What Are The Daily Work Contents Of The Cashier?

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

(1) monetary fund accounting.

First, 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

Standardize the use of checks.

Strictly control the blank checks.

If it is necessary to issue a cheque that does not fill in the amount due to special circumstances, 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 journal entries are sequentially registered and the balance is settled.

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

At the end of the month, a bank reconciliation statement should be compiled to make the book balance and the bill.

Coincide.

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 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.

Review revenue receipts 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.

(2) settlement of pactions.

First, handle the settlement of pactions and establish a liquidation system.

Settlement of other pactions.

The contents of the cash settlement business mainly include the settlement of accounts between the enterprise and the internal accounting unit and the staff and workers. The enterprises and the external units can not handle the pfer procedures and the settlement of funds between individuals, and the small amount of settlement below the starting point of settlement.

All kinds of receivables and temporary payments other than purchase and sale shall be collected and settled in a timely manner.

For reasons of unrecoverable accounts receivable and unpayable accounts payable, the reasons should be identified and processed according to the regulations.

The enterprises that implement the reserve fund system should check the quota of the reserve fund, handle the procedures of receiving and reimbursement in time, and strengthen management.

For pre paid travel expenses, we must supervise and urge timely processing of reimbursement procedures, recover the balance, and not be defaulted or misappropriated.

Establish a system for clearing other pactions.

A liquidation system shall be established to strengthen the management and make timely liquidation for the debts, debts, and other payments other than purchase and sale businesses, such as temporary collection, temporary payment, receivables, payable and reserve funds.

Second, check other pactions to prevent loss of bad debts.

Apart from the purchase and sale business, the subsidiary accounts should be set up according to the units and individuals, and the accounts should be registered according to the vouchers after examination, and the balance should be checked regularly.

The list should be compiled at the end of the year and reported to the leaders or departments concerned.

(3) salary accounting.

(1) implementing wage plans and supervising the use of wages.

In accordance with the approved wage plan, in conjunction with the labor and personnel departments, the wages and bonuses shall be paid in strict accordance with the regulations, and the implementation of the wage plan shall be analyzed.

For violation of wage policy, the allowance and bonus must be stopped or reported to the leaders and departments concerned.

Second, check payroll documents, and issue wages and bonuses.

According to the actual number of workers, wage levels and wage standards, the salary bonus calculation form is checked, and the deductible funds are processed (including personal income tax, housing fund, labor insurance fund, unemployment insurance fund, etc.), and the actual wages are calculated.

According to the classification of workshops and departments, draw up a payroll and bonus summary form, fill in bookkeeping vouchers, and after examination, withdraw cash from relevant personnel and issue them.

The wages and bonuses paid must be signed or sealed by the payee.

After the payment is completed, the wages and bonus calculation forms should be attached to the bookkeeping voucher or separate into a booklet, and the account receipts should be numbered and kept properly.

Responsible for payroll calculation and wage data.

In accordance with the composition of the total amount of wages and the source of the payment of wages, detailed accounting is carried out.

According to the requirements of the management department, prepare the relevant payroll statements.