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目前,一般的基层供销社每月与银行(营业所)发生各种款项的收付往来一千多笔,多的有两千余笔。由于基层供销社会计人员少,银行又强调款项往来必须凭银行的正规凭证入帐,笔笔清楚,因此出纳人员登记银行日记帐的工作量很大。为了减少出纳人员的工作量,以保证对银行日记帐的及时登记和核对,根据我们现在的情况,建议在手续清楚和保证核算质量的前提下,与当地银行(营业所)共同协商,采取下面的措施,减少记帐笔数。一、转帐支票汇总记帐。农村实行生产责任制以后,农民都是以户为单位向信用社贷款进行生产投资的。农民向信用社贷款后,一般由信用社签发转帐支票到基层供销社购买生产资料。信用社签发支票后,留存第四联,贷款人持一至三联到供销社购买商品。供销社每天营业终了时,营业员将转帐
At present, the general grassroots supply and marketing cooperatives have more than 1,000 receipts and disbursements of various funds each month with banks (offices), and more than 2,000 have more. Due to the small number of grass-roots supply and marketing staff, the bank also emphasized that the transactions must be accounted for by the bank’s formal documents and the pen should be clear and clear. Therefore, the cashier’s workload in registering bank journals is very large. In order to reduce the workload of the cashier to ensure the timely registration and verification of bank journals, according to our current situation, it is recommended to consult with the local bank (establishment) under the following conditions: Measures to reduce the number of accounting. First, transfer checks summary account. After the implementation of the production responsibility system in rural areas, peasants make investment in loans to credit unions on a household-by-unit basis. After the farmers loan to the credit cooperatives, the credit cooperatives usually issue transfer checks to the primary supply and marketing cooperatives to purchase the means of production. Credit unions issued checks, retained the fourth couplets, the lenders hold one to three to the supply and marketing cooperatives to buy goods. Supply and marketing cooperatives daily business end, the salesperson will transfer