1. If mistakes are found in the process of handling, they will generally be reversed, erased, or negotiated with the customer whether to re-enter or pay directly if overpayment is made, and re-pay if underpayment is made. Generally, the customer's consent is required to correct the account.
2. Generally, it is unlikely that there will be a big amount error in cash withdrawal, because the current cash payment has a certain authority limit of more than 50,000, which requires authorization from others, so there is a process of approval by others. Generally speaking, if the deposit amount is found to be different, the customer will be notified to the bank in time to make up for it through counter trading or other means.
3. In case of business dealings with foreign banks, you should contact local banks in time to help recover. If it cannot be recovered, the bank will investigate and determine the responsibility of tellers and bank outlets according to the actual amount and specific circumstances, and punish them as appropriate. The specific proportion of external punishment is not necessarily.
4. Reversal and write-off are not handled by one person alone, but are authorized by other tellers. If it exceeds a certain amount, it must be authorized by the sponsoring accountant or the superior leader. The current cash system is more reasonable. Tellers generally require timely inventory besides three o'clock in the morning, noon and evening, so it is relatively easy to find mistakes. As long as they are careful, they can avoid mistakes. Once they find mistakes, they should check them in time and stop their foreign business.
legal ground
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Thirty-fifth in violation of the provisions of these measures, one of the following circumstances, the tax authorities shall order it to make corrections, and may impose a fine of 6.5438+0 million yuan; Illegal gains shall be confiscated:
(a) the invoice should be issued but not issued, or the invoice is not issued at one time according to the prescribed time limit, order and column, or the special invoice seal is not stamped;
(two) using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule;
(3) using non-tax-controlled electronic equipment to issue invoices, failing to report the software program description data used by non-tax-controlled electronic equipment to the competent tax authorities for the record, or failing to save and submit the invoice data in accordance with regulations;
(four) the use of invoices;
(5) Expanding the scope of use of invoices;
(6) Substituting other vouchers for invoices;
(7) Invoicing across specified areas;
(8) Failing to pay the cancellation invoices in accordance with the provisions;
(9) Failing to store and keep invoices in accordance with regulations.
Article 36 Whoever carries, mails or transports blank invoices across the prescribed use area, or carries, mails or transports blank invoices into or out of the country, shall be ordered by the tax authorities to make corrections and may be fined up to 654.38 million yuan; If the circumstances are serious, a fine of 6,543,800 yuan and 30,000 yuan shall be imposed; Illegal gains shall be confiscated. Whoever loses or destroys invoices without authorization shall be punished in accordance with the provisions of the preceding paragraph.