The Basic Principles Of Cashier Work

The basic principles of cashier work mainly refer to the principle of internal restraints or the principle of accounting for money.

The twenty-first paragraph and second, third paragraph of the accounting law stipulates: "an auditing system should be established within the accounting body.

For example, the payment of cash and bank deposits should be examined and approved by the accounting supervisor or his authorized agent. The cashier pays the account keeper, and the payroll should be compiled by payroll accounting staff. The cashier will withdraw cash from the bank and distribute the wages, and the bookkeeping clerk will keep accounts.

The accounting law specifically stipulates that tellers are not allowed to take charge of auditing, accounting archives keeping, and registration of revenues, expenses, debt and debt accounts, because tellers are accountants who specialize in monetary fund receipts and payments. According to the double entry bookkeeping principle, every occurrence of a monetary fund's receipts and payments business will inevitably cause changes in account books, such as income, expenses or debts, debts, etc., or, every time a currency fund has been collected, businesses must register books relating to income, expenses, debts, debts, etc., and if these books are registered by tellers, they will provide an opportunity for embezzlement and fraud.

In the same way, if auditing and internal archival work are handled by tellers, it is also difficult to prevent fraudulent practices by means of changing documents and correcting records.

In short, the principle of money account control is a heavy principle of cashier work. All units should establish and improve this system to prevent the occurrence of malpractices and safeguard the safety of state and unit property.

Editor: vivi