管理规章编号:5020-02

相关政策系列编号:5020

题目:现金及现金等价物处理程序

目的
To provide direction for campus departments and any cash-handling employee in the collection, custody, and reporting of monies to the 业务 Office for recording ，并概述具体的现金处理程序. 提供及时的存款 of monies for improved control of funds which reduces the risk of loss due to errors, 粗心大意或偷窃.

声明
现金处理一般政策

1. 人/影响的地区

   All campus departments and any employee receiving cash and cash equivalent payments 会受到影响.

2. 政策
   1. All incoming monies will be acknowledged by 收据 when accepted or received by mail and forwarded to the 业务 Office (exception is Centers who deposit directly with the 银行) for processing within one business day or at a longer interval if approved by the 业务 Office, using a CR05 Receipts form to indicate where the funds will 是存.
   2. 现金或现金等价物永远不会无人看管. 这适用于收银机， 桌面，现金抽屉. 如果员工离开自己的工作岗位 reason, regardless of how briefly, cash must be appropriately secured in a locked 的地方.
   3. Unauthorized persons will not be allowed in areas where cash or cash equivalent is 处理.
   4. Large sums of cash or cash equivalent will be counted and 处理 out of sight of 公众人士.
   5. 个人将在任何时候保持最低限度的现金资金. 过剩的资金 存放在上锁的设备中或存放在商务办公室.
   6. Cash received must not be used for making change, petty cash purposes, etc. 支出 或者不能从现金收入中退款.
   7. For overnight storage and during other periods when cash is not being used, it will 保存在安全装置中，安全或上锁的容器.
   8. Under no circumstances will an individual keep college cash with their own personal funds, deposit college funds in a personal 银行 account, or take college funds to 妥善保管的家.

接受金钱和付款

1. 货币支付

   All currency received from walk-in customers is to be 收据ed 立即 on sequentially 预先编号的现金收据或通过现金出纳机. 货币将被计算在内 出示付款人的在场. 收据的复印件将会寄来 给不请自来的顾客. 不接受外币.

2. 检查付款

   Checks of all types received in-person or through the mail will be restrictively endorsed 立即. 无预约顾客将收到预先编号的纸本或现金收银机 收据. 所有开给博天堂官方的支票必须存入博天堂官方.

   每张支票或汇款单必须按照下列规定进行完整性审查:

   1. Verify that account holder's name, address, and phone number is included on the check. 最好是白天的电话号码.
   2. Verify that the check has a 银行 name listed, and that the routing number, customer's 银行 account number, and check number are encoded on the bottom edge of the check.
   3. 验证学生或驾驶执照的ID.
   4. 注意日期. 不接受邮寄日期的支票(注明未来日期的支票); 或者同意为将来的存款保留支票.
   5. 核实用数字书写的金额是否与用文字书写的金额相符. 如果不同 and the check is presented in person, require the check writer to make the numbers 言语一致. 如果不同，并且支票是通过邮件收到的，请注明 note on the cash 收据 so that the 业务 Office can handle appropriately. In 一般来说，银行会承兑书面金额而不是数字金额.

接受支票的条件

支票有几种不同的种类. 它们都将作为支票处理.

1. 银行本票
   A check purchased at a 银行 for any amount; the 银行 completes all information on 支票的正面有银行职员作为出票人签名.
2. 保付支票
   A personal check that is written by the account holder and then stamped and signed 由银行职员写在支票正面.
3. 汇款单
   An item purchased at a 银行, post office, or other business establishment for any 最高可达1,000美元.00. 银行只完成金额信息.
4. 旅行支票
   A special check supplied by 银行s or other companies for the use of travelers; these checks already bear the purchaser's signature and must be countersigned and dated 当着出纳员的面.
5. 个人支票
   A written order payable on demand, drawn on a 银行 by a depositor; a personal check is written against an individual's checking account as opposed to a cashier's check, certified check, money order, or traveler's check, all of which are written against 银行资金.
6. 起动器检查
   A non-personalized encoded check that a person receives from a 银行 when they establish 支票帐户. 这些是供该人在收到编码支票之前使用的 从银行. 但是，只有当银行对路由进行编码时，它们才会被接受 号码和支票底部的账号. 验证演示者 在支票的正面写上姓名、地址和电话号码了吗.
7. 外国检查
   A check written on a foreign 银行, even if the check amount is written with "USD" 按照它，不能以美元支付.S. 货币，除非在正面注明 支票可通过美国银行支付.S. 银行. 如果接受外国支票，请注明 note on the cash 收据 so that the Cashier's Office can handle appropriately (see 外币和支票).
8. 室美元
   

   The Linn County Chamber issues 室美元 to individuals for volunteer work. These are treated as a check, endorsed 立即, and included in regular deposit 作为个人支票.

外币 & 检查

只有你.S. 接受货币(硬币和纸币). 从外国银行开出的支票 issued in foreign currencies require special processing by the 业务 Office. 集合 这样的支票可以在几天或几周内收到. 这是部门的初始存款 fund will be the amount reflected on the check, even though it is in a foreign currency. Any exchange rate differences will be charged to the depositing department as a reduction of the deposit (debit to revenue account listed on the original cash 收据).

使存款

1. 带存款现金

   寄送货币及硬币至办事处存放指引:

   1. Bills will be sorted by denomination, and if the number of a denomination is enough, 剪断的:按以下数量剪断或捆扎的:
      1. 1 = 25或25美元
      2. 5 = 20或100美元
      3. 10 = 20或200美元
      4. 20元= 25元或500元
      5. 50 = 20或1000美元
      6. 100 = 10或1000美元

   2. 硬币可以卷起来，每一卷上都有标识.

2. 信用卡批次存款
   当批量结算传输时，信用卡支付完成. 所有信贷 信用卡付款必须每天结算并提交存款. 解决 报告必须附有一份完整的现金收入记录. 结算报告如下 by various names depending on the credit card reader or machine used for processing) is a summary of transactions for a specific date or date range and lists the total 交易次数和总金额. 大多数结算报告将进行小计 根据使用的信用卡类型以及收费与信用/退款. 所有信用卡 信息需要妥善保护.

3. 直接存入银行分行
   There are some departments that have been approved to deposit directly to a designated 银行. 这些部门使用预先编码的存款单. 存款单的复印件 (yellow or pink or actual copy) is sent as back-up with a completed Cash Receipts 记录到出纳处处理并进入Banner.

   填写银行存款指引:

   1. Date the deposit slip; fill in appropriate 的地方s on slip.
   2. 请注意存款单上的部门.
   3. 在提供的区域分别列出硬币和货币.
   4. 列出检查，包括添加机器磁带.
   5. 将支票前的现金按面额排序.
   6. 如果可能的话，在所有支票上签名.
   7. 包括带支票的旅行支票.

会计在cr05表格上

1. 款项作为收入

   款项可存入:

   1. 通过使用适当的FOAPAL代码建立营运基金. 将选择帐户代码 从0xxxxx系列.
   2. 总账基金. 总账账户代码将从Axxxx中选择 (资产)或Bxxxx(负债)系列.

2. 金钱可以减少开支

   Cash 收据s which may 是存 as a reduction to expense are very limited. 供应商 refunds may be the result of overpayment, returned prepayment, returned defective 商品、提前付款信用等.

   Deposits which result in credits to account codes beginning with 2xxxx through 7xxxx 威尔:

   1. Be credited to the FOAPAL code to which the original purchase was charged.
   2. Show the invoice number and/or check number of the original payment or 账户 Payable 批准退款、回扣或多付款.
   3. 在描述中包括原因(退款，多付).
3. 返回物品

Non-sufficient funds (NSF) checks are checks that are returned 从银行 to 业务 办公室因个人账户资金不足而无法支付该项目. 业务 Office will record the lack of funds available for the department deposit, and a journal entry will be processed to reverse the payment (debit to department revenue account). The department fund could be charged for the NSF fee if the check was held on campus 在很长一段时间内.

采用日期:1993年6月29日
DATE(S) OF REVISION(S): 11/01/12; 10/31/16
DATE OF LAST REVIEW: 10/31/16; 10/21/2020