What Does a Legal Cashier Do?

Cashiers, in a broad sense, include both cashiers in the accounting department and various cashiers (cashiers) in the business department.

Cashier

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 security and integrity of the monetary funds and bills they handle; they also have to fill out and review many original documents; they also deal directly with currency, except that there are In addition to strong cashier business knowledge, you must also have good financial discipline and professional ethics. The difference is that they generally work on 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 , Storage, verification and submission, generally do not set up an account for accounting. Therefore, it can also be said that the cashier (cashier) is the dispatcher of the cashier (accounting) agency. They are part of the cashier team of each unit, and their work is part of the entire cashier job. The management of the cashier business and the education and training of cashier personnel should be comprehensively considered from a broad perspective. Narrow cashier refers only to the cashier in the accounting department.

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:

(1) To handle cash collection and payment and bank settlement business in accordance with the state's regulations on 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 timely deposited to the bank according to regulations; cash management must be done

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

(1) Maintain the law of financial brokerage, implement the financial accounting system, and resist illegal income and expenditure and fraud. "Accounting Law" is the fundamental law of accounting work in China, and it is 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.

(2) Power to participate in the quota management of monetary fund plans. 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 well the 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.

Cashier Code of Ethics

(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 the work they perform.

(2) Familiar with regulations. Accountants should be familiar with financial laws, regulations, rules and the country's unified accounting system, and conduct extensive publicity in conjunction with accounting work.

(3) Act according to law. Accounting personnel shall perform accounting in accordance with the procedures and requirements stipulated by accounting laws, regulations and the unified national accounting system to ensure that the accounting information provided is legal, authentic, accurate, timely and complete.

(4) objective and fair. Accounting personnel should be practical and objective in handling accounting affairs.

(5) Do a good job. Accountants should do their best to serve the internal management and economic benefits of the unit.

(6) Keep a secret. Accounting personnel shall keep the business secrets of their own units. Except for legal requirements and the consent of unit leaders, they shall not provide or disclose their accounting information to the outside world without authorization.

Special attention of cashiers

The first is to be honest.

Honesty and integrity are the foundation of the cashier's career and the most important aspect of the professional ethics of the cashier. Cashiers have the cash and bank deposits of a unit. If they want to use public funds for their own purposes or for private use, they have convenient conditions and more opportunities. At the same time, external economic offenders often make ideas on cashiers, give small favors, and pull them into the water. It should be said that in the face of the test of money and material desires, the vast majority of cashiers have won people's praise with their firm will and noble qualities of integrity. Of course, there are also a small number of cashiers who use their posts to embezzle, corrupt, supervise, steal, and misappropriate public funds. In the end, they harm the collective and themselves.

The second is to adhere to principles.

The cashier is responsible for dealing with various interests. Only by adhering to the principle can the interests of the state, the collective, and the individual be properly handled. In work, sometimes it is necessary to sacrifice local and personal interests to protect national interests, and sometimes it is necessary to offend comrades and leaders in order to maintain the dignity of laws and regulations. These are things that cashiers should insist on and must do well. For a long time, the majority of cashiers have adhered to principles in their work and selflessly safeguarded the law of financial brokerage. Many cashiers have been commended and praised by the country and the people for this. This is the honor of the cashier. Of course, some cashiers have been retaliated for insisting on principles, but adherence to the principles will eventually be understood and supported by society, and punishment will be punished sooner or later. In order to protect the interests of the country and the collective, and to protect socialist public assets, the vast number of cashiers must truly shoulder the responsibility of accounting supervision imposed by the state, adhere to principles in cashier work, consciously resist unhealthy practices, and maintain the normal order of accounting work. Carry out your own contribution.