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ជំពូកទី ៤ ការគ្រប់គ្រងសាច់ប្រាក់
ជំពូកទី ៤ ការគ្រប់គ្រងសាច់ប្រាក់
ជំពូកទី ៤ ការគ្រប់គ្រងសាច់ប្រាក់
1
SACCO
4.2 Cashiering
Cashiering
1.6.4
4.2.1 Till Management
1) Till Management
2)
Till Management
a)
SACCO
b)
Passbook stamp
Duplicate stamp
c)
d)
e)
f)
g)
h) SACCOs
(General Ledgers)
(Credited)
A/C Code
Account Name
Debit
Credit
Cash
Cash Overages A/C
Narration: Being Cash overage from..(Tellers name)
i)
(Double Entries)
A/C Code
Account Name
Debit
Credit
Shs
X
Shs
X
Narration: Being Correction of Cash overage that resulted from the omission/
misstatement of(Clients mane)s savings deposit/ loan repayment/ fees
Payment etc, on... (Date) by. (Tellers name)
j) SACCOs
(General Ledger)
(Debited)
A/C
Account Name
Debit
Credit
Code
Tellers Debtor A/C
Cash A/C
Shs
X
Shs
X
k)
l)
Till
2) Till Sheet
a)
Till
Sheet
b) (
)
Till
Sheet
c) Till
Sheet
Ledgers
d) (Loan repayment)
Till Sheet (Interest)
(Principal surcharge)
Ledger cards
e)
Till Sheet
Debit side
Cash from reserve
Cash from bank
All cash receipt
Savings Deposits
Loan repayments
Credit side
Savings Withdrawals
Loan Disbursements
All other Payments
Cash shortages
Cash Overages
Physical Cash Balance
f) Till
Sheet
4.3
SACCOs
4.3.1
i.
Till management
SACCOs
SACCOs
ii.
SACCOs
b)
c) General Ledger
Reserve Book
d)
( )
e)
(Adequate
Cash)
Petty Payment
Benchmark 15 20%
SACCOs
f)
Disbursement
4.4
SACCO
4.4.1
i.
ii.
A/C code
Account Name
Bank
Cash
Debit
Credit
Shs
X
Narration: Being transfer of Cash from Vault to the (Bank name) A/C
Shs
X
iii.
5.1
SACCO
5.2
SACCO
SACCO
SACCO
Banker
5.3
5.3.1 SACCO
SACCO
SACCO
5.3.2 (Treasurer)
(Chairperson)
5.3.3
SACCO
5.4
5.4.1
i.
(BK10)
ii.
5.4.2
i.
ii.
a)
iv.
a) Arithmetic
b)
c)
d)
e)
f) double entry
v.
vi.
Delivery Book
vii.
5.5
SACCO
SACCO SACCO
SACCO (
) 4.4.1
5.5.1
SACCO ( SACCO
)
a) 4
SACCO
SACCO
b)
c)
d)
Loan Ledger Card
e)
5.5.2
i.
ii.
(Incoming Cheques)
SACCO
iii.
iv.
v.
( Current Asset)
( Liability)
Accounting Treatment
a)
A/C Code
Account Name
Debit
Shs
X
Incoming Cheques
Bank
Credit
Shs
X
b)
A/C Code
Account Name
Debit
Shs
X
Bank
Incoming Cheques
Credit
Shs
X
c)
A/C Code
Account Name
Debit
Shs
X
Credit
Shs
X
d)
A/C Code
Account Name
Incoming Cheques
Bank
Debit
Shs
X
Credit
Shs
X
e)
A/C Code
Account Name
Debit
Shs
X
Un-cleared Cheques
Members Savings
Credit
Shs
X
vi.
( )
vii.
5.6
i.
ii.
( bullion van
)
SACCO
iii.
iv.
Accounting entries
Till Sheet
5.7
i.
ii.
a) Bank
Statement Bank Ledger
(
)
A/C Code
Account Name
Bank charges
bank
Debit
Shs
X
Credit
Shs
X
Narration: Being Bank charges on the................. (Banks name) account for the month of..............
c)
(FM13)
d)
5.8
i.
SACCOs
Bank Ledger cards Bank statement