I. Introduction

Cashier, for those of us who major in financial management, is not so familiar with it. We were also curious about cashiers before, so we are still looking forward to cashier training. It is precisely because of this that I have come into contact with more accounting professional knowledge and am more full of responsibility. I can only do well if I love my line. In fact, when I think about going out into the society in the future and using what I learned at school, I suddenly feel that it is very important to study hard and cherish every professional training.

This two-week cashier post training has gained a lot. From the initial contact with basic accounting to intermediate financial accounting this semester, these are just gradual learning of accounting. I think this cashier training is closer to accounting work. I've known about cashiers before, and I know that as long as there is receipt and payment of monetary funds, there must be cashiers. The purpose of cashier's work is to make the unit's money "come and use clearly", which is very popular, but also makes people understand.

Second, the content of training

(a) cashier accounting work includes two aspects:

1. Processing of daily revenue and expenditure business

Daily revenue and expenditure business includes cash income and expenditure; Handling bank deposit settlement business; Responsible for keeping cash on hand, various securities, checks, settlement vouchers, blank receipts and related seals; Issue invoices; Other management matters related to monetary funds.

2. Accounting of the above revenue and expenditure business.

The accounting of revenue and expenditure business includes the preparation of accounting vouchers related to cash and bank deposits; Register cash book, deposit journal, invoice collection register and other reference books related to monetary funds; Cashier's daily report, prepare bank reconciliation statement, etc.

(B) specific training content and feelings

1, filled in by cash book and deposit journal.

At first, I was still in a state of ignorance. Among them, cash book and deposit journal are more troublesome and cumbersome. At first, I felt a little flustered. Because I already knew the cash book and deposit diary in the training of freshman, I soon became familiar with it. According to my experience, I realized that when making a cash book, I should pay attention to whether the borrower who received the payment voucher has the subject of "cash on hand". If it appears in the borrower, I will register it in the borrower of the cash book. At the same time, the balance should be settled daily. When a new account book is replaced in the current year, it should be marked as "carried forward to the next year" in the "summary" column in the next line of this account book. Also, when registering a bank journal, we must first distinguish the accounts and avoid arrogance.

2. Fill in the inspection

In some cheque business, it is not very complicated to fill in cash cheque and transfer cheque. Personally, it is important to pay attention to the case of the date. The names of payee, paying bank and drawer should not be confused, but should be written as the paying bank and drawer of the other party. It's basically no problem to fill in a promissory note, but when filling out a bank draft, if the actual payment is different from the amount payable, you should pay attention to it and fill in the unpaid amount correctly. After practice, it is no problem to fill in the application for bank draft, but it should be done carefully. When filling out commercial bills and bank acceptance bills, I was a little careless at first and turned over the account number and bank several times. But as long as I am careful, I believe the same mistake won't happen again. The filling of commercial acceptance bills is basically the same as that of bank acceptance bills, so I also pay attention to it. There is no problem in filling in the remittance and telegraphic transfer vouchers. When filling in the receipt voucher, it should be clear whether it is collection acceptance or entrusted collection, and whether it is letter transfer or wire transfer. There is no problem with other fillings.

Step 3 fill in the invoice

Personally, I think it is relatively simple to fill in the invoice. In stub form, invoice form and bookkeeping form, it should be noted that when the amount is added, only the symbol "RMB" is added before the number, and "zero" should be written where there is no number in the amount expressed in words. There is no problem to fill in the special VAT invoice. I think it is more important to pay attention to the calculation of tax, and finally don't forget to fill in the total.