1. A maximum limit must be set for the teller's cash box, and cash exceeding the limit must be turned over and put into storage in a timely manner. At the time of shift handover, teller cash boxes should be replaced and inventoried. Cash transfers between tellers must follow strict procedures.

At the end of business, tellers should check the accounts and check the warehouse according to regulations; the warehouse clerk should count the physical cash and balance the inventory; the supervisor should check the cash balance in stock and day cash receipts and payments before closing the accounts at the outlet. Check the situation.

2. Strengthen the management of important blank vouchers. Important blank vouchers for business outlets should be designated to be kept and issued by designated personnel to ensure separate management of accounts.

When a teller receives important blank vouchers, they must be approved and signed by the supervisor; when issuing important blank vouchers, they must be used in sequence and canceled one by one; when selling important blank vouchers, they must check the reserved bank signature provided by the customer ;

When an important blank voucher is invalidated, it must be stamped with a "voided" stamp as an attachment to the off-balance sheet voucher for that day. At the end of business, the supervisor must check the accounting, actuality and bookkeeping of important blank vouchers.

3. Tellers should bind vouchers, account books and statements in a timely manner in accordance with regulations. Original vouchers and accounting vouchers should be bound in sequence. They can be bound in volumes by day or combined, but the combination should not exceed five days at most. ; Separate account pages and daily statements should be bound on a monthly basis;

Various registration books, monthly statements, balance sheets, profit and loss statements, year-end final accounts, etc. should be classified, consolidated and bound according to the prescribed retention period . All types of accounting files should be in accordance with the laws and regulations of the state and the head office on the management of accounting files, and the prescribed procedures for the retrieval, storage and destruction of accounting files should be strictly performed.

Extended information

Occupational risks

(1) Employees implement rules and regulations, and there is a risk of blind spots

The comprehensive teller system emphasizes single-person work Tellers can independently handle various financial services such as local and foreign currencies, savings, and credit cards for customers. This requires tellers to be familiar with the rules and regulations of these businesses and be able to fully master and apply them in work practice. middle. For a long time, commercial banks have had very little job exchanges between accountants and savings staff. Some are only familiar with the business of their own position and lack practical experience in the business knowledge of other positions. This will inevitably lead to the general teller's misoperation due to unfamiliarity with the rules and regulations. risk.

(2) Employees’ counter operations involve system process risks

The comprehensive counter system has canceled the review system, which requires tellers to be very familiar with the transaction and business processing procedures of the counter system. Be familiar with it and know what transactions implement what functions, which transactions are applicable to which businesses, and what business processing methods should be adopted.

If you are not familiar with transactions and business processing processes, you will inevitably use the wrong transactions and follow the wrong processes at work. Once transactions and processes are wrong, accounting entries will also be wrong, and the flow of funds will also be wrong, which will bring risks.

(3) Employee position management model, there are moral and operational risks

Different from the original risk control concept that emphasized "personnel separation", comprehensive tellers focus on "position" in terms of risk control. "Separation" means setting up three positions: tellers, general tellers, and business supervisors, and achieving risk control purposes through mutual constraints between positions in the same business.

If you do not strictly follow the requirements of job restrictions at work, divide the business of the second or third in-charge between different positions, such as bank drafts, special stamps for drafts, counting machines and encryption devices. If it is handed over to one person for safekeeping, it will be difficult to control the risk of individual people taking the opportunity to commit crimes, resulting in losses of bank funds.

Baidu Encyclopedia-Bank Teller