayments occurring on a rolling basis, should be in line with the "first purchase, first write-off" principle of ageing analysis, analyze the age of the balance of the prepaid accounts of the correctness of the composition.
④Check the reasons for the long outstanding amounts, and fill in the details of the prepaid accounts by distinguishing the business content of the prepaid accounts, and explain them in the inventory statement.
⑤ Based on the above inventory, complete the preparation of the "Prepaid Accounts Inventory Schedule".
5, other receivables inventory
(1) inventory content: as of December 31, 2006 to fill in the unit's other receivables. (Inventory schedule of other receivables of institutions)
(2) the division of responsibility for the inventory: the inventory of other receivables led by the Financial Services Division, the relevant departments and personnel with the relevant departments and personnel, according to the nature of the other receivables, the purpose of the inventory to be implemented in the department and the person handling the work.
(3) the methods and procedures of the inventory work
① fill out the "other receivables inventory schedule", and other receivables ledger totals, general ledger and accounting statements to check whether the number is consistent.
② Analyze the age of other receivables purchase. For the same debtor due to more business transactions, arrears and repayments occurring on a rolling basis, should be in line with the "first arrears, first repayment" principle of ageing analysis, analyze the balance of other receivables ageing composition of the correctness.
③ Other receivables should be reconciled by sending letters of inquiry, and pay attention to the inconsistency of the reply and make corresponding records.
④ Identify the reasons for the pending accounts of each line item of other receivables.
⑤ Verify the recoverability of other receivables, whether the other party is bankrupt or dead, and whether the bankruptcy estate or inheritance is still uncollectible after settlement, or the other party has not fulfilled the debt repayment obligations for a long period of time, and so on, and the reasons for the formation of these situations and the measures taken need to be explained in the inventory statement.
⑥ For the inventory of the imprest, the imprest inventory should be conducted by the imprest user.
⑦ According to the above inventory, complete the preparation of the "other receivables inventory statement".
6, the inventory of materials
(1) inventory content: as of December 31, 2006 materials.
(2) The division of responsibility for the inventory: mainly by the Financial Services Division is responsible for the inventory, with the cooperation of relevant departments.
(3) the methods and procedures of the inventory work
① fill in the "material schedule" and check with the material ledger totals, general ledger numbers and accounting statements are consistent.
② The balance of the material ledger of the financial department and the material management department of the balance of the material registration account to reconcile the accounts, the accounts match.
③ Refer to the "Inventory Inventory Guidelines" to determine the inventory day, to develop a proper and thorough inventory program, a comprehensive inventory, inventory materials.
(4) Preparation of "material inventory list".
<1> inventory of the inventory, inventory loss, backlog, has been destroyed or scrapped materials, should identify the reasons for the organization of the appropriate technical appraisal, the formation of the relevant information, as a declaration of inventory of inventory of materials reported as an annex to the loss and damage;
<2> on the long term borrowing of unrecovered materials, identify the reasons for the active recovery or transfer of the price according to the provisions of;
<2> on the long term borrowed materials, identify the reasons for the active recovery or transfer of the value;< /p>
<3> According to the above inventory, complete the "material inventory schedule" preparation.
7, the inventory of foreign investment
(1) inventory content: as of December 31, 2006 to fill in the unit bond investment and other investments. Specifically, including treasury bills and other various bonds and in various ways to other units of investment.
(2) the division of responsibility for the inventory: the inventory of foreign investment by the Financial Services Department is responsible for, other relevant departments to cooperate.
(3) the methods and procedures of the inventory work
① fill out the inventory of foreign investment schedule, and check with the ledger totals, general ledger and accounting statements for consistency.
② Verify the unit of investment contracts, agreements, approval documents of the relevant departments to confirm the authenticity of the investment, if necessary, the investment mode and amount of correspondence.
③ According to the above inventory, complete the preparation of the "Inventory of Foreign Investments Schedule".
8, fixed assets inventory
(1) inventory content: as of December 31, 2006 to fill in the fixed assets of the unit. (Fill in the fixed assets summary of institutions, land inventory details, housing and structures details, general equipment inventory details, special equipment inventory details, transportation equipment inventory details, electrical equipment inventory details, electronic products and communications equipment inventory details, instruments and other equipment inventory details, arts and sports equipment inventory details, books and cultural relics and exhibits inventory details, Furniture supplies and other inventory schedule, other units of land assets of institutions detailed list, institutions have been used and not transferred to the fixed assets of housing and structures detailed list)
(2) the division of responsibility for the inventory work: the inventory of fixed assets by the Office of Finance and Economics Division is responsible for.
(3) the methodology and procedures of the inventory work
① financial department to fill out the "fixed asset inventory schedule", check whether the classification of fixed assets is correct, and check with the ledger totals, general ledger and accounting statements to check whether the number is consistent.
② Office, Financial Services with reference to the "fixed asset inventory guidelines", the use of the assets of the department to carry out a comprehensive inventory, and the base date of the "fixed asset inventory schedule" to check, and the inventory of the differences in the case of Description:
1) In the physical inventory process, the physical assets should be counted using the reconciliation method of account to object and object to account, and in the inventory at the same time, fixed asset labels (cards), in order to reconcile the fixed asset card with incomplete or incorrect information on fixed assets, according to the results of the inventory to be revised and improved;
2) In the physical inventory process, the need to pay attention to the The state of fixed assets;
3) the physical inventory is organized (taking into account the changes between the inventory date and the base date), to determine the physical assets of the inventory surplus, deficit and damage and other matters, on this basis, to complete the preparation of the base date of the "fixed assets inventory statement";
4) in the "fixed assets inventory statement", to be revised and improved according to the results of the inventory. "Fixed Asset Inventory Schedule", for each fixed asset inventory, inventory loss and destruction of the situation must provide the relevant details of the basis (such as: technical appraisal information), as a declaration of fixed asset inventory loss reported as an annex.
③ Check the house ownership certificate, vehicle operation certificate and other ownership documents, clear property rights of fixed assets belonging to the ownership of the fixed assets for unclear ownership of fixed assets need to make up for the relevant procedures in a timely manner or specifically to provide the basis for reporting.
④ According to the above inventory, complete the "fixed asset inventory schedule" filling.
9, the inventory of borrowed funds
(1) inventory content: as of December 31, 2006 to fill in the unit's borrowed funds. (Institutions borrowed money inventory schedule)
(2) the division of responsibility for the inventory: the Financial Services Department is responsible for, the relevant departments to cooperate.
(3) the methods and procedures of the inventory work
① fill out the "debit checklist", and check with the ledger totals, general ledger and accounting statements to check whether the number is consistent.
② letter of all borrowings.
③ Check the loan contract, agreement and authorization to approve or other relevant information and collection vouchers to confirm their authenticity, and reconcile with the accounting records.
④ Analyze the aging of the advance receipts, check the reasons for the long-term pending accounts, and make records.
⑤ According to the above checking, complete the preparation of "Schedule of Checking of Advance Receipts".
10, other accounts payable inventory
(1) inventory content: as of December 31, 2006 to fill in the unit of other accounts payable. (Institutions other accounts payable clearance schedule)
(2) the division of responsibility for the inventory work: the Financial Services Division is responsible for, the relevant departments with.
(3) the methods and procedures of the inventory work
① fill out the "other accounts payable inventory schedule", and other accounts payable ledger totals, general ledger and accounting statements to check whether the number is consistent.
② other accounts payable must be required to letter or obtain the appropriate legal evidence.
③ check whether there is a debit balance of the project, and combined with accounts payable, other receivables detailed balance, to find out whether there are two concurrently pending items.
④ Check whether there are other accounts payable that have not been recorded in a timely manner.
⑤ Analyze the aging of other payables and check for long outstanding other payables and their reasons.
⑥ Based on the above inventory, complete the preparation of the "Inventory Schedule of Other Accounts Payable".
11, the inventory of taxes payable
(1) inventory content: as of December 31, 2006 to fill in the unit of taxes payable. (Inventory Schedule of Other Liabilities of Institutions)
(2) the division of responsibility for the inventory: the Financial Services Division is responsible for the cooperation of the relevant departments.
(3) the methods and procedures of the inventory work
① fill out the "Taxes Payable Inventory Schedule", and check with the total number of tax accounts, general ledger and accounting statements to see if they match.
② Check the beginning of the tax payable with the tax authorities to determine whether the number is consistent.
③ Obtain tax clearance or other confirmation documents (if any), special inspection reports of relevant government departments (if any), professional reports of tax agencies (if any), tax returns and other relevant information, and reconcile them with the above schedules and accounts.
④ Based on the above inventory, complete the preparation of the "Inventory Schedule of Taxes Payable".
12, the inspection of business funds
(1) the contents of the inventory: as of December 31, 2006 to fill in the unit of business funds.
(2) the division of responsibility for the inventory: the Financial Services Division is responsible for the cooperation of relevant departments.
(3) the methods and procedures of the inventory work
① fill out the "Business Fund Inventory Schedule", and with the business fund ledger totals, general ledger and accounting statements to check whether the number is consistent.
② For external investment in the formation of business funds, combined with the review of foreign investment, check the relevant contracts, agreements, the formation of the business fund to determine the reasonableness and authenticity. According to the amount of unallocated balance at the end of the period, determine the amount to be transferred to the business fund.
③ According to the above inventory, complete the "Schedule of Inventory of Utility Funds".
13, the inventory of fixed funds
(1) inventory content: as of December 31, 2006 to fill in the unit of fixed funds.
(2) the division of responsibility for the inventory: the Financial Services Division is responsible for the cooperation of relevant departments.
(3) the methods and procedures of inventory work
① fill in the "fixed fund inventory schedule", and with the fixed fund ledger totals, general ledger and accounting statements to check whether the number is consistent.
② In conjunction with the inspection of fixed assets, to determine the reasonableness of the formation of fixed funds and the authenticity and completeness.
③ According to the above inventory, complete the "Fixed Fund Inventory Schedule".
14, the inventory of special funds
(1) inventory content: as of December 31, 2006 to fill in the unit of special funds.
(2) the division of responsibility for the inventory: the Financial Services Division is responsible for, the relevant departments to cooperate.
(3) the methods and procedures of the inventory work
① fill out the "special fund inventory schedule", and with the special fund ledger totals, general ledger and accounting statements to check whether the number is consistent.
② check whether the accrual of earmarked funds in accordance with the relevant provisions; a variety of earmarked funds are in accordance with the provisions of the purpose and scope of use of the arrangements for spending; whether the units are prepared income and expenditure plans, whether the expenditure exceeds the size of the funds.
③ According to the above inventory, complete the "special fund inventory schedule".
15, the inventory of business balances
(1) inventory content: as of December 31, 2006 to fill in the unit of business balances.
(2) The division of responsibility for the inventory: the Financial Services Division is responsible for the cooperation of the relevant departments.
(3) the methods and procedures of the inventory work
① fill in the "income, expenditure and balance of the inventory schedule", and with the balance of the business ledger totals, general ledger and accounting statements to check whether the number is consistent.
② Check the balance of the current year in addition to the operating income and expenditure of the balance of income and expenditure to determine the amount of business balance.
③ According to the above inventory, complete the "Income, Expenditure and Balance Inventory Schedule".
16, the inventory of operating balances
(1) inventory content: as of December 31, 2006 to fill in the unit's operating balance.
(2) the division of responsibility for the inventory: the Financial Services Division is responsible for, the relevant departments to cooperate.
(3) the methods and procedures of the inventory work
① fill out the "income, expenditure and balance of the inventory schedule", and the operating balance of the ledger totals, the general ledger and the number of accounting statements to check whether they match.
② Check the balance of the current year's operating income and expenditure, to determine the amount of operating balance.
③ According to the above inventory, complete the "Income, Expenditure and Balance Inventory Schedule".
17, income, expenditure of the inventory
(1) inventory content: as of January-December 2006 to fill in a variety of income and expenditure of the unit.
(2) the division of responsibility for the inventory: the Financial Services Division is responsible for, the relevant departments to cooperate.
(3) the methods and procedures of the inventory work
① fill out the "income, expenditure and balance of the inventory schedule", and with the income and expenditure of the ledger totals, general ledger and accounting statements to check whether the number is consistent.
② check the current year's income, expenditure items accounting scope is correct, to determine the true and complete data related to income and expenditure items.
③ According to the above inventory, complete the "Income, Expenditures and Balances Inventory Schedule".