Organization Of Cashier Work Organization

The cashier is an important part of the accounting personnel. The teller staff should have the following basic qualities.

1. Obtain accountant qualification certificate - Accounting certificate.

The tenth provision of "accounting job specification" stipulates: "each unit should be equipped with accounting personnel with accounting certificates according to the accounting business needs.

Those who have not obtained the accounting certificate shall not engage in accounting work. "

Certification is not only the requirement of the employer, but also the guarantee of the employer's interests.

At the same time, this provision is also the right to guarantee work for those already certified.

In addition, the holder should participate in the training of continuing education every year, understand and master the changes in accounting policies and professional knowledge, improve the level of business and meet the needs of business management.

2, have the necessary professional knowledge and professional skills of the cashier.

The fourteenth provision of "accounting job specification" stipulates: "accountants should have the necessary professional knowledge and professional skills, be familiar with relevant laws, regulations, rules and national unified accounting system, and observe professional ethics."

3, family evasion system.

The avoidance system refers to a system of avoidance of persons who may influence their fair law enforcement or practice for a certain reason in order to ensure the fairness of law enforcement and industry.

"Accounting workers and post norms" stipulates: "state organs, state-owned enterprises and public institutions employ accountants.

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A direct family member of an accounting body or an officer in charge of accounting should not work as a cashier in his own accounting institution. "

First, the principle of setting up.

1, according to the needs of the accounting business of the unit.

The eleventh rule of "accounting post work standard" stipulates: "all units should set up jobs according to the needs of accounting business."

How to set up a cashier's post depends on the nature of the industry, the scale of its operation, the volume of its business, and how it is conducive to accounting and accounting.

Requirements.

2, in line with the requirements of the internal control system, accounting is the basic requirement for the implementation of internal control of teller posts.

The accountants in charge of accounts should not be in charge of the cashier at the same time, while the teller staff in charge should not take charge of income, expenses, debt and debt books and accounting files.

Make money account and responsibilities.

3, is conducive to the supervision of the unit's monetary fund business.

The work of the cashier is to serve the activities of the unit and to manage the monetary assets of the unit. At the same time, we use the special means of the cashier to supervise the economic activities related to the monetary assets of the unit. Only by giving full play to the supervisory function of the teller can we effectively make use of the money assets.

On the one hand, it will play its role; on the other hand, it will help prevent violations of law and discipline.

4, it is conducive to the establishment of post responsibility system.

Cashier Posts involve the calculation and custody of the income and expenditure of currency assets such as cash and bank deposits.

These efforts have great relations with the economic benefits of the whole unit and the personal interests of the staff.

Therefore, all units should establish a post responsibility system for tellers, clarify their duties, and ensure that the cashier works normally and orderly.

Two. Institutional setup

Accounting Law of the People's Republic of China,

The basic work standard specifies clearly the contents of the work of the cashier: the cashier shall not serve as the registrant of the audit, accounting archives, income, expenses, expenses, debts and debts.

All units shall set up accounting institutions according to the needs of accounting business or set up accountants and designate accountants in departments of relevant departments; if they do not have conditions, they shall entrust an intermediary agency engaged in accounting agency bookkeeping business to sign accounts.

Accounting jobs can be one person, one post, one or more posts or multiple posts.

1, one person and one post: the small unit's cashier's workload is not large enough to set up a full-time cashier.

2, one person and many posts: small units, teller workload is not big, can set up a part-time cashier.

However, a cashier shall not serve as a registrant in auditing, accounting archives, and income, expenses, expenses and debt accounts.

3. One post and many people: larger units, larger cashiers, more tellers, and cash, bank deposits, bills accounting and management.

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