An agent refers to a person who handles a certain business. For example, the workshop manager receives a payment from an employee and issues a receipt. At this point, the workshop manager who issued the receipt is the manager of the business. It should be signed in the manager column of the receipt for confirmation.

A cashier is a person who points out a position. After receiving the payment, the workshop management personnel shall hand it over to the cashier, who shall sign the cashier column to confirm the receipt of the payment and make the receipt voucher accordingly.

Extended data:

Audit of cash receipts and payments vouchers

Cash receipts and payments vouchers, including original vouchers and accounting vouchers. The original vouchers mainly include:

A cash check stub issued when withdrawing cash from the bank; Payment slip filled in when cash is deposited in the bank; Invoice (copy) of sporadic small sales; Staff advance travel expenses, grass-roots units borrow reserve funds IOUs; Employee contribution receipt (copy), etc.

Cash receipt and payment voucher of accounting voucher. All cash receipts and payments vouchers should be carefully checked:

(1) Check whether cash receipt and payment conform to the cash management system.

(2) Check whether the economic business is true and whether it is signed by the approver or agent.

(3) the technical review of the original documents, that is, whether the project is complete, whether the figures are accurate and whether the procedures are complete.

Accounting personnel prepare accounting vouchers for cash receipts and payments according to the audited original vouchers for cash receipts and payments. Cashiers handle cash receipt and payment business according to the audited accounting vouchers or original vouchers, and stamp the receipt and payment vouchers with "received" or "paid" to indicate that the money has been received and paid, and register the books accordingly.

In order to avoid repeated preparation of accounting vouchers and bookkeeping, when withdrawing cash from banks or sending cash to banks, only payment vouchers mainly made by lenders are prepared for collection and bookkeeping. For example, when cash is deposited in the bank, a cash payment voucher is prepared, and the accounting entries are:

Debit the "bank deposit" account and credit the "cash" account; When withdrawing cash from the bank, prepare the bank deposit payment voucher and make the following accounting entries: debit "cash" and credit "bank deposit".

Baidu encyclopedia-cash receipt voucher