through in-kind, cash and bank deposits, physical inventory, reconciliation between the funds, to determine the actual amount with the amount of deposit accounts are consistent with an accounting method.
five basic roles: (1) to determine all the properties, claims and liabilities of the few real, to identify the amount of deposit account with the amount of the difference between existence and reasons for the differences and responsibilities for timely adjustments to the carrying amount and the deposit account records so that there is the same amount, accounting information to ensure true and reliable; (2) identification of all the properties and use of reserves in order to take measures to fully tap the potential of property and materials to promote effective use of property and materials; (3) identify whether the misappropriation of property, materials, corruption, theft, and whether the damage, spoilage and waste, etc., to the main take measures to strengthen the management, protection and security of all the properties complete; (4) tests of the accounting body for compliance with financial discipline, to identify the settlement between the settlement amount is normal, early detection of long-term debt owed, debt, bad debt losses to avoid the occurrence of, and consciously abide by the discipline and settlement system; (5) Identification of property and materials inspection, storage, transfer, retirement and cash registers, accounts settlement procedures and the implementation of the system implementation, identify problems and take timely measures to establish and improve relevant rules and regulations, improve the management level.
property inventory can be classified according to different criteria. Been the object and scope of the inventory can be divided into a comprehensive inventory and local inventory. By the time the inventory, the inventory should be divided into regular and irregular inventory.
property inventory is a complex and painstaking work generally consists of three steps; (1) the establishment of the inventory team. Inventory group established before the property inventory, liabilities, organization and management of property inventory. Its main responsibility is the implementation of the previous inventory, reasonable arrangements for the inventory work; inventory process, supervision, inspection and guidance; the end inventory, put forward opinions and suggestions. (2) The layout of preparation by the team responsible for arranging the preparation of the inventory include: accounting department provided complete and accurate accounting records, property management department will complete all formalities, the physical order and tidy, and preparing the equipment and inventory to measure the required registration form. (3) The property inventory. Inventory by inventory group staff plans and requirements for inventory. In the inventory of property and materials, the custodian of property and materials should be present and registered inventory list; inventory of cash, cashier presence should be, and the cash register inventory report form; inventory of bank deposits, bank deposit should bank statements and check and record “Weidazhangxiang Registration Form”, if necessary, can go to the bank check; inventory credit and debt, through consultation card, circularization verify and register “settlement payment check registration form.”
property inventory include the amount of property, physical property inventory of materials, inventory and verify the value of the debtor claims of two parts. The amount of physical inventory, often using real location method and technology reckoning; of magnitude of value of inventory and check the book value method often used to verify and check method. Physical inventory method is through field inventory or measuring instruments to determine the law. The number of all the properties of physical methods, techniques reckoning is close-up of technical methods for the existence of property and materials estimates the number of ways (such as fuel tanks carried in the calculation) is the book value method is based on inventory property book value method of determining the value of property and materials. Check verification method is based on books based on information, using a certain query methods, the method checks the amount of credit and debt.