What Is a Cashier Manager?

Cashier is a general term for handling cash receipts and payments, bank settlement and related accounts, keeping custody of cash, marketable securities, financial seals, and related bills in accordance with relevant regulations and systems.

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Cashier is produced with the emergence of currency and currency exchange industry. The so-called "cash" means expenditure and payment; and "cash" means income. Specifically, cashier work is management

In a broad sense, it includes both the cashier staff in the accounting department and various cashiers (cashiers) in the business department. Cashiers (cashiers), in terms of their work content, methods, requirements, and their own qualities, have many similarities with full-time cashiers in the accounting department. Their main job is to handle the income of monetary funds and various bills, to ensure the safety and integrity of the processed monetary funds and bills; they also need to complete and review many original documents; they also deal directly with currency, except to have strong In addition to the cashier business knowledge, you must also have a good financial and legal discipline and professional ethics. The difference is that they generally work at the front line of economic activities. The income of various bills and monetary funds, especially the income of monetary funds, is usually transferred to a full-time cashier; in addition, their work process is income , Custody, verification and submission, generally not specialized

(1) Monetary fund accounting Handle cash receipts and payments, and strictly collect and receive payments in accordance with regulations.
handle bank settlement, standardize the use of checks, and strictly control the issuance of blank checks.
Registration date

First of all, the cashier is a particularly important content in accounting work. The job position of the cashier can be set according to management requirements. The job of the cashier must be completed in the work of the entire accounting cycle. The staff must be careful and responsible. Especially the staff who just came into contact with the cashier, they must be diligent in reconciliation. The day-to-month and month-to-month work is a part of the job. In particular, the cash receipts and expenditures must be carefully recorded. For some transactions with the bank, or Services that are particularly prone to errors, such as subpoenas, are accurately processed. Cashier work provides the necessary support for the healthy development of the entire accounting work.

For a part-time accountant, you can take part-time accounting work for physical management, but you cannot take part-time accounting work that is incompatible with responsibilities, such as cost accounting for cost accounting, and banking and transactions. When performing part-time work, if it is to be found that the cashier has concurrently performed work that is incompatible with the responsibility accounting work, the cashier may not bear the corresponding responsibility, and the person in charge may bear the corresponding responsibility. All the cashier has to do is to hand over jobs. According to the relevant provisions of the "Accounting Law", it is also not possible to perform concurrent work in other areas. Because accounting is an independent job, it cannot take into account other jobs. It can be handled by rotation. From a practical point of view, in order to save labor costs in many companies, the division of labor is not particularly detailed. It does not violate the corresponding accounting principles, and can be concurrently employed.

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 Regulations,

1. College degree or above in accounting, finance and other related majors;

2. Understand national financial and economic policies, accounting and tax regulations, and be familiar with bank settlement business;

3. Familiar with various financial tools and office software, and skilled computer operation, strong sense of responsibility, good professional ethics, and strict style;

4. Good at handling process matters, good learning ability, independent working ability and financial analysis ability;

5. Careful work, strong sense of responsibility, good communication skills and team spirit.

According to accounting regulations such as the Accounting Law and the Basic Accounting Regulations,

It is not easy to do a good job in cashiers. It requires cashiers to have comprehensive and proficient policies, proficient business skills, and rigorous and meticulous work style.

1. Policy level. Not in order, not rounded. There are many "rules" involved in cashier work, such as the "Accounting Law" and various accounting systems, cash management systems and bank settlement systems, "basic accounting work standards", cost management regulations and expense reimbursement quotas, tax management systems and invoice management methods , And the financial management regulations of the unit. If these laws and regulations are not familiar or mastered, they will definitely not work well.

The cashier transfer generally takes place in three stages:

The first stage is preparation for handover.

The transfer preparation is divided into six areas:

Finish the economic business that has been accepted;

Register the unregistered accounts, settle the balance, and affix the name of the cashier after the last balance;

Organize the various asset departments that should be transferred, and write written explanations on outstanding matters and remaining issues;

Prepare the transfer register, and list the books, seals, cash, securities, checkbooks, invoices, documents, and other items to be transferred; for units that implement computerization, the transfer personnel should also specify on the transfer register Accounting software, passwords, data disks, etc .;

The cashier's account is consistent with the check of cash and the general account of bank deposits. The balance of the cash journal must be consistent with the cash on hand, and the amount of the bank deposit journal must be consistent with the bank statement;

Fill in the transfer date on the activation form of the cash and bank deposit journal entry page, and affix a name stamp.

The second stage is the transition process.

Before leaving the post, the cashier must hand over all the accounting work under his control to the successor within a specified period. The successor should carefully collect items one by one in accordance with the transfer inventory. The specific requirements are:

Inventory cash should be delivered in person according to the balance of the journal, and there must be no shortage. When the replacement personnel finds inconsistencies or "white bars arrive in the warehouse", the transfer personnel are responsible for checking within the prescribed period;

The securities shall be collected according to the balance of the reference book. If the face value of the securities is different from the issue price, it shall be handed over according to the book value;

The cashier's account and other accounting information must be complete and not missing. If there is a shortage, the cause must be identified and it should be indicated on the transfer register that the person responsible for the transfer is responsible;

The bank deposit account must be reconciled with the bank statement. The cashier must apply to the bank to print a statement before handing over the account. If there are outstanding accounts, a bank balance adjustment statement must be prepared to adjust the consistency.

The receiving personnel shall collect other property materials that should be kept by the cashier in accordance with the handover inventory point, such as the financial seal, name seal, receipt, blank check, subject seal, check special seal, etc .;

For the unit that implements computerization, the transferee and the transferee shall carry out the actual operation of the relevant data on the electronic computer and confirm that the relevant data are correct before the transfer.

The third stage is related matters after the handover.

After the handover of the cashier is completed, the handover parties and the supervisory staff shall sign and seal the handover register, and shall indicate the unit name, the handover date, the positions of the handover parties and the supervisor, the names, and the number of handover pages And questions and opinions that need to be explained;

The handover personnel shall continue to use the books before the transfer, and shall not establish another book without authorization to ensure that the accounting records are connected before and after and the content is complete;

Complete the transfer inventory in triplicate, one for each handover and one for the archive.

1. Dedication and love. Accountants should be passionate about their jobs, work hard to study the business, and adapt their knowledge and skills to the requirements of their jobs.

2. Familiar with regulations.

   Accounting, from the books it manages, can be divided into

   Refers to the management software for cashier workers in the finance department that can significantly improve work efficiency and reduce job errors. The following uses 007 cashier software as an example to introduce the standard structure of cashier software:

   Standard structure of cashier software

   1. Cash journals and bank journals, cash inventory and reconciliation can be calculated, and true books can be printed in accordance with the [Specification] of the Ministry of Finance. For example, the 007 cashier software is the only software in China that prints real account books in full accordance with the [standard].

   2. It can automatically generate various cashier work reports, such as: daily fund statements, monthly fund statements, bank deposit balance adjustment tables, various classification statistics tables, cash income and expenditure flow tables, etc. For example, the 007 teller software report is rich and standardized, supports multiple query modes, and can be directly exported as an Excel report.

   3.Many bill-related management tasks such as loan slip management, check management, money order management, etc. These are standard configurations in the 007 cashier software, implementing advanced functions such as centralized management, linkage operation, and automatic error correction.

   4. The system has an import and export interface, which can be seamlessly linked with Excel, which can be directly imported into the system without modification and can be exported from the system. For example, the 007 cashier software realizes WYSIWYG report output, and the import function is very powerful. Not only can you import reports in Excel format, but you can also import reports in various text formats. The format of various bank statements is mostly csv format or txt format. This function is very important for automatic reconciliation of bank deposit accounts and generation of bank balance adjustment tables.

   5. Embedding of authority control and internal control system.

   For example, [007 Cashier Software] provides perfect authority control and management for users to choose and assign. And the software itself integrates the general internal control system of the finance department, which fundamentally prevents the occurrence of errors.

   1. Handle bank deposits and cash collection.

   Responsible for checks,

   (1) Institutional setting < br The cashier institution is generally set up inside the accounting institution, such as the accounting department and the accounting department of each enterprise and public institution. Paragraph 1 of Article 21 of the "Accounting Law" states: "Each unit shall set up an accounting institution according to the needs of accounting business, or set up accounting personnel in the relevant institutions and designate an accounting officer. If it does not meet the requirements, it may entrust the establishment with approval The accounting consulting and service agencies carry out agent bookkeeping. "The Accounting Law does not make any rigid provisions on the setting of accounting, cashier institutions and personnel of each unit, but only requires each unit to set it according to business needs. Each unit can set up a cashier institution according to the size of the unit and the requirements of monetary fund management, combined with the complexity of the cashier work. Taking industrial enterprises as an example, large enterprises can set up cashiers under the Finance Division; medium-sized enterprises can set up cashiers under the Finance Division, and small businesses can be equipped with full-time cashiers under the Finance Unit. Some competent companies, for the effective management of funds and the overall use of benefits, centralized the cashier business (or part of the cashier business) of several branches to set up a special internal "clearing center". Such "clearing center" is actually also Cashier.

   (2) Staffing of cashiers < br Generally speaking, for enterprises and institutions that carry out independent accounting, the administrative and institutional units that open accounts in banks, and the enterprises and administrative institutions that have regular cash income and expenditure business should be equipped with full-time or part-time cashiers Personnel, serving as the cashier of the unit. The number of cashier staffing is mainly determined by the size and complexity of the unit's cashier business. It should be based on business needs. It must meet the needs of the cashier workload and avoid the phenomenon of vain form and overcrowding. Generally, there can be several forms of one post, one post, and one post:
   One person, one post: a small-scale unit with a small amount of cashier work, a full-time cashier can be set up.
   More than one person: a small unit with a small amount of cashier work. A part-time cashier can be set up. If there is an unconditionally separate accounting unit, at least one part-time teller should be provided in the relevant institution (such as the unit's office, logistics department, etc.). However, part-time cashiers shall not be responsible for the registration of income, expenses, claims, debt accounts, audit work, and storage of accounting files.
   Multiple posts in one post: Larger units have a large amount of cashier work. Multiple cashiers can be set up, such as a cashier who manages receipts and payments, and a cashier who manages accounts, or a cashier and bank settlement teller .

   Cash in the field of accounting, also known as cash on hand, refers to the cash deposited in the enterprise and kept by the cashier, including RMB in stock and various foreign currencies. Cash is the most liquid currency. It can be used at any time to purchase needed materials, pay daily expenses, and repay debts.

   Here, the word "cash" needs to be specially pointed out. According to international practice, it means a ticket that can be used as a means of circulation and payment at any time. Regardless of whether it is legal tender or credit notes, as long as it has the ability to purchase or pay, it can be considered cash. Therefore, cash is theoretically broad and narrow. Narrow cash refers to the coins and banknotes owned by an enterprise

   Bank account classification and account opening conditions

   A bank account is an account opened at a bank by various units for settlement and loan application. A bank account is the main tool for each unit to conduct transfers, settlement credits, and cash receipts and payments through the bank. It has the function of reflecting and supervising the economic activities of various sectors of the national economy. After a new enterprise or company obtains the legal person business license issued by the administrative department for industry and commerce, it can choose a bank near the office to apply for a settlement account.

   According to the Regulations on the Management of Bank Accounts, bank accounts should be divided into four types: basic deposit accounts, general deposit accounts, temporary deposit accounts, and special deposit accounts.

   1. Basic deposit account. Basic deposit

   There are two types of bill behavior: broad and narrow. The bill behavior in the broad sense refers to legal acts with the purpose of generating, changing, or eliminating the rights and obligations of the bill, including issuing, endorsement, alteration, prohibition of endorsement, payment, guarantee, acceptance, participation in acceptance, crossed, guarantee, etc. The narrow bill acts are the legal acts of the parties to the bills for the purpose of bearing the debts of the bills, including six types of issuance, endorsement, acceptance, participation in acceptance, guarantee, and guarantee.

   1. Ticketing. Issuance of a ticket refers to the behavior of the biller to make the bill in accordance with the legal style and deliver it to the payee. It includes both "make" and "deliver" actions. The so-called "make" is

   The cashier must have accounting and accounting expertise. Only in this way can he soberly realize that there is an inherent relationship between the data involved in accounting and the data. This relationship is an important part of the internal supervision and control mechanism of accounting. Part one. A cashier who understands this will constrain his behavior within the scope of business norms and will not dare to be greedy. ^[1]

   Relevant internal control systems must be established within the enterprise, and incompatible positions should be separated from each other, restricted, and mutually restrained. The registration of bank deposit journals and the registration of creditor's rights accounts are two incompatible positions and should be held by different persons, respectively, in order to establish an internal supervision and control system. In this regard, China's various laws and regulations have clear regulations.

   A. Article 27 of the Accounting Law stipulates: "Each unit shall establish and improve its own internal accounting supervision system. The internal accounting supervision system of the unit shall meet the following requirements: bookkeepers, reviewers of economic and business matters and accounting matters 2. The responsibilities and authority of the handling personnel and the property storage personnel shall be clear, separated from each other, and restricted each other. "

   B. Article 37 states: "An auditing system shall be established within the accounting institution. Cashiers shall not concurrently perform auditing, storage of accounting files, and registration of income, expenditures, expenses, debts and debt accounts."

   C. Article 6 of the "Standards for Internal Accounting Controls-Monetary Funds (Trial)" states that: "Units should establish a position responsibility system for monetary fund operations, clarify the duties and powers of relevant departments and positions, and ensure that incompatible monetary fund operations Posts are separated, restricted and supervised. Cashiers are not allowed to perform auditing, storage of accounting files, and registration of income, expenditures, expenses, debts and debts. Units must not handle the entire process of monetary funds business by one person. "

   Relevant laws and systems provide such detailed regulations on the position of cashiers in order to establish a system of restrictive supervision between posts to ensure the safety of corporate property. Deposit accounts and claims and debt accounts often require mutual transfers of money. The cashier both deposits and disburses money, and manages the registration of creditor's rights and debts. As a result, there is no restriction between the receipts and payments of money and the debtor's debt account.

   The company unilaterally emphasized reducing the circulation of vouchers and handed incompatible bank deposit registration and creditor's rights and debt registration to the cashier, which in fact caused the loss of mutual restraint and The mutual monitoring mechanism has created conditions for cashiers' corruption of public funds. If an enterprise sets up the registration of bank deposits and the registration of creditor's rights and debts as two positions, the income and payment of any amount must go through the hands of two people. A mutual supervision, With the mutual restraint mechanism, it is impossible for cashiers to carry out corruption with impunity. One more layer of supervision and one less chance of fraud, every enterprise should pay attention to this truth.

   At present, in many small and medium-sized enterprises, not only the positions of cashier and creditor's debt are not divided, accounting and cashier are held by one person, cashier and accountant or accounting and cashier, which saves personnel costs, but threatens the safety of corporate property Big.