wholesale jewelry findings made in usa What is the negative number of currency funds?

jewelry wholesale vendors Under normal circumstances, the currency funds in the balance sheet should not have negative numbers. Once the negative number occurs, it is likely to be caused by the following situations: First, the bank's deposit month at the end of the month of the bank's deposit; Mix in (small vault). It is impossible to have negative numbers! Find the reason and deal with it!

The expansion information:
Cur currency fund introduction:
(1) the nature of monetary funds.
The money funds refers to the exchange of goods that can be invested immediately to purchase goods or labor services or to repay debts. In liquid assets, the liquidity of monetary funds is the most liquid, and it is the only liquidity asset that can directly transform into any other asset form. It is also the only asset that can represent the real purchasing power level of the company. In order to ensure the normal progress of production and operation activities, enterprises must have a certain amount of monetary funds in order to purchase materials, pay taxes, pay wages, pay interest and dividends, or make investment. The amount of money owned by an enterprise is an important indicator of analysis and judgment of corporate debt repayment and payment capacity.
(2) The scope of monetary funds.
The money funds generally include cash, bank deposits or other financial institutions, as well as the exchange medium that can be used immediately. Anyone who cannot be used immediately (such as bank frozen deposits, etc.) cannot be regarded as monetary funds. Different forms of monetary funds have different management methods and management content. What are the accounting subjects of monetary funds? In order to meet the needs of monetary fund management, it is generally set up "cash", "bank deposits" and "other currency funds" and other subjects. Among them, the "cash" subject is used to calculate the company's inventory cash, but it does not include spare money used by the enterprise's internal turnover. The "bank deposit" subjects are used to calculate the various deposits of companies in banks or other financial institutions. The "other currency funds" subjects are used to calculate foreign deposits, bank bank deposits, bank deposit deposits, and road currency funds.
In order to generally reflect the basic situation of corporate monetary funds, the balance sheet generally only lists the "monetary funds" projects, and will no longer be listed separately according to the various projects of monetary funds.
(3) Internal control system of monetary funds.
In internal control system is an important internal management system for the enterprise. It refers to the internal control system established between relevant personnel when handling various business activities in accordance with the principle of division of labor. The separation of positions required for the income and expenditure of monetary funds and records, the revenue and expenditure vouchers have been effectively reviewed or approved, the revenue and expenditure is in time, and the income and expenditure are separated, the establishment of a strict inspection and verification system, the implementation of the accounts, formulating strict cash management and formulating strict cash management and formulating strict cash management and formulating Check the system.
The specific content of the internal control system established by the enterprise is different due to the size of the company's scale and the income and expenditure of monetary funds, but generally it should include the following five main contents:
① monetary fund revenue and expenditure business The entire process of division of labor is completed and responsible.
② Institutionalization of accounting processing procedures for monetary fund revenue and expenditure business.
③ monetary capital income and expenditure business with accounting accounting separately.
④ monetary capital income is separated from the expenditure of monetary funds.
⑤ Internal audit personnel shall institutionalize the implementation of monetary funds.

1 gram gold jewelry wholesale For example: 1. Your bank deposit book is 0, but you issued another check of 1,000 yuan and recorded it. Then your bank deposit will have a negative number of 1,000 yuan. 2. Your cash book is 100 yuan, but your own fee is 1,000 yuan, the cashiers have given you 900 yuan and give you 1,000 yuan. When he accounts for the book, he will pay it directly when you book. Yuan's red letter.

black stones jewelry wholesale 1. Increase records as expenditures 2. Uncontrolled income or less records 3. Make more expenditure 4. Pentille short checks