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Institutions accounting1. The subject accounting institutions Cash 2. Receive cash, debit the subjects, credited to the relevant subjects; spending cash, debit relevant subjects, credited to this account. The debit balance reflects the cash amount 3. Institutions should be set to cash journal cashier order in accordance with the original registration certificate case by case basis. Daily business end, the date should be calculated sum of cash receipts, cash payments and balances the number of totals and inventory balances and the actual number of verification,Achieve consistent accounts and the preparation of Cash daily report cash income business more, the unit has a separate collection department, receiving department cashier should daily cash receipts associated with the preparation of payment receipt Vice cash income daily report , send the accounting department cashier nuclear admission; cash received or sent directly to the bank deposit, will be vice-linked payment receipt, cash income daily report and send to the bank deposit certificates together with cash accountant accounting department to pay close bookkeeping four nuclear have foreign currency cash and institutions, should respectively RMB, various foreign currency Settings cash journal detailed accounting bank deposit account No. 1021. The subject accounting institutions into banks and other financial institutions of all kinds of deposits. Institutions should strengthen the management of the bank account by the accounting department of a bank account, to avoid duplicate accounts 2. Institutions to hold deposits in banks or other financial institutions, debit the subjects, credited to the relevant subjects; extraction and expenditure deposit, debit relevant subjects, credited to this account. The debit balance, reflecting the amount of three banks and institutions. Institutions by the depositary bank and other financial institutions, such as the names and types of deposits, were set bank deposit proof of payment by the cashier individually according to the order registration, each day cease should balance. Bank accounts should be setPeriod and bank reconciliation, check at least once a month. End of the month, the unit book balance with the bank statement balance, if any difference between shall individually identify the reasons for processing. Belong Weidazhangxiang, should be prepared to bank reconciliation to regulate matches 4 have foreign currency deposit institutions, should be at the undergraduate and the various heads respectively yuan currency Settings bank deposit detailed accounting institutions foreign currency bank deposits occurred, the date shall be promulgated by the People's Bank of China RMB and foreign exchange rates, foreign currency amounts are translated into RMB and foreign currency amount registered and conversion rate. End of the year (a large quantity of foreign currency deposit business units can beQuarterly or monthly settlement), institutions should end foreign currency account balances in accordance with the People's Bank of China issued RMB foreign exchange equivalent to RMB RMB Balance at end of the period as foreign currency accounts. Adjusted various foreign currency accounts denominated in RMB and the original book balanceThe difference between the exchange loss or income as business expenditure of subjects included 105 subjects notes receivable1. The subject accounting institutions engaged in business activities due to sales of products and commercial bills received, including commercial acceptance bills and bankers' acceptances (2) business unit received notes receivable, debit the subjects, credited operating income and other related subjects. Notes receivable due in par amount, debit bank deposit subjects, credited to this account. The debit balance of bills receivable not yet reached maturity periods unitholders notes receivable discounted with banks, shall be the actual amount received (net amount after deducting discount rate), debit bank deposits and other subjects ; some at a discounted rate, debit operating expenses, according to the face amount of notes receivable, credit 3. institutions should be set to reference book notes receivable, case registration bills each species, number number and date of the vote, the par value, the payer, the acceptor, endorser's name or company name, due date, payment date and amount recovered owned No. 106 subjects such as accounts receivable1. The subject accounting institutions for providing services, paid services and other business products and sales amount receivable 2. Receivables occurs, debit the subjects, credited business income and other income and other subjects ; receipt of payment, debit bank deposit subjects, credited to this account. The pending settlement of debit balance of accounts receivable reflects the cumulative number.