Necessary Business Knowledge Of Cashiers

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.

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.

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.

Procedures are also different.

The forty-first provision of the accounting law stipulates that "the pfer or departure of accountants" must be handled smoothly with the taking over personnel.

The pfer 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 pfers his job or leaves the office, he should take over the pfer 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,

Get ready.

交接準(zhǔn)備分六個(gè)方面：①將已經(jīng)受理的經(jīng)濟(jì)業(yè)務(wù)處理完畢;②將尚未登記賬目的登記完畢，結(jié)出余額，并在最后一筆余額后加蓋出納人員名章;③整理應(yīng)該移交的各種資科，對未了事項(xiàng)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(xiàn)金、有價(jià)證券、支票簿、發(fā)票、文件、其他物品等內(nèi)容列清;實(shí)行電算化的單位，移交人員還應(yīng)在移交清冊上列明會計(jì)軟件及密碼、數(shù)據(jù)盤磁帶等內(nèi)容;⑤出納賬與現(xiàn)金和銀行存款總賬核對相符，現(xiàn)金日記賬余額要與庫存現(xiàn)金一致，銀行存款日記賬金額要與銀行對賬單一致;⑥在現(xiàn)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 pfer the accounting work I have managed to the pfer 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 pfer 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 pferring. 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,

Post related matters.

(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 pfer, 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.

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