Check Settlement Method And Accounting Of Commodity Circulation Enterprises

Commodity purchase and sale settlement methods can be divided into two ways: cash settlement and pfer settlement.

Cash settlement refers to the way to settle accounts directly with cash, and the way of pfer accounts means the settlement of the settlement account from the deposit account of the paying unit through the bank to the deposit account of the receiving unit.

The basic principle for banks to handle pfer accounts is to abide by credit and perform payment.

No advance.

The use of pfer accounts is conducive to strengthening the supervision of banks' money and funds, prompting buyers and sellers to conscientiously fulfill contracts, strengthening settlement discipline, settling accounts in time, speeding up capital turnover, promoting commodity circulation, helping banks concentrate funds temporarily left idle by all units, carrying out credit in a planned way, giving full play to the role of funds, helping to reduce large amount of cash circulation, saving manpower and material resources for inventory, pportation and custody of cash, thus ensuring the safety of monetary funds and preventing the occurrence of illegal activities.

When handling the pfer settlement of various kinds of funds, enterprises must strictly abide by the settlement system stipulated in the bank settlement method and abide by the settlement discipline.

Enterprises can adopt different pfer settlement methods according to different situations.

At present, commercial banks often use bank settlement, bank promissory note, bank draft, commercial draft, exchange, collection commitment and entrustment receivables.

The following is a description of various settlement methods and their accounting.

A cheque is a written proof issued by a paying unit to the bank for payment.

The cheque is divided into two types: cash check and pfer check.

Cash checks can withdraw cash or pfer money from banks. Transfer checks can only be pferred through bank pfers, and cash can not be drawn.

The cheque will be registered, that is, the payee.

The pfer cheque can be endorsed in the area approved by the head office of the people's Bank of China. The pfer shall be made by the payee to the other payee on the back of the cheque.

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The endorsement of a negotiable instrument can enable a bill to play multiple payments in a number of enterprises or units.

It can be seen that endorsement of negotiable instruments not only enhances the negotiability of negotiable instruments, but also simplifies the settlement procedures.

The cheque is printed by the bank and issued by the accounting department of the enterprise and sealed by the bank.

The starting point of the check is 100 yuan, and the payment period is 5 days (the time of check payment is 10 days in endorsement pfer area).

It is postponed from the next day when the cheque is issued, such as holidays and holidays.

The check settlement method has the advantages of simple procedure, timely payment and so on.

However, in the process of cheque passing, there may be various loopholes when banks fail to receive cheque. Therefore, checks must be strengthened.

When issuing and using cheques, we should pay attention to the following points:

1. the check should be managed uniformly by the accounting department of the enterprise, and the designated person should be kept in order to avoid loss and theft.

When a cheque is issued, the name of the receivables, the date of the invoice, the sum and the amount of the money must be clearly filled.

The amount and amount of the check should not be changed. The seal must be stamped when other items need to be changed.

2. no issue.

And forward cheques.

Those who issue false checks shall be fined according to the regulations.

After receiving the cheque, the payee must deliver the accepted cheque cheque together with the completed receipts to the Bank of account and expired cheque within the validity period, and the bank has the right to refuse to accept it.

3. purchasers may not carry blank checks with them.

If you do need to carry a cheque that does not fill in the amount, you may not fill in the amount, but you must specify the date, the name of the receivables and the purpose of the payment, stipulate the payment limit and the time limit for reimbursement, and register.

4. if a cash cheque has been issued, if it is lost, it may apply to the bank for reporting loss.

The economic loss occurred before the bank accepts the loss is responsible for the lost unit.

If a blank cheque or a cheque that has been issued is lost, it may apply to the bank and the receiving bank for assistance and prevention, but can not apply to the bank for reporting loss.

5. cheques must be kept in good order.

The cancelled cheque must not be lost and should be kept with the stub after cancellation.

When a cheque is issued, the account should be processed on the basis of the check stub and the relevant original voucher (receipts or invoices issued by the payee).

Borrow: account related * * *

Loan: bank deposit * * *

The receiving unit receives the cheque from a foreign entity. It should fill in the "receipts" issued by the bank and deposit it with the cheque together with the check bank, and then make the accounting treatment on the basis of the notifications of the receipts and other related vouchers after the signature.

Borrower: bank deposit * * *

Credit: account related * * *

The method of check settlement is a widely used method of settlement in the same city settlement.

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