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会计人员工作调动或因故离职,必须向接替人员办理移交手续。《会计人员工作规则》规定,没有办清移交手续的,不得离职。会计人员办理移交的手续因会计岗位的不同有所区别。本文以小型企业的“总帐会计”为例,介绍会计移交的一般步骤和方法。一、会计移交前的准备工作(一)结帐、对帐和装订有关凭证资料1、已发生的会计业务,应全部填制凭证,登记入帐。采用科目汇总表等汇总核算形式的,应将尚未汇总的记帐凭证进行汇总,登记总帐并试算平衡。
Accounting staff transfer or leave for any reason, must be transferred to the successor to go through the formalities. “Accounting Staff Rules” provides that the transfer can not be done, shall not leave. Accounting staff for the transfer of procedures due to different accounting positions are different. In this paper, the small business “general ledger accounting ” as an example, introduces the general steps and methods of accounting transfer. First, the accounting before the preparatory work for the transfer (a) checkout, reconciliation and binding information on the voucher 1, the accounting business has occurred, should be filled in vouchers, registered. Adoption of the summary of accounts and other summary accounting forms, should not be aggregated accounting vouchers should be aggregated, register the general ledger and try to balance.