The work of the company cashier:

1. Handle bank deposits and cash collection.

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

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

4. Responsible for reimbursing travel expenses.

1. Employees’ business trips are divided into debit and non-debit. If you need to borrow, you must fill in the debit form, then submit it to the general manager for approval and signature, and submit it to the financial 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.

A. Cash receipt and payment

1. For cash receipt and payment, the amount must be counted in person and the authenticity of the note must be paid attention to. If counterfeit currency is received, it will be confiscated and the responsible person will be responsible.

2. Once the cash is paid, a "cash paid stamp" should be stamped on the original document. Any overpayment or underpayment shall be the responsibility of the responsible person.

3. Send the cash received every day to the bank and do not "sit back".

4. Do daily cash inventory work to ensure that the accounts are consistent. Prepare cash settlement statements to prevent cash profits 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. Special circumstances require approval.

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.

B. 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.

C. Reimbursement review

1. Whether the person handling the payment certificate has signed it and whether the certifier has signed it. If not, it should be supplemented.

2. Whether the original bill attached to the payment certificate has been altered. If so, ask for the reason or it may not be reimbursed.

3. Whether formal invoices are mixed with receipts, if so, they should be posted separately (in principle, except for financial bills printed with the financial supervision seal, other receipts cannot be reimbursed, nor can they be deducted before tax, Zhong Shu Replenish).

4. Whether there are more than 3 items filled in on the payment certificate. If it exceeds, it should be filled in again.

5. Whether the large and small amounts match. If it does not match, it should be corrected and refilled.

6. Whether the reimbursement content is reasonable reimbursement. If not, reimbursement should be refused. If there are special reasons, it should be reviewed and approved.

7. Whether the payment certificate is signed by the general manager. If not, no reimbursement will be made.

Extended information

Cashiers must have good professional ethics, love their jobs, be dedicated and diligent; they must manage finances scientifically and make full use of funds; they must abide by disciplines Abide by the law, strictly supervise, and lead by example; be clean, not greedy, and do not take advantage of the public; be realistic and reflect the true nature of economic activities truly and objectively; be careful to keep confidentiality; do your best to serve the unit’s central work and the unit’s overall interests, serve all employees, and firmly establish the idea of ??serving the people.

The basic principles of cashier work mainly refer to the principle of internal containment or the principle of separate management of cash accounts. Paragraphs 2 and 3 of Article 21 of the "Accounting Law" stipulate: "An auditing system shall be established within an accounting institution. Cashiers shall not concurrently be responsible for auditing, accounting file keeping, and registration of income, expenses, and creditor's rights and debt accounts."

The principle of separate management of money accounts means that any work involving the collection, payment, settlement and registration of money and property must be handled by two or more people, so as to restrict each other.

For example, the payment of cash and bank deposits should be reviewed and approved by the accounting supervisor or his authorized agent, the cashier should make the payment, and the bookkeeping staff should keep accounts; the payment of wages should be prepared by the payroll accounting staff Payroll, cashiers withdraw cash from banks and distribute wages, and bookkeepers keep accounts.

The main purpose of implementing separate management of money and accounts is to strengthen the mutual restraint, mutual supervision and mutual verification of accountants, improve the quality of accounting, and prevent work errors and malpractice.

The "Accounting Law" specifically stipulates that cashiers are not allowed to be responsible for auditing, accounting file keeping, and registration of income, expenses, creditor's rights and debt accounts. This is because cashiers are specialized in the collection and payment of monetary funds in each unit. Accountants, according to the principle of double-entry accounting, every time a monetary fund collection and payment occurs, it will inevitably cause changes in the accounting records such as income, expenses, claims, and debts.

In other words, every time a monetary fund collection and payment occurs, relevant account books such as income, expenses, claims, and debts must be registered. If the registration of these account books is handled by the cashier, it will lead to corruption and fraud. An opportunity to take advantage of. By the same token, if auditing and internal file keeping are also managed by cashiers, it will be difficult to prevent fraud by exchanging documents and altering records.

Of course, cashiers are not completely incapable of accounting. As long as the accounts they record are not accounts of income, expenses, claims, and debts, they can undertake part of the accounting work. In short, the principle of separate management of money accounts is an important principle in cashier work. All units should establish and improve this system to prevent the occurrence of private fraud and maintain the security of national and unit property.

What professional ethics should cashiers abide by? Cashiering is a special profession. It is exposed to large amounts of money all day long. Thousands of banknotes can really be said to be a fortune. Without good professional ethics, it is difficult to successfully pass the "money test". Compared with other accounting personnel, cashiers should strictly abide by professional ethics.

Baidu Encyclopedia - Cashier

Baidu Encyclopedia - Cashier