What Are the Duties of a Cashier?

A cashier is a person who works as a cashier. As its name implies, expenditures are paid out and incomes are paid out. Cashier work is a task to manage the entry and exit of monetary funds, bills, and securities.

cashier

Job Title: Cashier

Direct superiors: the person in charge of the accounting institution, the person in charge of accounting

Department nature: Handling cash receipts and payments

1. Have the necessary

Do well

1. Strictly according to the country

Features

Any job has its own characteristics and working rules. The cashier is a component of accounting work and has the essential attributes of general accounting work. . The main features are:

Social. The cashier work is responsible for the collection, payment, and storage of a unit of monetary funds, and the completion of these tasks is in the context of the entire socio-economic activity and is linked to the economic operation of the entire society. As long as economic activity occurs in this unit, it is necessary to require the cashier to have an economic relationship with it. For example, cashiers need to understand the country's relevant accounting policies and regulations and participate in learning and training in this area. Cashiers must often run at banks. Therefore, the cashier work has a wide social nature.

Professionalism. As an important position in accounting, cashier work has specialized operating techniques and working rules. How to fill in vouchers and how to keep journals are very learned. Even the use and management of safes are very particular. Therefore, to do a good job of the cashier, on the one hand requires a certain vocational education, on the other hand also needs to continuously accumulate experience in practice, master its work essentials, skilled use of modern office tools, and become a qualified cashier.

(3) Policy. Cashier work is a highly policy-oriented job, and every aspect of its work must be carried out in accordance with national regulations. For example, cash receipts and payments must be made in accordance with national cash management regulations, and bank settlement operations must be performed in accordance with national bank settlement methods. "Accounting Law", "Basic Accounting Standards" and other regulations all incorporate cashier work into accounting work, and put forward specific regulations and requirements for cashier work. Cashiers can't do cashier work without mastering these policies and regulations; failing to act in accordance with these policies and regulations violates the law of financial brokerage.

Timeliness. Cashier work has a strong timeliness. When to pay employees, check bank statements, etc., there are strict time requirements, and no one day delay. Therefore, the cashier should have a schedule in mind to handle various tasks in a timely manner to ensure the quality of the cashier.

Function

Cashier work is an important part of accounting work. In general, its functions can be summarized into four aspects: collection, payment, reflection, supervision, and management.

Receipt and payment functions. The most basic function of the cashier is the payment function. The business activities of the enterprise are indispensable for the collection and payment of goods prices, the receipt and payment of current accounts, and the handling of various securities and financial business transactions. The receipt, payment and processing of cash, bills and financial securities in these business transactions, as well as the processing of bank deposit collection and payment operations, must all go through the hands of cashiers.

Reflect functions. The cashier should use a unified currency measurement unit to record and calculate the monetary funds and securities of the unit in detail through its unique cash and bank deposit journals and various detailed ledgers of securities. Investment decisions provide the complete, systematic economic information needed. Therefore, the reflection function is one of the main functions of the cashier.

(3) Supervisory functions. The cashier shall supervise the entire process of the legality, rationality and effectiveness of various economic businesses of the enterprise, especially the receipt and payment of monetary funds.

Management functions. Another important function of the cashier is the management function. Custody of monetary funds and securities, management of bank deposits and various bills, analysis and research on the use of corporate funds, providing financial information for corporate investment decisions, and even directly participating in corporate program evaluations and investment benefit forecast analysis It's all the responsibility of the cashier.

Duties

Cashiering is an important part of accounting work. It involves cash collection and payment, bank settlement and other activities, which are directly related to the economic interests of individual employees, units and the country. If an error occurs in the work, it will cause irreparable losses. Therefore, clarifying the responsibilities and authority of the cashier is the minimum condition for a good cashier. According to accounting regulations such as the Accounting Law and the Basic Accounting Standards, cashiers have the following responsibilities:

Handle cash collection and payment and bank settlement business in accordance with the relevant provisions of the state's cash management and bank settlement system. Cashiers should strictly observe the scope of cash expenditures, and non-cash settlement scopes must not be paid in cash; comply with the inventory cash limit, and cash that exceeds the limit should be deposited to the bank in a timely manner; cash management must be completed on a daily basis, and the book balance and inventory cash Check every day before work to find out problems and check them in a timely manner. Bank deposit accounts and bank statements should also be checked in time. If there is any discrepancy, the bank should be notified immediately to make adjustments.

According to the provisions of the accounting system, when handling cash and bank deposit receipt and payment business, the original documents must be strictly reviewed, and then the receipt and payment vouchers must be prepared accordingly, and then the cash journal and bank deposit journal can be registered one by one according to the prepared receipt and payment vouchers And settle the balance.

(3) To handle foreign exchange cashier business in accordance with the provisions of the state's foreign exchange management and foreign exchange settlement and purchase system and relevant approval documents. The foreign exchange cashier business is a highly policy-oriented job. With the in-depth development of reform and opening up, international economic exchanges have become increasingly frequent, and foreign exchange cashiers have become increasingly important. Cashiers should be familiar with the national foreign exchange management system, handle foreign exchange settlement, purchase, and payment in a timely manner; avoid national foreign exchange losses.

Grasp the balance of bank deposits, and it is not allowed to issue short checks, and it is not allowed to lease or lend out bank accounts to handle settlement for other units. This is a discipline that cashiers must abide by, as well as an important aspect of preventing economic crimes and maintaining economic order. The cashier should strictly use the check and bank account and management, and plug the settlement loophole from the position of the cashier.

The safety and integrity of custody of cash in stocks and various securities (such as Treasury bills, bonds, stocks, etc.). It is necessary to establish a responsibility system for the custody of cash and marketable securities that is suitable for the situation of the unit. In the event of a shortage, compensation should be paid to the cashier.

Keep relevant seals, blank receipts and blank checks. The safekeeping of seals and blank notes is very important. In actual work, there are many examples of economic losses caused to units by the loss of seals and blank notes. In this regard, cashiers must attach great importance to the establishment of strict management methods. Generally, the unit's financial seal and the name of the teller should be managed separately. The teller's seal kept by the teller should be used strictly according to the prescribed purpose.

Authority

According to accounting regulations such as the Accounting Law and the Basic Accounting Standards, cashiers have the following authority:

Maintain the law of financial brokerage, implement the financial accounting system, and resist illegal income and expenditure and fraud. The "Accounting Law" is the fundamental law for accounting work in China and an important law that accountants must follow. Chapter 16, Articles 17, 17, 18, and 19 of Chapter 3 of the Accounting Law set forth specific provisions on how accounting personnel maintain the law of financial brokers. These regulations provide legal guarantees for cashiers to implement accounting supervision and maintain financial and brokerage laws. Cashiers should earnestly study, understand, and implement these laws and regulations, give full play to the "gate" and "outpost" functions of cashier work, and contribute to maintaining the law of financial brokerage and resisting unhealthy practices.

The power to participate in the monetary fund plan quota management. The cash management system and bank settlement system are the regulations that cashiers must follow to carry out their work. These regulations, in fact, give the cashier the authority to manage monetary funds. For example, in order to strengthen cash management, the inventory cash of each unit must be limited to a certain range, and the excess must be deposited in the bank in accordance with regulations, which provides a funding basis for the banking sector to use social funds for planned lending. Therefore, the cashier's work is not a simple receipt and payment of monetary funds, not a trivial note, and the significance of its work can only be realized in connection with many aspects of work.

(3) The right to manage and make good use of monetary funds. The cashier works with monetary funds every day. All monetary and fund transactions of the unit are closely linked to the cashier work. The ins and outs of monetary funds and the speed of turnover make the cashier clear. Therefore, it is also incumbent on the cashier to put forward suggestions and suggestions for rationally arranging the use of funds and provide timely information on the use and turnover of monetary funds. Cashiers should abandon the concept of passive work, establish a sense of active participation, and put the cashier's work in the broad range of accounting and economic management. This can not only enhance the cashier's own professional glory, but also open up a new Vision.

The basic principles of the cashier work mainly refer to the principle of internal containment or the principle of money account management. Article 21, paragraphs 2 and 3 of the "Accounting Law" stipulates: "An auditing system shall be established within the accounting organization. Cashiers shall not be responsible for auditing, accounting file custody and registration of income, expenses, and credit and debt accounts." Money accounts The principle of division means that any work involving the receipt and payment, settlement, and registration of money and property must be handled by two or more people in order to exercise mutual restraint. For example, the payment of cash and bank deposits should be reviewed and approved by the accountant in charge or its authorized agent, the cashier's payment, and the bookkeeper's account; for the payment of wages, the payroll should prepare the payroll, and the cashier's should pay the bank Withdraw cash and distribute pay, bookkeepers keep books. The implementation of money account management is mainly to strengthen the mutual restraint, mutual supervision, and mutual verification of accounting personnel, improve the quality of accounting calculations, and prevent work errors and malpractices.

The "Accounting Law" specifically stipulates that cashiers shall not be in charge of auditing, storage of accounting files, and registration of income, expenses, debts and debts. The reason is that cashiers are accountants who specialize in the receipt and payment of monetary funds in various units. In principle, every occurrence of monetary fund receipt and payment business will inevitably cause changes in the books and records of income, expenses or claims, debts, etc., or every occurrence of monetary fund receipt and payment operations must register income, expenses or claims, debts, etc. Account books, if these account book registration work is handled by the cashier, it will give opportunities for corruption and fraud. By the same token, if the audit and internal file storage are also managed by the cashier, it is also difficult to prevent fraud by using means such as changing bills and altering records. Of course, the cashier is not completely unable to keep accounts, as long as the accounts are not accounts of income, expenses, claims, and debts, he can take part of the accounting work. In short, the principle of money account management is an important principle of the cashier work. All units should establish and improve this system to prevent the occurrence of fraudulent acts of private business and maintain the security of state and unit property.

Relationship between cashier and other accountants

Accounting, according to the books it manages, can be divided into general ledger accounting, detailed ledger accounting and cashiers. The three are different and related, and they are the relationship between division of labor and collaboration.

First, each has its own division of labor. General ledger accounting is responsible for the overall accounting of economic business of the enterprise, providing comprehensive and comprehensive accounting information for economic management and operating decisions of the enterprise; detailed ledger accounting manages the detailed accounts of the enterprise, and provides detailed classified accounting information for economic management and operating decisions of the enterprise; Responsible for the collection, payment, storage, and accounting of corporate bills, monetary funds, and securities, etc., and provide various financial information for corporate economic management and operating decisions. Generally speaking, the management of money and accounts must be implemented. Cashiers must not be responsible for auditing and storage of accounting files. They must not be responsible for the registration of income, expenses, debts and debts. General ledger accounting and detailed ledger accounting shall not control money and property.

Second, they are both interdependent and restrained. There is a strong dependence between cashier, detailed ledger accounting, and general ledger accounting. The basis of their accounting is the same, both the original accounting voucher and the accounting voucher. These accounting vouchers must be passed in a certain order between the cashier, detailed ledger accountant, and general ledger accountant; they use each other's accounting data; they must complete the accounting tasks together. At the same time, they check and control each other. The cash and bank deposit journals of the cashier and the general ledger of cash and bank deposits for general ledger accounting, the general ledger and the detailed ledger to which it belongs, the securities account in the detailed account and the corresponding securities account in the teller account, with amounts Isometric relationship. In this way, the cashier, detailed ledger accounting, and general ledger accounting constitute a mutual containment and control relationship, and the three must be mutually checked to maintain consistency.

Third, the difference between cashier and detailed account accounting is only relative. Cashier accounting is also a special detailed accounting. It requires that journals be set up according to cash and bank deposits. Bank deposits are also set up according to the different accounts that are deposited, and detailed accounting is performed on a sequential basis. The "cash journal" must balance out daily and check with the inventory; the "bank deposit journal" must also check out the balance multiple times in the month and check with the bank that opened the account. The accounts must be settled at the end of each month. Reports will be issued multiple times within the month, reporting the results of the calculations, and checking with the general ledger of cash and bank deposits.

Fourth, the cashier work is a kind of accountancy and management work. Cashier work is mainly about the cash, bank deposits and various securities' income and expenditure and balance accounting, as well as the storage of cash and securities and the management of bank deposit accounts. Cash and marketable securities are kept in the safe of the cashier; bank deposits are handled by the cashier for income and expenditure settlement procedures. It is necessary to handle not only the cashier account processing, but also the physical management of cash, marketable securities, etc. and the receipt and payment of bank deposits. This point is significantly different from other accounting tasks. Except for cashiers, other accounting personnel manage their accounts regardless of money, but they do not control things.

This division of labor in the cashier's work does not violate the principle of "financial account management" of the finance. This is because the cashier's account is a special detailed account, and the general ledger accountant must also set up "cash", "bank deposits", and "long-term investment" "," Short-term investments "and other corresponding general ledger to control the total amount of cash, bank deposits, marketable securities, etc., kept and calculated by the cashier. Among them, securities should also be classified and accounted in other forms other than cashier accounting.

Fifth, the cashier work is directly involved in the economic activity process. The purchase and sale of goods must go through two processes, the transfer of the goods and the settlement of the payment. The settlement of payment, that is, the receipt and payment of the price of the goods must be completed through the cashier; the receipt and payment of current funds, the operation of various securities and other financial services are inseparable from the participation of cashiers. This is also a prominent feature of the cashier's work. Generally, other financial work does not directly participate in the process of economic activities, but only reflects and monitors it.

General company cashier jobs:

1. Handle bank deposits and cash collection.

2. Responsible for the management of checks, money orders and receipts.

3. Make bank account and cash account, and keep the financial chapter.

4. Responsible for reimbursement of travel expenses.

1. Employees can make loan and non-borrowable payments. If they need to borrow, they must fill out a debit note, then submit it to the general manager for approval and signature, and submit it to the financial review. After confirming that it is correct, the cashier will issue payment.

2. After the employee returns from a business trip, fill out the payment certificate according to the actual situation, and paste the receipt or invoice on the back of the document. The certificate should be signed by the certifier, and then signed by the general manager for actual reimbursement. .

V. Payment of employees' salaries.

A. Cash receipts and payments

1. For cash receipts and payments, pay the amount in person and pay attention to the authenticity of the ticket. If counterfeit currency is received and confiscated, the responsible person shall be responsible.

2. Once the cash has been paid off, the original document should be stamped with "Cash Payment Seal". The person responsible is responsible for paying more or less.

3. Send the cash received daily to the bank.

4. Do your daily cash inventory daily to make sure the accounts are consistent. Make a cash statement to prevent cash gains and losses. Return cash and equivalents to the general manager's office after work.

5. Generally, large-denomination cash payment business is not handled, and the payment is transferred or exchanged. Special circumstances require approval.

6. No matter how much the employee goes out to borrow, the general manager must sign it, approve and borrow the loan slip. If the loan is not approved, the dispute will be caused by the person responsible.

B. Bank account processing

1. When registering bank journals, distinguish the accounts first and avoid Zhang Guanli Dai. Open exchange procedures.

2. Settle the balance of each account daily so that the general manager and financial accountant can understand the operation of the company's funds in order to dispatch funds. Fill out the closing report every day before work.

3. Keep all kinds of blank cheques, and don't place them randomly.

4. The company's account chapter is usually kept by the cashier.

C. Reimbursement review

1. Whether the certifier signs on the payment certificate and whether the certifier signs. If not, make up.

2. Whether the original bill attached to the payment certificate has been altered. If so, ask for reasons or not reimburse them.

3. Whether regular invoices are mixed with receipts, if there are, they should be posted separately (in principle, except for financial bills printed with the financial supervision seal, other receipts cannot be reimbursed or pre-tax deducted, Zhongshu added).

4. Whether there are more than 3 items on the payment certificate. If it exceeds, it should be refilled.

5. Whether the large and small amounts match. If they do not match, correct and refill.

6. Whether the reimbursement content is reasonable. If not, you should refuse reimbursement. For special reasons, you should be approved.

7. Is the general manager's signature on the payment certificate? If not, no reimbursement will be made.

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