How To Set Up And Equip Cashier Institutions And Personnel

One person and one post: a small unit.

The workload is not big enough to set up a full-time cashier.

One person and many posts: smaller units, smaller cashiers, and a part-time cashier.

If unconditionally set up an accounting unit separately, a part-time cashier shall be provided at least in the relevant institutions (such as the unit's office, logistics department, etc.).

However, part-time cashiers must not register the work of income, expense, creditor's rights and debt accounts, audit work and custody of accounting records.

A large number of people: larger units, larger cashiers, more tellers can be set up, such as separate teller and cashier, or cash teller and bank settlement teller.

1. institutional setup.

Cashier institutions are generally set up in accounting institutions, such as accounting departments and accounting offices of all enterprises and institutions, and set up cashier group and cashier office specializing in cashier business.

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"The twenty-first article of the first paragraph stipulates:" the units set up the accounting institutions according to the needs of the accounting business, or set up the accountants in the relevant institutions and appoint the accountants.

Those who do not have the qualifications may entrust the approved accounting consultation and service institutions that have been approved to set up.

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The accounting law does not make rigid provisions for the accounting, cashier institutions and personnel of various units, but requires all units to set up according to their business needs.

Each unit can set up a cashier institution according to the size of the unit and the requirements of monetary fund management, combined with the simpleness of the work of the cashier.

Take industrial enterprises as an example, a large enterprise can set up a cashier section in the finance department; a medium-sized enterprise can set up a cashier's office in the finance section, and a small enterprise can provide full-time cashiers under the financial unit.

In order to effectively manage and make full use of funds, some leading companies have concentrated on the teller business (or part of the cashier business) of some branches, and set up specialized internal settlement centers.

2. cashier staffing.

Generally speaking, enterprises and institutions that have regular cash receipts and expenditure businesses should be equipped with full-time or part-time cashiers for the cashier work of their own units.

The number of cashiers is mainly determined by the size of the cashier and the degree of redundancy. The principle of business needs is to satisfy the workload of cashiers and avoid the phenomenon of overstaffing and overstaffing.

Generally, we can adopt several forms, such as "one post", "one person more posts", "one post and more people".

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Monetary fund accounting.

Daily work is as follows:

(1) cash receipts and payments are reviewed and approved.

In strict accordance with the provisions of the state's cash management system, the auditors shall review the receipts and payment vouchers for the signature and check the receipts and payments.

For major expenditure items, it must be audited by the chief accountant, chief accountant or unit leader before signing the bill.

After receipt and payment, sign on the payment voucher, and stamp "paid" and "paid" stamps.

(2) handle bank settlement and standardize the use of cheque.

Strictly control the blank checks.

In case of special circumstances, it is necessary to issue a cheque that does not fill in the amount. The name of the receivables, the sum of money and the date of issue, the limit and the time limit for reimbursement must be written on the cheque, and the cheque holder shall sign the special register.

The blank check should be handed over to the issuer.

For a cheque that has been filled in wrongfully, it must be stamped "invalid" and kept with the stub.

When a cheque is lost, it is necessary to report the loss to the bank immediately.

No bank account is allowed to be leased or lent to any unit or individual for settlement.

(3) seriously log on to ensure the monthly closing.

According to the completed payment receipts, cash and bank deposit booklets are sequentially registered, and the balance is settled.

The balance of cash must be checked with the bank statement in time.

At the end of the month, a bank reconciliation statement should be compiled to keep the book balance in line with the balance on the bill.

For terminal accounts, we need to check in time.

We must keep the balance of bank deposits at any time, and we are not allowed to issue false checks.

(4) keep cash in stock and keep securities.

For cash and all kinds of securities, ensure that they are safe and intact.

The cash in stock must not exceed the limit approved by the bank, and the excess must be deposited in the bank in time.

No white money should be used to offset cash, and no more cash should be diverted at will.

If there is a shortage or surplus in cash, we should find out the reasons and deal with them according to the circumstances.

If there is a shortage, we shall be liable for compensation.

We must keep the secret of the cipher code and keep the key.

(5) keep the seal concerned and register and cancel the cheque.

The seal maintained by the cashier must be kept in good order and strictly used according to the prescribed purpose.

However, all kinds of cheques for issuing cheques shall not be placed in the custody of a cashier.

Blank receipts and blank checks must be strictly managed, registration books are set up, and procedures for cancellation must be handled conscientiously.

(6) review income vouchers and handle sales settlement.

We must carefully examine the relevant vouchers of sales business, deal with the settlement of sales accounts in a timely manner in strict accordance with the sales contract and bank settlement system, and urge the sale of goods to be collected.

When a sales dispute occurs, when a loan is refused, the relevant department must be informed of it in time.