The Relationship Model Between Cashier And Other Accountants
Accounting, from its accounting books, can be divided into general ledger accounting, subsidiary ledger accounting and cashier. The three are not only differentiated but also related, which is the relationship between division of labor and cooperation.
First, general ledger accounting, subsidiary ledger accounting and cashier have their respective division of labor. The general ledger accountant is responsible for the overall accounting of the enterprise's economic business. Economic management and Management Decision making provides comprehensive and comprehensive accounting information; subsidiary ledger accounts are responsible for the subsidiary ledger of enterprises, providing detailed classified accounting information for economic management and operation decisions of enterprises. Cashier It is responsible for the collection, custody and accounting of enterprise bills, monetary funds and securities, and provides various financial information for the enterprise's economic management and operation decisions.
As a whole, money accounts must be allocated, and cashiers should not be responsible for auditing and keeping accounting records, nor be responsible for registration of accounts receipts such as income, expenses, debts and debts. General ledger accounting and subsidiary ledger accounting are not allowed to control money and assets.
第二，它們之間又有著密切的聯系，既互相依賴又互相牽制。出納、明細分類賬會計、總賬會計之間，有著很強的依賴性。它們核算的依據是相同的，都是會計原始憑證和會計記賬憑證。這些作為記賬憑據的會計憑證必須在出納、明細賬會計、總賬會計之間按照一定的順序傳遞；它們相互利用對方的核算資料；它們共同完成會計任務，不可或缺。
At the same time, they contain and control each other. Cash in cashier Bank There is an equal amount relationship between the savings journal and the general ledger account and the general ledger, the general ledger and its subsidiary ledger, the securities account in the subsidiary ledger and the corresponding securities account in the teller account. In this way, teller, subsidiary ledger accounting and general ledger accounting constitute a mutual restraint and control relationship, the three must check each other to maintain consistency. Three.
Third, Cashier The difference between the accounting and the subsidiary ledger accounting is only relative. Cashier accounting is also a special accounting. It requires that journals be set up according to cash and bank deposits separately, and bank accounts should be set up separately according to different account holders.
"Cash journal" should balance every day and check with the inventory number. The "bank journal" should also balance the balance within months to check with the bank. At the end of the month, accounts must be made according to the regulations. Monthly reports will be issued, accounting results will be checked and checked with the general ledger for cash and bank deposits.
Fourth, Cashier Work is a matter of accounting and management. Cashiers work mainly in cash, bank deposits and the balance of payments and deposit accounts of various negotiable securities, as well as the custody of cash and securities and the management of bank account accounts.
Cash and negotiable securities are kept in the cashier's safe. Bank deposits are handled by the cashier. The cashier accounts are processed and cash, negotiable securities and other physical assets are managed. There is a significant difference from other financial and financial work on this point. except Cashier Other accountants are accountants, regardless of money or account.
This division of work for the cashier does not violate the principle of "accounting for money". As the cashier account is a special subsidiary ledger, the general ledger accounts should also set up the corresponding general ledger for cash, bank deposits, long-term investments and short-term investments to control the total amount of cash, bank deposits, securities and so on. Among them, securities should also be classified by other forms except cashier accounts. Fifth, the teller's work is directly involved in the process of economic activities.
Cargo Purchase and sale There must be two processes, the pfer of goods and the settlement of goods. The payment of goods, namely the income and payment of the price of goods, must be completed through the cashier's work. The collection and payment of cash, the operation of various securities and the handling of other financial businesses are inseparable from the participation of the cashier. This is also a notable feature of the cashier's work. Other financial work generally does not directly participate in the process of economic activities, but only reflects and monitors them.
Editor: vivi
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