1. Cashier Post Work Process

(1) Cash Collection and Payment

1. Cash Collection

According to the receipt issued by the accounting post (Invoice issued by sales accountant) Receipt——→Check that the amount issued on the receipt is correct, the capitalization is consistent, and it has the signature of the person handling it——→Sign on the receipt (invoice) and stamp the financial settlement seal——→Place the receipt ② Give the payer the copy (or invoice copy) - → register the cash flow account with the accounting copy - → register the bill and pass the registration copy - → pass the accounting copy and the bill registration copy to the corresponding post for signing and making a certificate

< p>Salaries and Fixed Assets Post (Utilities and Electricity Bills, Collection Accounts)

Management Expenses Post (Other Receivables)

Sales Accounting Post (Payment)

Cost accounting post (processing fee, material payment)

Note: (1) In principle, receipts can only be issued when cash is received. If a receipt needs to be issued when receiving bank deposits or placing accounts, verify the receipt. The word "Transfer" has been written, and then the "Transfer" seal and financial settlement seal have been stamped, and the registered bill delivery registration copy has been passed to the corresponding accounting post.

(2) For amounts withheld when wages are paid, the payroll and fixed assets office will issue a receipt, which does not need to be signed by the payer.

2. Cash payment

(1) Expense reimbursement

Check and verify that the amount of the cash payment voucher sent by each accounting post is consistent with the original voucher——→Check and merge Supervise the signature of the payee - → Pay according to the amount of the accounting voucher - → Stamp the "Cash Paid" stamp on the original voucher - → Register the cash flow account - → Submit the accounting voucher to the supervisor for review in a timely manner

(2) Payment of labor fees and welfare fees

Pay with the expenditure certificate issued by the Human Resources Department (including workshop wage difference, cash, bonuses, etc. that need to be paid in cash)——→ Stamp the "Cash Paid" stamp on the expenditure certificate - → Register the cash flow account - → Register the bill and deliver the registration book - → Pass the expenditure certificate together with the bill delivery registration book to the salary and welfare post for signing and making a certificate

3. Cash deposit, withdrawal and custody

Issue a cash check (or present a CCB passbook) every morning to withdraw cash according to the payment plan -→keep the cash safely and properly and pay the cash accurately -→count the cash in a timely manner ——→Send the cash balance to the bank at 3:30 pm

Note: (1) After get off work in the afternoon, the cash inventory should be within the limit.

(2) When withdrawing cash from the bank and depositing cash in the bank, you must notify the security personnel and pay attention to confidentiality to ensure the safety of funds.

4. Manage the cash journal, achieve daily settlement and monthly settlement, and check the balance with the computer account in a timely manner.

(2) Bank deposit collection and payment

1. Bank collection

(1) Collection of goods received, checks and bills sent by sales accountants → verification and replenishment Fill in the bill → Submit the supervisor's endorsement when you go to work in the morning → Send the driver's payment and retrieval slip - → Organize the payment receipts received from the bank - → Paste the first copy and the receipt together - → In the computer Prepare a repayment registration form and enjoy it - → Print - → Send the repayment registration form together with the repayment slip to the sales accountant

(2) Receipts from other items

Receive receipts other than Checks and money orders for items other than payment of goods——→Fill in the invoice——→Incoming account——→Reply note——→Register the bill transfer registration book——→Relevant positions

(3) Loans

Receive the bank loan account receipt——→Register the note and transfer the registration copy——→Transfer to the management expense position

2. Bank payment

(1) Daily business Payment

According to the payment approval form (planned expenses shall be reviewed by relevant positions, planned expenses of more than 100,000 yuan or unplanned expenses shall be reviewed by the Finance Minister or Financial Director), there is no unreported amount for the department in the previous period in the reconciliation statement. ——→Issue a check (money order, wire transfer)——→Use the registration book to register the check——→ Paste the check and money order stubs on the payment approval form (indicate the check number and bank name if there is no stub)——→ Stamp " "Transfer" stamp——→Registration document transfer registration copy——→Transfer to relevant post certificate making

——→Material accounting post (material procurement)

——→Cost accounting post ( Outsourcing processing, workshop quality assurance expenses)

——→Administrative expenses post (funds used by the management department)

——→Sales expenses post (funds used by the sales department)

——→Salary and welfare post (salary cashing, welfare)

——→And fixed assets post (GMP department expenses, fixed asset purchase and construction)

Note: (1 ) Checks issued should be filled out completely, and it is prohibited to issue checks with blank amounts and blank payee units.

(2) The name of the payee of the check (money order, wire transfer) issued should be consistent with the contract and invoice.

(3) Individuals and departments whose accounts have not been reimbursed in the previous period will not be allowed to handle payment services.

(2) Punch-in salary

Issue a check based on the payment approval form issued by the salary position (signed by the Finance Minister) - → fill in the bill - → hand it to the driver along with the salary tray Nanhu Construction Bank——→ Use the registration book to register a check——→ Paste the check stub on the payment approval form——→ Stamp the “transfer” stamp——→ Register the document and transfer the registration book——→ Salary and Welfare Post

< p>Note: (1) Every month, the required salary funds are transferred to Nanhu Construction Bank 2 days in advance according to the salary payment time, and the salary funds are transferred from ICBC to Shouyi China Merchants Bank on time.

(2) The check with punched salary must be delivered to the bank together with the salary tray 1 day before the salary payment date.

(3) The salesperson cashes the check

Issue the check based on the payment approval form (signed by the Finance Minister) from the sales accountant -→ fills in the bill -→ gives it to the driver to send to the bank Pour it into the account——→ Register the check using the registration book——→ Paste the check stub on the payment approval form——→ Stamp the “transfer” stamp——→ Register the document and transfer the registration book——→ Salary and Welfare Post

< p>(4) Loan repayment and bank settlement

Receive the bank loan repayment voucher and handling fee settlement voucher—→pass the registration document to the registration copy—→pass the management fee post

(5) Pay taxes

①After the tax is paid, go to the tax post and receive the tax stamp (with payment approval form attached)——→Fill in the bank account number and invoice of the transfer bank

② The tax entry card must be approved by the payment post filled in - → issue a check - → fill in the invoice - → hand it over to the driver to send to the bank for payment - → register the check with the receipt and check stub - → transfer to the tax post preparation Voucher

③ From the tax payment card to the tax post, the tax payment receipt and the tax card transfer receipt - → use the registration book to register the check - → transfer the tax post establishment voucher

< p>(6) Submit each bank statement to the internal audit post in a timely manner to prepare a bank reconciliation form, clean up and inquire the accounts on the reconciliation form in a timely manner, and instruct relevant positions to process the accounts.

3. Calculate the fund balance of each bank according to the bank's receipt and payment situation, keep track of the deposit balance of each bank at any time, and avoid short positions.

4. Be proficient in the company's bank accounts (unit name, account opening bank name, bank account number).

(3) Job requirements

1. Familiar with various financial management systems of the company.

2. Understand the work content of each position in the Finance Department and do a good job in connecting with each position.

3. Accurately collect and pay cash, properly keep cash and securities, and ensure the safety of funds.

4. Insist on counting cash every day, check cash journals in a timely manner, and achieve daily and monthly settlements.

5. Keep track of the balance of each bank account at all times, and it is prohibited to issue bad checks.

6. Establish a good window image.