What Is Cash Collection?

Cash income ^[1] is the symmetry of "cash expenditures", which is divided into narrow and broad sense. In the narrow sense, the currency is withdrawn by the bank. In China, the RMB issued by the People's Bank of China ^[2] is the only legal currency, and cash income is the RMB in circulation. In a broad sense, it refers to the cash income of various units in the society, such as: cash income from sales of goods, cash income from savings, non-commodity service fee income, and so on.

Cash income

First, the authenticity and legality of economic and business matters shall be reviewed;

When the cashier receives business income and other cash receipts, he shall issue a cash receipt note based on the contents of economic and business matters (except for those who have full-time receipts for business income). Cash receipt notes include invoices and receipts. When issuing a cash receipt note, you must use carbon paper to truthfully fill in the date of receipt, the full name of the payment unit or the name of the payer, the content, quantity, and unit of economic and business matters, the lowercase and uppercase amounts of the receipt, and the name of the issuer and agent, stamped Collection unit seal. After completing the form, submit the second copy to the payment unit or payer; use the third copy as the original voucher for registering the cash journal.

3 When each unit that manages cash withdrawal from the bank needs to use cash to pay wages, or its inventory cash is less than the inventory cash quota and needs to be replenished with cash, except for those that can be supplemented with non-business cash income as required by the regulations and that the state can settle expenses, all should Withdraw cash from the bank as required.

The withdrawal of cash from banks by each unit shall include the following procedures:

(1) Sign cash checks according to the scope of cash expenditure. Cash checks are issued by depositors and entrust the account-opening bank to pay the recipient a certain amount of cash. Account holders should sign cash checks according to the scope of cash expenditures. The cash cheques start at 100 yuan, and the payment method is pay-as-you-go.

(2) When you fill in a cheque to sign a gold check carefully, you should carefully fill in the relevant contents of the check, such as the date of issue, the full name of the payee (the unit signs the cash check to draw cash, and pays cash by itself), the withdrawal amount (uppercase and lowercase) Amount), purpose of payment, and stamped with financial seal and name seal. Generally, when a cashier receives cash paid by a bank teller, he should count the amount of cash before leaving the counter after making an accurate check.

4 How to withdraw cash

Each unit withdraws cash using a cash check, and shall prepare a bank deposit payment voucher based on the cash check stub. On the day of withdrawal, the cashier records the decrease in the bank deposit journal and the increase in the cash journal based on the record of the payment voucher.