What is a cashier?
Cashier work. As the name implies, what goes out is expenditure, and what goes in is income. The cashier's job is to manage the entry and exit of monetary funds, bills and securities. As an accounting term, cashier has different meanings on different occasions. From this perspective, the word cashier has at least two meanings: cashier work and cashier personnel. Cashier work. As the name implies, what goes out is expenditure, and what goes in is income. The cashier's job is to manage the entry and exit of monetary funds, bills and securities. Specifically, a cashier is a general term for handling cash receipts and payments, bank settlement and related accounts, and keeping cash on hand, securities, financial seals and related bills in accordance with relevant regulations and systems. Broadly speaking, as long as bills, monetary funds and securities are collected, kept and accounted for, they all belong to cashier's work. 1. Handle bank deposits and cash withdrawals.
2. Be responsible for the management of checks, drafts, invoices and receipts.
Third, do a good job in bank accounts and cash accounts, and be responsible for keeping the financial chapter.
Fourth, responsible for reimbursement of travel expenses.
1. Employees who need to borrow money on business trips must fill in the loan slip, and then submit it to the general manager for approval and signature, and submit it to the financial audit. After confirmation, the cashier will issue the money.
2. After returning from business trip, employees should fill in the payment voucher truthfully, and affix the receipt or invoice on the back of the voucher, which will be signed by the witness first, then by the general manager, and reimbursed by the cashier after accounting review.
5. Payment of employees' wages.
receipts and disbursements
1. For cash receipts and payments, the amount shall be counted in person, and the authenticity of the face value shall be paid attention to. If counterfeit money is confiscated, the responsible person shall be responsible.
2. Once the cash is paid, a "cash payment stamp" shall be affixed to the original voucher. The responsible person shall be responsible for overpaying or underpaying the amount.
Send the cash received every day to the bank, don't "sit still".
4, do a good job of daily cash inventory, so that the accounts are consistent. Make cash statements to prevent cash gains and losses. After work, cash and equivalents are returned to the general manager.
5. Generally, large denomination cash payment business is not handled, and payment is made through transfer or remittance procedures. Special circumstances require approval.
6, employees go out to borrow money, regardless of the amount, must be signed by the general manager, approved by the loan. If the loan is not approved and there is a dispute, the responsible person shall bear the responsibility.
Bank account processing
1. When registering a bank journal, distinguish the accounts first to avoid crossing the line. Open trading procedures.
2. Make the balance of each account every day, so that the general manager and financial accountant can understand the fund operation of the company and arrange the funds. Fill in the statement before going to work every day.
3, keep all kinds of blank checks, shall not be arbitrarily misplaced.
4. The accounting seal of the company is generally kept by the cashier.
Repayment audit
1. Whether the agent signs the payment voucher and whether the witness signs it. If not, it should be added.
2. Whether the original bill attached to the payment voucher has been altered. If yes, ask why or not reimburse.
3. Whether the formal invoice is mixed with the receipt, if any, it should be posted separately (in principle, except for the financial bills with the financial supervision seal, the rest of the receipts will not be reimbursed, nor will they be deducted before tax, so as to make up the books).
4. Whether more than three items are filled in the payment voucher. If it exceeds, it must be re-filled.
5. Whether the size and amount are consistent. If not, it should be corrected and re-filled.
6. Whether the reimbursement content is reasonable. Otherwise, it will refuse to pay. If there are special reasons, it should be approved.
7. Whether the payment voucher is signed by the general manager. If not, what are the responsibilities of the cashier position that are not reimbursed?
The duties of cashier positions generally include:
(1) Handle cash receipt and payment settlement;
(2) Register cash and deposit journals;
(3) keep cash on hand and all kinds of securities;
(4) Keep relevant seals, blank receipts and blank checks. Teller's three-character sutra
Cashier, very important; Calm down and clear your mind. Busy business, don't panic; In a good mood, modest attitude. Take cash and order in person; Be vigilant and pay attention to safety. Receive cash and count it twice; Distinguish between true and false, exempt from compensation. Cash, check the bill first; All contents should be countersigned. Receiving documents should be standardized; Non-compliance, risk. Don't keep off-balance-sheet accounts; Violation of discipline and fines.
What is the cashier's duty?
Cashier is an important part of accounting work, which involves cash receipt and payment, bank settlement and other activities, and is directly related to the economic interests of employees, units and even the country. If something goes wrong at work, it will cause irreparable losses. Therefore, it is the minimum condition to clarify the responsibilities and authority of cashier personnel. According to the Accounting Law, Accounting Basic Work Standard and other accounting laws and regulations, the cashier has the following responsibilities: 1. Handle cash receipt and payment and bank settlement business according to the relevant national regulations on cash management and bank settlement system. Tellers should strictly abide by the scope of cash expenditure, and cash receipts and payments are not allowed within the scope of non-cash settlement; Observe the cash limit on hand and deliver the cash exceeding the limit to the bank in time according to the regulations; How to carry out the internal division of labor of cashiers in cash management
Units with large scale, complex business and more than 2 cashiers should implement the post responsibility system within the cashier department, clarify the division of work of cashiers, and ensure that each cashier is responsible for each cashier's work and each cashier has a clear responsibility. The specific division of labor of cashier personnel should be comprehensively considered from the aspects of management requirements and work convenience. Usually, the division of labor can be carried out according to the different nature of cash and bank deposits, the different accounts of bank deposits, and the different ways of handling bills and securities. You can also divide the whole cashier's work into different stages and steps, and divide the work according to them. For the division of labor in the cashier's office of the "settlement center" within the company, personnel can also be appointed according to different branches. What are the cashier's daily work contents?
The cashier's daily work mainly includes three aspects: monetary fund accounting, current settlement and salary accounting. 1. Monetary Fund Accounting. Daily work includes: (1) handling cash receipts and payments, and reviewing and approving. In strict accordance with the provisions of the relevant state cash management system, audit and handle the receipt and payment of funds according to the receipt and payment vouchers signed by auditors. For major expenditure items, they must be examined and signed by the accounting supervisor, chief accountant or unit leader before they can be handled. After receipt and payment, the receipt and payment voucher shall be signed and stamped with "received" and "paid" stamps. What professional ethics should a cashier abide by?
Cashier is a special profession, it is exposed to a lot of money all day, thousands of banknotes, which can be said to be in the hands of a rich family. Without good professional ethics, it is difficult to pass the "money pass" smoothly. Compared with other accountants, cashiers should strictly abide by professional ethics. The professional ethics that the chief accountant should abide by is: (1) love and respect their posts. Accountants should love their jobs, study hard and adapt their knowledge and skills to the requirements of their jobs. (2) Familiar with laws and regulations. Accountants should be familiar with financial laws and regulations; Laws and regulations and the national unified accounting system, and widely publicized in combination with accounting work. (3) Act according to law. How should accountants write "summary" according to the characteristics of accounting business?
The summary of economic business contents in accounting vouchers must be true. When filling in the "abstract", it should be concise, comprehensive and clear, and should focus on the problem. Write the name, quantity and unit price of the thing; Writing should have a process; Bank settlement voucher, indicating the check number and destination; Cash, checks, money orders, etc. It should be indicated when sending the deposit. If it is a reversal business, you should not only write the reversal business, but also specify the year, month, day, economic business and voucher number of the reversal business, not just the opposite account. It is required that the "abstract" can correctly and completely reflect the ins and outs of economic activities and capital changes and avoid ambiguity. What is voucher delivery? What should I pay attention to in voucher delivery?
The transfer of accounting vouchers refers to the whole process of accounting vouchers from filling or obtaining, through auditing, bookkeeping and binding. Each unit usually considers the following two points when formulating the delivery plan and specifying the delivery time of accounting vouchers: (1) According to the characteristics of each unit's economic business, the internal organization of the enterprise, the division of labor and the needs of operation and management, from the perspective of improving the internal containment system, the joint times and processes of various accounting vouchers are specified, so that the departments and their personnel handling the business can handle various voucher procedures in time, which not only conforms to the principle of content inclusion, but also improves work efficiency. (2) according to the needs of relevant departments and personnel to handle economic business, how to deal with all kinds of original vouchers with problems?
Accounting personnel (cashiers) should conscientiously implement the responsibilities and licensing rights entrusted by the Accounting Law and adhere to the system and principles in the process of reviewing the original vouchers. Accounting personnel should refuse to handle vouchers that violate the state's provisions on revenue and expenditure, exceed the planned, budgeted or prescribed standards, violate the system's provisions on prepayments, illegally sell materials, arbitrarily lend, sell, scrap and dispose of property and materials, and do not occupy or share production costs. The accounting personnel shall return the vouchers with incomplete contents, incomplete procedures and incorrect figures, and ask the handler to go through the formalities or make corrections. Accounting personnel will not refuse to deal with forged or altered vouchers and other original vouchers that are fraudulent or seriously illegal.
How to handle the handover procedures of cashier's work
Article 24 of the Accounting Law stipulates: "When an accountant transfers his job or leaves his post, he must go through the handover procedures with the recipient. The chief accountant shall handle the handover procedures, and the person in charge of the accounting institution and the person in charge of accounting shall supervise the handover. " The cashier handover shall be carried out in accordance with the requirements of accounting handover. When a cashier transfers his job or leaves his post, it is the cashier's duty to clarify the handover procedures with the receiver, and it is also an important measure to distinguish the responsibilities of the receiver and the receiver. Doing a good job of handover can make the cashier's work connect before and after, and can prevent unclear accounts and financial confusion. The cashier's work handover should be carried out in two ways: first, the handover personnel and the takeover personnel should go through the formalities; Second, there should be a special person in charge of supervision during the handover process. Handover requires property liquidation.
Cashier's Job Responsibilities (Cashier's Job Responsibilities) Popular Edition:
I. Daily management
1. Set "Deposit Journal", and the cashier will register one by one every day according to the order of business occurrence. The cashier regularly checks the book balance of the company's bank deposits with the bank statement, and prepares the monthly bank statement, which is signed by the company's finance minister and submitted to the company manager for review.
2. All bills of exchange, checks, etc. The cash received by the company should be deposited in the bank in time except for the cash needed for daily small payment.
3. No personnel of the company may rent or lend the bank account of the company.
4. The cashier reports "Weekly Bank Deposit Receipt and Payment" to the company manager every week.
5. The personnel of the finance department should strengthen the confidentiality of the bank deposit balance and payment business, and the finance department only provides the bank deposit balance to the company leaders.
6. For the company's bank payment, the company's handling personnel shall fill in the "Payment Approval Form" and handle the payment after being signed by the department head, finance minister and company manager. When paying a check, receipts from the payee and the manager must be provided.
7. When the company receives the customer's payment or the draft cannot be deposited in the bank, the cashier will inform the company manager and the sales manager in the shortest time.
Second, cash management.
1 Company Income Cash In accordance with the provisions of the national cash management regulations, when receiving cash from the company's operating income such as selling products, providing labor services, and recycling by-products, it is necessary to issue a sales invoice or receipt to the payer, fill it out truthfully in a lump sum according to the prescribed time limit, order, column by column, and affix the seals of "Cash Received" and "Payee".
2. Cash payment scope of the company: acquisition of agricultural and sideline products; Wages, allowances and bonuses of employees of the company; Personal labor remuneration; Travel expenses that must be borne by business travelers; Sporadic expenditures below the settlement starting point (the company's settlement starting point is 500 yuan); Other expenses approved by the general manager of the company.
If the cashier pays personal money exceeding the cash limit by cheque, if it is really necessary to pay cash in full, it shall be paid after being examined by the finance minister and approved by the company manager.
3. Cashiers can pay cash from the cash limit of the company's inventory or withdraw cash from bank deposits, and may not withdraw cash. If it is really necessary to spend money due to special circumstances, it should be reported to the company manager for approval in advance.
4. The limit of the company's reserve fund is 1000 yuan, which shall be properly kept by the cashier according to the regulations, and the excess shall be deposited in the bank at any time.
5. The cashier withdraws petty cash from the bank, fills in a "cash application form" and withdraws it after the approval of the finance minister and the company manager.
6. When employees need to borrow cash for work, they need to fill out an "IOU" and withdraw it after it is signed and approved by the department head, the head of the company's finance department and the company manager.
7. Tellers shall not use vouchers that do not conform to the company's financial system to store cash, and employees of the company shall not use the company's bank account to access cash on behalf of other units or individuals.
8. Cashiers shall establish and improve cash accounts, register cash receipts and payments one by one, and settle accounts daily, and the accounts are consistent with the facts.
Third, check management.
1, the company check is kept by the cashier.
2. The "Special Seal for Finance" and "Seal for Legal Representative" of the Company shall be kept by the Minister of Finance and the cashier respectively. When the cheque is stamped, the Minister of Finance shall personally affix the "Special Seal for Finance" and check the original payment voucher.
3. The cashier shall keep the company's cheque properly, and I shall bear all the responsibilities for the losses caused to the company due to its loss. Cashier's Duty (Cashier's Duty) Special Edition:
Department: Finance Department
Job Title: Cashier
Direct supervisor: manager of finance department
range of duties
List each responsibility and its objectives in order of importance.
Degree of responsibility
Full responsibility/part/support
Performance check index
Quantity and quality
Cash tax
Strictly implement the "Provisional Regulations on Cash Management" and correctly use the scope of cash expenditure; After the manager receives and signs the accounting voucher, he can go through the relevant formalities after examination, and the voucher can be properly kept, transmitted and bound; Strictly implement the cash reserve system, do not take cash, do not pay cash, properly keep cash, and cash receipts and payments must be clear; Take inventory regularly, and make a monthly statement. If there is a phenomenon of short payment, it is necessary to quickly find out the reasons, report to the leaders in time, and properly handle it.
full liability
Timely and accurate
Bank responsibility
Strictly implement monetary fund policies and relevant regulations, manage the rational use of various funds, and ensure the safety of funds; Correct use and custody of bank and personal seals; After the manager receives and signs the accounting voucher, he can go through the relevant formalities after examination, and the voucher can be properly kept, transmitted and bound; Buy back bank bills in time and issue bank checks according to regulations; Ask for bank statement in time and prepare bank balance reconciliation statement; Collect the list of new employees in time, handle the payment of wages and ensure the timely payment of wages.
full liability
Timely and accurate cashier job responsibilities (cashier job responsibilities) concise version:
First, carefully examine the original vouchers of various reimbursement or expenses, and refuse to go through the reimbursement procedures for those who violate state regulations or make mistakes.
Two, according to the original documents, record the cash and bank account. The handwriting is neat, the figures are accurate, and the day is clear and the month is closed.
Three, strictly abide by the cash management system, cash on hand shall not exceed the limit, do not spend money, do not misappropriate, and shall not use white bars to offset cash on hand, so as to keep the actual cash deposit consistent with the cash book.
Four, responsible for the collection, payment and settlement of bank funds.
Five, responsible for the management of cheque issuance, shall not issue empty cheques, and establish a register of cheque recipients in accordance with the provisions.
Six, strengthen safety awareness and safety precautions, strictly implement the safety system, and carefully manage cash, various seals, blank checks, blank receipts and other documents.
Seven, responsible for the payment of wages, bonuses and medical expenses.
Eight, responsible for compiling the semester and monthly cash expenditure plan, distinguish the channels of funds, and plan to receive and pay cash.
Nine, timely reconciliation with the bank, the preparation of bank reconciliation table.
Ten, according to the regulations and agreements, do a good job of accounts receivable, and regularly report the collection to the competent leader.
Eleven, strictly abide by and implement the national financial regulations and accounting system, do a good job of cashier. Cashier's Job Responsibilities (Cashier's Job Responsibilities) Standard Edition:
1. Responsible for issuing cheques according to the audited cheque application form, filling in the cheque number on the cheque application form, and affixing the reserved bank seal to submit it to the auditing post. 2. Fill in the bank remittance voucher according to the audited loan slip, and send it to the bank in time after the audit post is stamped with the reserved bank seal. 3. Be responsible for filling out the bill according to the transfer check provided by the competent accountant and sending it to the bank. 4. Responsible for handling bank remittance receipts, bank receipt receipts and other payment receipts.
5. Be responsible for retrieving the settlement bill from the bank in time and handing it over to the competent accountant for handling.
6. Responsible for sorting out the monthly accounting voucher number and marking the number and initial voucher number in the daily cash report.
7. Responsible for the management of RMB cash, foreign exchange cash, bank time deposit certificates, securities and valuables.
8. Be responsible for the registration of cash account books one by one, prepare cash statements according to accounting vouchers, and review and sign them by the competent accountant. Check the cash on hand before going to work every day, and make a monthly statement. If you find something wrong, you can't stay overnight. If the cash is not counted according to the cash management regulations, the individual will be responsible for the compensation for the financial losses caused.
9. Do not deposit cash beyond the limit, borrow or misappropriate public funds without permission, do not use expenditure documents and "white bars" to replace cash on hand, and do not use checks to withdraw cash for other units and departments.
10. Be responsible for carefully implementing the regulations on bank account management and settlement, not renting or lending bank accounts to overseas units and individuals, strictly implementing the provisions of the bill law, and using checks must be filled in according to the prescribed elements. Don't use bank accounts to engage in illegal activities.
1 1. Be responsible for the reconciliation of cash and bank deposit accounts, ensure that the accounts are consistent with each other and the accounts are consistent with each other, prepare a "bank reconciliation form" in time, and do a good job in cleaning up the outstanding accounts to prevent the formation of bad debts. Regular and irregular spot checks on cash and bank accounts by the financial controller and accounting supervisor.
12. Be responsible for filling in bank settlement bills and cash account books with neat handwriting.
13. Complete other temporary work assigned by the leaders. The main task of accounting: 1. Under the leadership of the finance manager, be responsible for the management of the company's accounting group. Second, responsible for leading subordinate tellers, bookkeepers and accountants to collect money on time as required, truthfully reflect and supervise the economic activities and financial revenues and expenditures of enterprises, and ensure that all economic businesses are reasonable, reasonable and legal. Secretary resource network. Responsible for guiding, supervising, inspecting and assessing the work of the members of this group, handling and solving the problems in the work in time, and ensuring the normal accounting work of this group. Four, timely preparation of monthly, quarterly and annual accounting statements, so that the figures are true, accurate, complete, clear and timely. Five, according to the accounting system, regularly summarize accounting vouchers (general ledger does not exceed 10 days), and check with the subject general ledger. Six, responsible for the accounting of enterprise management fees, carefully examine the original vouchers of income and expenditure, and carry out accounting treatment in accordance with the provisions of the system, so that the accounts are clear, the figures are accurate and the settlement is timely. Seven, responsible for the detailed accounting of special funds, correctly reflect the use and balance of special funds and the expenditure and completion of special projects. The current account of special funds shall be reconciled and liquidated in time. Eight, responsible for monthly withholding and prepaid expenses accounting according to regulations. Nine, responsible for the company's tax account registration and tax payment. Ten, responsible for the company's various departments to declare the cost of a little business procedures. Eleven, according to the monthly payroll, water and electricity consumption table, fuel consumption table and other cost items to prepare the departmental cost allocation table, according to the payroll to extract welfare funds. Twelve, the company's accounting documents, accounting books, financial plans and important economic contracts and other accounting information should be collected regularly, audited, bound into a book, registered number, in accordance with the provisions of the "Accounting Archives Management Measures" for safekeeping, and in accordance with the provisions of the destruction of the examination and approval procedures. Thirteen. Organize regular inventory and verification of the company's fixed assets and current assets to ensure the accuracy of the property, strengthen the management of fixed assets and current funds, and improve the utilization rate of funds. Fourteen, in strict accordance with the requirements of the financial management system, conscientiously do a good job in the audit of accounting vouchers, organize the preparation of unified statements, ensure the correctness, timeliness and authenticity of financial settlement, and provide reliable management information for leaders. Fifteen, timely grasp the use and turnover of working capital, and regularly report to the manager of the finance department. Sixteen, supervise the work of this position, and take direct responsibility for the effect of the completed work. Seventeen, regularly organize employees of subordinate departments to learn the national financial policies, regulations, financial discipline and accounting system, and constantly improve their ideological level and professional work ability.
How do accountants and cashiers divide their work? Cashiers are nothing more than cash receipts and payments and bank receipts and payments, and log in to these two accounts. But if the cashier wants to learn something, all cash and bank-related access can be done by the cashier.
Generally, the reimbursement procedures are signed by the competent leader and the examination and approval department, and the parties themselves can go to the cashier's office for reimbursement. Each unit has different regulations, depending on the specific situation of your unit.
1, the check is kept by the cashier; The financial chapter and the corporate chapter should be kept according to the requirements of enterprise management, but generally they should not be kept in one place and should be kept by two people respectively; Check stub as an attachment to prepare payment voucher.
2. Cash receipts and payments often occur. General cashier fills in accounting vouchers according to original vouchers and submits them to accounting according to business volume.
3. Cashiers are mainly responsible for cash and bank deposits, the preparation of corresponding vouchers and the recording of cash and bank journals, and other businesses are handled by accountants.
4. The cashier is generally only responsible for keeping cash and bank journals, and checking the amount and balance with the general ledger at the end of the month. Some enterprises assign some other businesses to cashiers because of their heavy workload, but they should not do the work done by accountants. If they need to keep accounting subjects, they can only keep auxiliary subjects.
How to divide accounting between accounting and cashier can be divided into general ledger accounting, subsidiary ledger accounting and cashier according to the account books in charge. There are differences and connections among them, and they are the relationship of division of labor and cooperation.
First, each has its own division of labor. General ledger accounting is responsible for the overall accounting of enterprise economic business and provides comprehensive accounting data for enterprise economic management and business decision-making; Sub-ledger accounting is in charge of the sub-ledger of the enterprise, which provides detailed classified accounting data for the economic management and business decision-making of the enterprise; Cashiers are responsible for the receipt, payment, storage and accounting of enterprise bills, monetary funds and securities, and provide various financial information for enterprise economic management and business decision-making. Generally speaking, money and accounts should be managed, and cashiers should not be in charge of auditing and accounting file keeping, nor should they be in charge of the registration of income, expenses, creditor's rights and debts. General ledger accounting and subsidiary ledger accounting are not allowed to manage money and affairs.
Second, interdependence and mutual restraint. There is a strong dependence among cashier, subsidiary ledger accounting and general ledger accounting. Their bookkeeping basis is the same, both accounting original vouchers and accounting bookkeeping vouchers. These accounting vouchers, as accounting vouchers, must be transferred among cashier, subsidiary ledger accounting and general ledger accounting in a certain order; They use each other's accounting data; * * * These two accounting tasks are indispensable. At the same time, they contain and control each other. Cashier's cash, deposit journal and cash in general ledger accounting are equal to bank deposits, general ledger and its subsidiary ledger, securities accounts in subsidiary ledger and corresponding securities accounts in cashier's account. In this way, cashier, subsidiary ledger accounting and general ledger accounting constitute a mutual containment and control relationship, which must be checked and consistent with each other.
Third, the difference between cashier and ledger accounting is only relative, and cashier accounting is also a special ledger accounting. It requires journals to be set according to cash and bank deposits, and bank deposits to be set according to different accounts for detailed accounting one by one. The "cash book" should make a balance every day and check it with the inventory; The "deposit journal" should also be balanced several times a month and checked with the bank. The account must be settled according to the regulations at the end of the month. Statements will be issued several times this month to report the accounting results and check them with the general ledger of cash and bank deposits.
Fourth, cashier's work is a kind of work that manages both accounts and facts. The cashier's work is mainly about the balance accounting of cash, bank deposits and various securities, as well as the custody of cash and securities and the management of bank deposit accounts. Cash and securities are kept in the cashier's safe; Bank deposits should be settled by the cashier. We should not only handle cashier's accounts, but also manage cash, securities and other physical objects, and receive and pay bank deposits. At this point, it is significantly different from other accounting work. Except the cashier, other accountants keep accounts regardless of money.
This division of cashier's work does not violate the principle of "separation of money and account" in finance, because cashier's account is a special detailed account, and general ledger accounting should also set up corresponding general ledgers such as "cash", "bank deposit", "long-term investment" and "short-term investment" to control the total amount of cash, bank deposit and securities kept and accounted by cashier. Among them, in addition to cashier accounting, securities should also have other forms of detailed classification accounting.
Fifth, cashier's work directly participates in the process of economic activities. The sale of goods must go through two processes, the delivery of goods and the settlement of payment. Among them, payment settlement, that is, the income and payment of commodity price must be completed through the cashier's work; The collection and payment of current accounts, the operation of various securities and the handling of other financial services are all inseparable from the participation of cashier personnel. This is also a remarkable feature of cashier work. Other financial work generally does not directly participate in the process of economic activities, but only reflects and supervises.
Division of responsibilities between accountant and cashier. Division of responsibilities between accountants and cashiers: managing money regardless of accounts, and managing accounts regardless of money.
The specific division of labor is as follows:
I. Accounting responsibilities
1, responsible for keeping the administrative and financial general ledger and various subsidiary accounts. Complete procedures, accurate figures, neat handwriting, timely registration and clear account books.
2, responsible for the preparation of monthly, quarterly, year-end accounts and other related statements.
3. Assist the manager to prepare and implement the floor budget.
4, carefully review the original documents, in violation of regulations or unqualified documents should refuse to enter an item in an account. It is necessary to strictly control the scope and standards of expenditure.
5, regularly check the accounts of fixed assets, so that the accounts are consistent.
6, the superior financial institutions to check the work, to be responsible for providing information and reflect the situation.
7. Report the financial situation to the manager in writing every month, be a good manager's staff, and play the role of financial supervision.
8. Bind accounting vouchers, account books and lists regularly. , properly kept and filed. Accounting files were kept by accountants in those years, and accounting files in previous years were kept by the school archives.
9. Assist cashier to pay wages and bonuses.
10, responsible for financial stamping and strictly controlling the issuance of checks.
1 1. Fill in the audit report on time, check it carefully, and submit the accounting information on time.
12, strengthen safety awareness and safety precautions, and strictly implement the safety system in financial management to ensure that no safety problems occur.
13, strictly abide by and implement the national financial regulations and financial accounting system, and do a good job in accounting.
Second, the cashier job responsibilities
1. Responsible for the company's daily expense reimbursement.
2. Responsible for daily cash and cheque collection and payment, credit card verification, timely registration of cash and deposit journals;
3. Check and save the operating income paid by the cashier every day.
4. Take stock of cash on hand every day to ensure that the accounts are consistent with the facts. Cash on hand shall not exceed the amount stipulated by the company.
5. Be responsible for exchanging extra change from the bank in case the cashier gives change.
6. Credit card reconciliation, regularly check bank accounts and prepare bank reconciliation forms.
7. Check the amount and balance of the cash/deposit journal with the accountant at the end of the month.
8. Prepare a weekly monetary fund report and report it to the Chief Operating Officer, Chief Financial Officer and Chief Financial Officer.
9. Prepare a monthly cash flow statement and report it to the Director of Operations, the Chief Financial Officer and the Chief Financial Officer.
10. Cooperate with personnel to prepare monthly payroll and assist in issuing it.
1 1. Complete other tasks assigned by the leaders.
What are the responsibilities of accountants and cashiers every month? What a novice accountant has to do every month.
1. Fill in the accounting voucher or enter it into the system according to the original voucher or the original voucher summary table.
2. Register cash books and deposit journals according to receipts and payments vouchers (now most of them are completed by the system).
3. Register the subsidiary ledger according to the accounting voucher (automatically completed by the system).
4. According to the summary of accounting vouchers, prepare the account summary table (automatically).
5. Register the general ledger according to the account summary table. (The system will do it automatically) 6. Align the general ledger with each sub-module in system 7. Prepare balance sheet and income statement according to general ledger and subsidiary ledger at the end of the period. If it is a foreign-funded enterprise, it needs to adjust the internal and external accounts, because different standards also determine different accounting treatment methods, which can be adjusted at the end of the month.
Attachment: If the enterprise is small in scale and has little business volume, it can directly register transactions in the general ledger without setting up a subsidiary ledger. The actual accounting practice requires accountants to register every transaction in the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the account summary table. Enterprises can prepare a summary table of subjects every five days, ten days, fifteen days or every month according to the business volume. If the business is quite big. You can also edit it once a day. )
The work of a cashier in an ordinary company
I. Handling bank deposits and cash withdrawals
Two, responsible for the management of checks, drafts, invoices and receipts.
Third, do a good job in bank accounts and cash accounts, and be responsible for keeping the financial chapter.
Fourth, responsible for reimbursement of travel expenses.
If you don't know anything, you can go to the following website, which contains a lot of information about accounting.
What are the duties of a cashier? As the name implies, the cashier is the money that the management unit enters and exits. This is the cashier's duty. But work is complementary, and sometimes the accountant will ask you to do some extra work. You might as well try it, so that you can learn invisibly and not be afraid to do more. After all, practice makes true knowledge! Good luck with your salary!