Financial Management: What Is The Accounting Method For Cashiers?

The cashier accounting method is the means to complete the teller's task, which is basically the same as the whole accounting method.

It mainly includes setting up accounts, double entry bookkeeping, auditing and filling vouchers.

Property checking, compiling report forms, and analyzing and utilizing cashier accounting data.

(1) setting up an account.

Setting accounts is a special way to classify, reflect and supervise the specific contents of accounting objects.

As for cashier accounting, it is blind and should be recorded and accounted for by cash, every bank deposit and every securities account.

The permanent accounts of the cashier include: "cash journal", "bank deposit journal, settlement account deposit", "bank account journal" - "special account deposit", "long-term equity investment - stock investment (* stock)", "short-term investment - stock investment (* * stock vote)" and so on.

(2) double entry bookkeeping.

Double entry bookkeeping is a special method for registering each economic business through two or more than two accounts.

In China, the three double entry bookkeeping methods have been applied in the past decades, such as "increase and decrease accounting method", "receipts and payment bookkeeping" and "debit and credit bookkeeping".

However, with the introduction of the new budget accounting system, enterprises and institutions and administrative units have unified use of the "debit and credit bookkeeping" method.

Therefore, at present, corporate treasurers should adopt the method of double entry bookkeeping.

(3) auditing and filling vouchers.

Auditing and filling up vouchers is a special method adopted to ensure the quality of accounting and examine the incorporation and legality of economic activities.

The cashier handles accounts of the economic business and checks the original vouchers before filling the bill, filling or checking the vouchers.

The original voucher is the written proof of the economic business and the basis of bookkeeping. The original voucher for each economic business is strictly audited, and the voucher is also filled in according to the original audit. Then the bookkeeping can be used to guarantee the accounting quality and clear the economic responsibility.

There are two different processes for the cashier to review the original voucher and the expense reimbursement personnel. The review of the cashier is a reexamination, an important and essential means to ensure the quality of accounting, a step in the work of the cashier, and the audit of expense reimbursement is a specialized financial management.

Personnel shall not take charge of audit work such as expense reimbursement.

(4) register books.

The register book is a special method for recording economic pactions consecutively, systematically and comprehensively on the account books according to the accounting vouchers.

According to the regular methods and procedures of bookkeeping, we can register books and make regular reconciliation and checkout. We can provide complete and systematic accounting information.

The cashier's journal should be registered in order, and the amount and balance of the loan should be regularly recorded. The detailed report should be checked with the general ledger account.

The cash journal also balances daily and checks with the cash in stock.

(5) property inspection.

Property checking is a special method of physical inventory, checking of books and checking and checking of all kinds of money and materials to ensure the consistency of accounts and accounts.

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It is possible to identify various assets, claims, liabilities, owners' rights and interests, strengthen material management, maintain the consistency between account keeping and actual storage, and provide reliable information for preparing statements.

The cashier should check the inventory cash every day, check the accounts regularly with the bank, and check the inventory of various securities and settlement bills at the right time.

(6) compiling accounting statements.

Compiling accounting statements is a special way to reflect economic activities and financial revenues and expenditures regularly in tabular form.

The preparation of accounting statements can reflect the financial status, operating results and budgets, and the implementation of plans, and provide reliable information for enterprises to increase production and economize and improve economic efficiency; provide relevant information for macroeconomic regulation and control of relevant government departments, and provide necessary information for investors and creditors to make investment decisions.

The cashier department mainly reports the situation of cash receipts and balances, the realization of cash receipts and payments plan, the utilization of funds, and the efficiency of fund utilization.

(7) accounting analysis.

The analysis and utilization of accounting data is a comparative analysis of the various economic indicators reflected in the accounting data, so as to tap the income potential, find ways to reduce costs, and expand business results.

The above special methods constitute a complete whole. They are interrelated and closely integrated, and must be closely linked to one link.

The lack of which link or the question of which link will affect the overall accounting quality.