Basic Knowledge Of Cashier Business

Although the company will set up cashiers according to the volume of business, each enterprise's teller personnel setting, accounting and working procedures should follow certain methods.

　　 1. Setting up teller staff

Enterprises should set up cashiers according to their size and volume of business. Enterprises with independent accounting, bank accounts, regular income and expenditure should be equipped with full-time local teller staff. For enterprises with small size and low workload, a full-time cashier or part time cashier can be set up. For enterprises with large scale and large amount of cashier business, there are also many teller staff who are responsible for cash payment and payment, bank deposit and payment business and cashier of currency funds.

　　 Two. The accounting method that the cashier should adopt.

The accounting method is to set up accounts, double entry bookkeeping, audit and fill up vouchers, register books, check the property and compile reports. The accounting method that the cashier should adopt should also be based on the nature of the cashier's work and choose the accounting method. For example, if an account is set up, the account needed to be set up by the cashier includes "cash journal", "bank deposit journal", "long-term equity investment" and "short-term investment" account. In accordance with the double entry bookkeeping method, each business account should be registered at the same time in two or more accounts at the same time, and the original voucher or accounting voucher can be rechecked in the process of settling accounts, but the cashier shall not be responsible for auditing the expense reimbursement at the same time. According to the requirements of business processing, the cashier should register the cash journal one by one day by day, pay the amount daily, check with the actual cash number, register the bank deposit journal one by one day by day, print the bills from the bank regularly, check the bank deposits, and register the security accounts according to the categories of the securities, or check the accounts regularly.

　　 Three. Accounting procedures for cashier business

The so-called accounting processing procedure refers to the sequence and method of recording, classifying, summarizing and editing accounting information, that is, the organization procedures and methods from credentials to accounting books to accounting statements. There are three kinds of accounting procedures in the existing accounting procedures: accounting voucher accounting processing procedures, summary account receipts, accounting processing procedures, accounting summary tables, accounting processing procedures. The difference between them is mainly that the basis of registration of general ledger is different. After all, cashier work is not a comprehensive business accounting, so the accounting procedures are different.

　　 Four. The resignation and transfer procedures of cashiers.

The forty-first provision of the accounting law stipulates that "the transfer or departure of accountants" must be handled smoothly with the taking over personnel. The transfer procedure of General Accountants is supervised by the person in charge of the accounting institution (Accounting Supervisor); the person in charge of the accounting institution (the accounting supervisor) handles the handover formalities, and the person in charge of the accounting office carries out the handover. If necessary, the competent unit may send someone to join the prison. The handover of the cashier must also be carried out according to the accounting law. When the cashier transfers his job or leaves the office, he should take over the transfer procedures with the taking over personnel. This is the duty of the cashier to the job and the important measure to distinguish the responsibility of the handover personnel and the takeover personnel. Doing well the handover work can make the accounting work link up before and after, ensure the smooth progress of accounting work, and prevent the unclear accounts and financial confusion.

There are two points in the handover of accounting work: first, accounting personnel must be cleared away from their jobs when they are removed from their work posts. Two, they should be supervised by supervisors in the handover process. The handover of cashiers is usually carried out in three phases.

The first stage is the handover preparation. 交接準備分六個方面：①將已經受理的經濟業務處理完畢;②將尚未登記賬目的登記完畢，結出余額，并在最后一筆余額后加蓋出納人員名章;③整理應該移交的各種資科，對未了事項和遺留問題要寫出書面說明材料;④編制移交清冊，將要辦理移交的賬簿、印鑒、現金、有價證券、支票簿、發票、文件、其他物品等內容列清;實行電算化的單位，移交人員還應在移交清冊上列明會計軟件及密碼、數據盤磁帶等內容;⑤出納賬與現金和銀行存款總賬核對相符，現金日記賬余額要與庫存現金一致，銀行存款日記賬金額要與銀行對賬單一致;⑥在現金和銀行存款日記賬扉頁的啟用表上填寫移交日期，并加蓋名章。

The second stage is the handover process. Before leaving the office, the cashier must transfer the accounting work I have managed to the transfer personnel within the prescribed time limit. The replacement personnel should be collected according to the handover detailed list item by item. The specific requirements are as follows: (1) cash in stock should be paid in face to face according to the balance of the journal, and there should be no shortage. If the replacement personnel find inconsistencies or "white stripes reach the warehouse", the handover personnel will be responsible for checking up within the prescribed time limit. Second, the negotiable securities should be collected according to the balance of the reference book. If the value of the negotiable securities does not coincide with the issuing price, they should be handed over according to the book value; third, the cashier account and other accounting materials must be intact and not omit. Find out the reasons, and indicate that the handover person is responsible for the transfer of the account. Fourth, the bank account should be checked with the bank statement. The cashier must apply to the bank for printing the bill before transferring. If there is an outstanding account, it is necessary to draw up the bank balance statement and adjust it to match. If there is a shortage, we must

The third stage is related matters after handover. (1) after the handover of the cashier is completed, the handover and the supervisor shall sign and seal the handover list, and indicate the name of the unit, the date of delivery, the duties and names of the handover and the supervisor, and the questions and opinions that need to be explained on the handover list. Second, the personnel shall continue to use the books before transfer, and may not make any separate accounts to ensure that the accounting records are linked up before and after, and the contents are complete. Third, the handover shall be completed in three copies, and each party shall have one copy and one file.

　　 Five. Other related businesses

In some enterprises, apart from doing what we have to do, the cashier should do some other related work, such as filling out the original vouchers, checking the original vouchers before registering the accounting books, and processing the lost certificates.

　　 (1) filling up original vouchers.

The original voucher of an enterprise is divided into self-made original vouchers and foreign original vouchers. Self made vouchers are usually filled by business leaders when business occurs, but some require tellers to fill in, such as cash delivery orders, receipts, checks, check stubs, receipts receipts, cashiers' reports and so on. The original self-made vouchers are filled out by tellers. For external primary indications, they are mainly used to certify their authenticity and whether they have legal effect. The following points should be noted:

(1) the original vouchers obtained from the external units first identify whether they belong to the legal effect, whether the tax bureau or the Finance Bureau has a supervisory chapter, whether the producer's certificate meets the requirements, and pay attention to whether there are special invoices issued for the original vouchers, financial statements or official seals, and whether there are any fixed special recognized signs, such as car tickets, airplane tickets and so on. The original voucher is not necessarily stamped with official seal, but there must be a complete procedure to meet the requirements of financial reimbursement.

(2) the original voucher issued from abroad must be stamped with the official seal of the unit, and the original certificate must be duplicated with duplex duplicated paper and numbered consecutively, and the original voucher containing the financial seal or personal seal must be kept together, such as remittance unit remittance voucher, etc.

(3) the original voucher for the purchase of a physical object must have a physical check list; the original proof of the payment must be proved by the official collection of the receivables and cannot be recorded in IOUs.

(4) when a worker is on a business trip, he has to fill out a formal loan form, which is used as a bookkeeping basis and will not be returned to the borrower when he returns from business trip. The borrower will rewrite the slip slip for the purpose of recharging the account. If there are more borrowings, the payee cashier will receive separate receipts as proof of entry.

(5) for important blank original vouchers, special personnel should be appointed for safekeeping. When they are in use, they should go through the procedures for application, specify the purpose, the unit of use, the recipients and the starting date of the receipt.

(6) for the original vouchers with high frequency, nature and content, but only with different amounts, the original voucher summary can be compiled, such as taxi tickets for reimbursement, reimbursement of drugs, invoices sold to individuals, etc. The original voucher summary table should have the following contents: summarizing the original voucher number, filling date, economic business content, quantity, unit price, tax, witness, auditor, payee, and the number of original vouchers attached. The summary table is like the flow account bill, which is registered according to the order of economic transactions and finally added. If these original vouchers are not many, they can be attached to the summary table. If the quantity is too large, they should be individually numbered and kept in good order.

　　 (two) review of original vouchers.

In the enterprise, the cashier shall carry out the reimbursement procedure according to the original voucher, register the cash journal and bank deposit journal, and check the original voucher of the execution procedure. This requires the cashier to carry out the system and stick to the principle when reviewing the case, and deal with the original vouchers which are untrue, incomplete, incomplete procedures, unclear writing and calculating errors according to the requirements and procedures of handling the original vouchers. If the accountants do not stop or correct, nor submit written opinions to the leaders of the unit, they shall bear legal liabilities. They shall report to the competent units or the financial, tax and auditing organs for serious offense or damage to the interests of the state and the public. When reviewing the original voucher, the cashier should pay attention to the following questions:

(1) authenticity review. The business content specified in the original voucher is the true face of the economic business. It must not cover up, distort or tamper with the original situation. This requires the parties and units, time, place, content, quantity and amount of the economy to be authentic. Besides the business personnel signing the original voucher, the person in charge of the business must be signed by the chief accountant and audited by the accounting supervisor before it can be used as the original voucher.

(2) integrity check. According to the essential elements of the original voucher, check whether the original voucher has been completed. For some businesses, there is a need for circumstantial evidence to be used as the basis for reimbursement. If the original vouchers need to be identified, if the original vouchers are not uniform, it will be regarded as incomplete procedures. For example, the purchase invoice should be accompanied by the purchase name, specification, quantity, sales unit's certificate of entry, or warehousing of the unit, without the need to enter the warehouse. The signature on the invoice should be signed by the reference person.

(3) review of legitimacy. It refers to the original document that meets the requirements of accounting system and enterprise financial management. When reviewing, pay attention to: (1) fake invoices or fake cheques often do not coincide with time. If someone is on a business trip, they return to reimburse invoices, which do not coincide with their business hours, indicating false invoices, and many other fake invoices, such as the issuing party or the invoice itself is a wig ticket. The cashier should have some basic ability to distinguish false invoices, so that there will be no problems. Note that although the original invoice is true, it does not fall within the scope of reimbursement according to the enterprise financial system. Such as private purchase of personal goods, personal consumption items and so on. If the enterprise reimbursement system allows for the reimbursement of private consumer goods, but in the accounting process, we should pay attention to this situation, which is similar to paying personal remuneration to individuals, and withholding and paying personal income tax. Therefore, the cashier must understand the system and grasp the reimbursement scope. Besides, it is also necessary to note that although some expenses can be reimbursed, the system has limited restrictions on the proportion or amount of reimbursement, for example, most units stipulate that the reimbursement of the medical expenses of the employees should be borne by the parents and the units separately. In addition, in many units, different travel expense reimbursement standards are stipulated, such as what kind of transportation and daily subsidy standard, etc.

　　 (three) handling of lost original vouchers

If the party or the original depository keeper loses his original credentials due to carelessness, he should obtain the proof of the official seal issued by the original issuing unit, and indicate the number, amount and content of the original certificate. It can be replaced by the original director of the accounting institution, the accounting supervisor and the unit leader after the approval of the original accountant. If it is impossible to obtain certificates, such as trains, ships, air tickets, etc., the parties shall write detailed information, and be authorized by the head of the accounting institution, the accounting supervisor and the unit leader, and then make the original voucher.