武汉中心百货大楼是位于市中心的大型零售企业,1989年元月扩建竣工后,为了适应经营规模扩大的新形势。根据大楼内部承包责任制发展的客观要求,进一步完善了会计核算和管理体系,促进了经济效益的增长。 (一) 完善内部核算体系。一是建立健全了会计核算内部牵制制度。在商品部配备了专职或兼职出纳员。二是加强部柜核算。商品部完成从帐户设置到编报会计报表的全部会计核算工作。营业柜配备核算员,负责保管帐和资金帐的核对,作为商品部会计核算的基础。三是财会科加强对商品部核算工作的领 Wuhan Central Department Store is a large-scale retail enterprise located in the center of the city. After the completion of the expansion in January 1989, it was adapted to the new situation in which the scale of operations was expanded. According to the objective requirements of the development of the contract responsibility system within the building, the accounting and management system has been further improved and the economic benefits have been promoted. (I) Improve the internal accounting system. The first is to establish a sound internal accounting system for accounting. There is a full-time or part-time cashier in the Commodity Department. The second is to strengthen the cabinet accounting. The commodity department completed all the accounting work from account setting up to the compilation of accounting statements. The locker is equipped with an auditor who is responsible for the checking of the accounts and funds accounts as the basis for the accounting of the commodity department. The third is that the finance and accounting department strengthens the work of accounting for the commodity department.