How to do a good job as a cashier

Cashier Business Processing Procedures

□ Collection Procedures

The cashier department must present cash receipt summons (including various vouchers deemed to be cash receipt summons) ) to collect payment, the procedure is:

1. Cash should be collected according to the cash receipt summons point. After verifying the authenticity of the cash, the cash receipt summons should be stamped with "receipt date stamp" and "point "" (the semi-numbers of the receipt summons are listed in order from the first number every day) and stamped with a private seal.

2. If a trust note or various vouchers need to be issued or returned, the "number plate" number should be registered at the ticket maker's number at the bottom of the summons (the number plate should be stamped with the summons and a private seal) ), hand the "number plate" (the second copy of the receipt is used instead of the number plate when issuing a trust note) to the customer to collect the required voucher from the original handling department.

3. Register the collected summons in order:

(1) Cash receipt account.

(2) After the cash receipts are recorded in the journal, the summons and attachments are submitted to the relevant departments for processing. After the relevant departments have completed the procedures, they will collect the "number plate" according to the number and call sign recorded in the summons (pay attention to whether it has been altered), and hand over the trust slip or voucher based on it.

□ Payment Procedure

The cashier department must present cash disbursement subpoenas (including various payment vouchers that are regarded as cash check subpoenas).

1. All payment subpoenas must be approved by the handler, accounting staff and supervisors at all levels in accordance with the procedures before payment can be made.

2. When the cashier pays money, he must first confirm that the subpoena has the approval seal and then register it in the subpoena "semi-colonized" (numbered in order from the first number every day) at:

(1) Cash disbursement account.

(2) Cash disbursement journal.

3. After stamping the "payment date stamp" and private seal on the subpoena and the attached voucher, check the money, call the number written on the left side of the subpoena, and collect the "number plate" from the customer (note the number) (whether there have been any corrections)) and after confirming that the amount is correct, the payment will be made in cash (including checks).

4. All checks issued by the company should be in registered form. After the check is signed and stamped by the supervisor, it should be countersigned by the accountant and cashier.

□ Cashier affairs

(1) Sorting of notes and coins:

1. All receipts of notes and coins should be sorted into whole numbers and then sealed. The method is as follows:

(1) Coins of various denominations should be sorted separately, with every 100 pieces of the same denomination being one bundle and every 10 bundles being one bundle.

(2) Each bundle should be sealed with a paper label and a sticker should be added to each bundle, indicating the year, month and day.

(3) For less than 100 banknotes of the same denomination, 50 banknotes may be folded and sealed.

(4) The receiving personnel who tie each bundle should stamp their private seal.

(5) For various coins of the same denomination, every 50 coins are in a roll, and every 1,000 coins are in a bag. The name bag of each roll must be stamped with the private seal of the collector.

2. The money counting personnel are responsible for the coins they sign. Customers can only count the money in person. Once the banknotes leave the counter, all seals will be invalid.

(2) Other matters:

1. Withdrawal and deposit of cash:

(1) Appropriate personnel should be dispatched for the withdrawal of bills and cash from the bank's treasury. If the amount is large or deemed necessary, additional personnel should be dispatched to handle the matter.

(2) At the end of each day's business, all funds should be deposited in the bank's treasury as much as possible, except for a portion that is reserved as necessary payment funds for the opening of business the next day.

2. Inventory:

(1) Except for cash, any other bills, IOUs or withdrawal receipts cannot be offset against the cash inventory. After closing the accounts at the end of business, if there is any money received (paid), the payment procedures for the next day should be completed and kept together with the subpoena after being approved by the supervisors at all levels.

(2) The daily cash on hand must be consistent with the amount stated in the "cash inventory table". If there is any discrepancy, it should be reported to the supervisor immediately, and the reason for the discrepancy should be found out on the same day. If it is indeed impossible to do so on the same day, When found out, it should be sorted into the account of temporary collection or temporary payment, and the investigation should be continued the next day.

3. Vault:

(1) A primary and secondary key should be provided for the inner and outer doors of the vault. The primary key for the inner door is managed and used by the cashier, and the primary key for the outer door is owned by the manager or The deputy manager is designated to be in charge, and no one is allowed to open or close the vault. The deputy keys to the inner and outer doors are sealed by the manager together with the accounting section chief and the cashier in charge, and then handed over to the manager for safekeeping.

(2) When the primary key cannot be used for some reason and the secondary key must be used, the manager must work with the accounting section chief and the cashier in charge to unseal it and seal it again after use.

4. Storage of valuables:

When business-related securities and other valuables need to be stored in a cashier-specific vault, they should be bundled or organized by the handling personnel. After the box is sealed and signed by the person in charge, it is handed over to the cashier together with the storage slip (indicate the number of items deposited). After the cashier collects it, he signs the storage slip and hands it to the handler for receipt. When the items are returned, they are taken back for safekeeping. After cancellation, bind and keep for future reference.

5. Use of bank deposit check books:

(1) When receiving a check book, the number must be registered in the "Blank Document Registration Book" by the administrator assigned by the supervisor. Submit it to the handling personnel for signature and use.

(2) A voided check must be stamped "voided" and affixed to the stub with the same number to show caution.

(3) At the end of each day's business, the clerk should immediately check the check stubs issued on that day. The balance amount is on the back of the last stub to see if it matches the total number of bank deposit accounts issued. At the same time, check Check whether the number of unused blank sheets matches.

(4) The used check book (stub) must be returned to the custodian to check whether the number of used sheets and the number of invalid sheets are consistent, and it must be noted in the remarks column of the "Blank Document Register" before it is properly Preservation (set for 15 years).

6. Seals for bank deposits:

The seals for bank deposits are the seal of the person authorized to sign (signature, professional seal, private seal) and the seal of the countersigning officer (accounting department) Chief, Trust Section Chief, Cashier’s seal).

7. Use of number plates:

(1) The "number plate" itself is not a payment voucher. It is only a mark for the handler to conveniently recognize the delivery to the customer. The supervisor should assign the handler Responsible for distribution, recovery and verification.

(2) When the manager issues the number plate, the number should be registered in the "blank document registration book", which should be signed and sealed by the manager. After the business is over, each manager should record the number plate on that day. The recovered parts after use and the unused parts are sorted separately and returned to the administrator for centralized storage. The recovered parts after use are kept for one month and then burned.

(3) When issuing a "number plate" to a customer, the handler should stamp the customer's private seal and date stamp on the front and the receipt of income or expenditure. When withdrawing the "number plate", the operator should The seals should be carefully checked to prevent counterfeiting and should be canceled immediately after being recovered.

(4) The "Directory" will be invalid the next day. After the business closes on that day, if the customer fails to withdraw the money, the handler should report to the responsible section chief and fill in the (goods) temporary payment receipt. In the future, when customers come to withdraw money with the receipt, they must find out the reason and report it to the supervisor for approval, and then fill in (borrow) a temporary payment summons to handle the payment. The "number plate" manager should register the number for future reference.

(5) If the number plate is lost, the following points should be followed:

When the customer loses it, the customer should find out the nature of the transaction, the amount and other details. If there is no doubt, The customer should be asked to cancel the order in writing and pay the amount after approval by the supervisor. However, if deemed necessary, a document must be secured before payment is made.

When an internal manager or manager of the company loses his or her device, he or she should report it to the supervisor to find out the cause of the loss. If an accident occurs due to the loss, the manager or manager shall bear all the responsibilities.

When the above two situations occur, the administrator should be notified to register the number for future reference.

(6) "Number plates" should be printed in a variety of different colors, and should be distributed in different colors every day during management and distribution to prevent imitation or counterfeiting.

□ Handling of Bills

(1) Things to note when accepting bills:

1. No bills that are unrelated to business may be accepted.

2. If the bill is not in person, the customer should endorse it in person; if it is a named bill, the person paying it should stamp it with a seal.

3. If the face value of the bill received is greater than the amount payable, it shall not be refunded until it is cashed. The difference shall be refunded after being processed in the "temporary collection" account as soon as it is cashed.

4. When each handler in the business department (including field staff and cashiers) receives the bill, they should immediately draw two horizontal lines on the upper left corner of the bill and indicate the receipt of the bill in the summary column of the receipt. Date, bill number, payment bank, amount and maturity date.

(2) Handling of receiving bills on demand from this port:

1. Whenever a cashier receives bills on demand from this port, he should propose an exchange on the same day and stamp the summary column of the received bill If the "first handover" or "second handover" stamps are not exchanged on the same day, the "exchange" stamp should be stamped on the summary column of the income summons so that the handler can use it as a basis for filling in the relevant account books to eliminate fraud.

2. When a cashier's bill is cashed or returned after being exchanged, he should check whether the bill was issued by the company and whether the reason for the refund is sufficient. After confirming it, he should contact the manager immediately for the final decision. Quick method to notify customers to come and handle refund procedures.

3. The demand bills received by the cashier should be immediately registered in the "Bill Detailed List" and the bank type should be noted when depositing it into the bank deposit, so that it can be reconciled with the bank bank when necessary.

(3) Handling of bills receivable:

1. When the cashier accepts bills receivable, the bills should be properly kept in order of maturity (bills from other places should be kept separately and promptly Propose collection), and list them in the "Notes Receivable Reference Book" according to the maturity date according to the detailed list of bills receivable. The number and amount of bills in custody should be consistent with the records in the Notes Receivable Reference Book.

2. When a note receivable expires, the cashier should check out the note on that date and check it against the records in the "Notes Receivable Review Book" before depositing it into the bank's warehouse.

3. When a customer requests to exchange or take back a bill in the company's custody, a written application should be made in principle unless the exchange is in cash. When the supervisor approves the exchange, the cashier should record it in the "Bills Receivable Reference Book" If you change the record in this note, you should ask your supervisor to stamp it as proof.

Cashier Business Processing Procedures

□ Collection Procedures

The cashier department must present cash receipt summons (including various vouchers deemed to be cash receipt summons) ) to collect payment, the procedure is:

3. Register the collected summons in order:

(1) Cash receipt account.

□ Payment Procedure

The cashier department must present cash disbursement subpoenas (including various payment vouchers deemed to be cash check subpoenas).

1. All payment subpoenas must be approved by the handler, accounting staff and supervisors at all levels in accordance with the procedures before payment can be made.

(1) Cash disbursement account.

(2) Cash disbursement journal.

4. All checks issued by the company should be in registered form. After the check is signed and stamped by the supervisor, it should be countersigned by the accountant and cashier.

□ Cashier affairs

(1) Sorting of notes and coins:

1. All receipts of notes and coins should be sorted into whole numbers and then sealed. The method is as follows:

(1) Coins of various denominations should be sorted separately, with every 100 pieces of the same denomination being one bundle and every 10 bundles being one bundle.

(2) Each bundle should be sealed with a paper label and a sticker should be added to each bundle, indicating the year, month and day.

(3) For less than 100 banknotes of the same denomination, 50 banknotes may be folded and sealed.

(4) The receiving personnel who tie each bundle should stamp their private seal.

(5) For various coins of the same denomination, every 50 coins are in a roll, and every 1,000 coins are in a bag. The name bag of each roll must be stamped with the private seal of the collector.

2. The money counting personnel are responsible for the coins they sign. Customers can only count the money in person. Once the banknotes leave the counter, all seals will be invalid.

(2) Other matters:

1. Withdrawal and deposit of cash:

(2) At the end of each day's business, all funds should be deposited in the bank's treasury as much as possible, except for a portion that may be reserved as necessary payment funds for the opening of business the next day.

2. Inventory:

(1) Except for cash, any other bills, IOUs or withdrawal receipts cannot be offset against the cash inventory. After the closing of the business, if there is any money received (paid), the payment procedures for the next day should be completed and kept together with the subpoena after being approved by the supervisors at all levels.

(2) The daily cash on hand must be consistent with the amount stated in the "Cash Inventory Table". If there is any discrepancy, it should be reported to the supervisor immediately, and the reason for the discrepancy should be found out on the same day. If it is indeed impossible to When found out, it should be sorted into the account of temporary collection or temporary payment, and the investigation should be continued the next day.

3. Vault:

4. Storage of valuables:

5. Use of bank deposit check books:

(2) A voided check must be stamped "voided" and affixed to the stub with the same number to show caution.

6. Seals for bank deposits:

7. Use of number plates:

(5) If the number plate is lost, the following points should be followed:

When the above two situations occur, the administrator should be notified to register the number for future reference.

□ Handling of Bills

(1) Things to note when accepting bills:

1. No bills that are unrelated to business may be accepted.

2. If the bill is not in person, the customer should endorse it in person; if it is a named bill, the person paying it should stamp it with a seal.

(2) Handling of receiving bills on demand from this port:

(3) Handling of bills receivable:

Cashier workflow

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The cashier’s job:

1. Handle bank deposits and cash collection.

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

3. Make bank accounts and cash accounts, and be responsible for keeping the financial seal.

4. Responsible for reimbursing travel expenses.

1. Employees traveling on business can be debited or not. If you need to borrow, you must fill in the debit form, submit it to the general manager for approval and signature, and submit it to the finance department for review. After confirmation, the cashier will issue the payment.

2. After the employee returns from a business trip, he or she should fill in the payment certificate truthfully, and put a receipt or invoice on the back of the form. It should be signed by the certifier first, and then signed by the general manager, and the payment will be reimbursed and then approved by the accountant. After review, reimbursement will be given by the cashier.

5. Payment of employee wages.

Cashier work details:

Work items and inspection procedures

Error prevention and correction procedures

Cash collection and payment

1. For cash payments, the amount must be counted in person and the authenticity of the note must be noted.

If counterfeit currency is received and confiscated, the responsible person will be responsible.

2. Once the cash is paid, a "cash payment stamp" should be stamped on the original document.

The responsible person shall be responsible for overpayment or underpayment.

3. Send the cash received every day to the bank.

Do not sit still.

4. Do daily cash inventory work every day to ensure that the accounts are consistent.

Prepare cash statements to prevent cash gains and losses. Cash and equivalents should be returned to the general manager's office after get off work.

5. Generally, we do not handle large-denomination cash payment services. Payment requires transfer or exchange procedures.

Approval is required under special circumstances.

6. No matter how much the employee borrows when going out, the general manager must sign, approve and use the debit note to borrow.

If the loan is not approved and any disputes arise, the person responsible will be responsible.

Bank account processing

1. When registering bank journals, first distinguish the accounts to avoid being pretentious. Open exchange procedures.

2. Check out the deposit balance of each account every day so that the general manager and financial accountant can understand the company's fund operation and allocate funds.

Fill out the closing form before leaving get off work every day.

3. Keep all kinds of blank checks and do not leave them randomly.

4. The company’s accounting seal is usually kept by the cashier.

The accounts should be submitted to the general manager after get off work every day.

Reimbursement review

1. Whether the person handling the payment certificate has signed it and whether the certifier has signed it.

If not, make up for it.

2. Whether the original bill attached to the payment certificate has been altered.

If yes, ask for the reason or it may not be reimbursed.

3. Whether the formal invoice is mixed with the receipt.

If so, they should be posted separately.

4. Whether there are more than 3 items filled in on the payment certificate.