What Is The Duty Of The Cashier?

2010/11/13 11:18:00 28

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According to the accounting law of the People's Republic of China and the accounting regulations of the Ministry of finance, the cashier has the following

Duty

:

According to the state's cash management and bank settlement system.

Regulations

To handle the cash receipts and payment and bank settlement business, strictly examine the relevant original vouchers, compile the receipts and payment vouchers, and then register the cash journal and bank deposit journal in accordance with the receipt and payment voucher, and balance the balance.

Guarantee the safety and integrity of cash and all kinds of negotiable securities; handle the foreign exchange cashier business according to the provisions of the state's foreign exchange management and foreign exchange settlement and purchase of foreign exchange, and the relevant cashier; but the cashier shall not be responsible for registering any books except cash accounts and bank accounts.

The daily work of the cashier mainly includes three aspects: money fund accounting, current account settlement, wage accounting and so on.

Monetary fund accounting includes: cash receipts and payments; bank settlement, standardized use of checks; registration of journals; guarantee of the monthly closing; keeping cash and securities; checking the receipts, handling sales accounting; keeping the relevant seals.

The current accounts include: establishing settlement business for cash flow, setting up a liquidation system, and checking other pactions.

Money

To prevent the loss of bad debts.

Wage accounting includes: implementation of wage plans, supervision of wage usage, accounting of payroll documents, payment of wages and bonuses.