(1) The cashier is in charge of money, mainly responsible for cash receipts and payments, cash account books and deposit journals; Usually go to the bank to deposit and withdraw money, reimburse the employees of the company, and then go to the tax bureau to file tax returns.

(2) Accounting takes charge of accounts, keeps accounts, makes statements, and supervises cashiers with accounts; Accounting posts generally include: person in charge of accounting institutions or accounting supervisor, cashier, property and material accounting, payroll accounting, cost accounting, financial achievement accounting, fund accounting, current settlement, general ledger statements, auditing, file management, etc.

(3) Finance is a decision-making system for the purchase, investment, financing and management of assets under a certain overall goal. Financial management is open, dynamic and comprehensive, which requires its personnel not only to have accounting professional skills, but also to have certain management and decision-making ability. Facing the rapidly changing market situation, they should have keen insight and accurate judgment, be good at seizing opportunities, make bold and timely decisions, and take the initiative in the fierce market competition.

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The cashier's duty

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Cashier is an important part of accounting work, which involves cash receipt and payment, bank settlement and other activities, and is directly related to the economic interests of employees, units and even the country. If something goes wrong at work, it will cause irreparable losses. Therefore, it is the minimum condition to make clear the responsibilities and authority of cashier. According to the Accounting Law, Accounting Basic Work Standard and other accounting laws and regulations, the cashier has the following responsibilities:

1. Handle cash receipt, payment and bank settlement according to the national regulations on cash management and bank settlement system.

Tellers should strictly abide by the scope of cash expenditure, and cash receipts and payments are not allowed within the scope of non-cash settlement; Observe the cash limit on hand and deliver the cash exceeding the limit to the bank in time according to the regulations; Cash management should be done daily and monthly, and check the book balance and cash on hand before going to work every day. When problems are found, they should be checked in time; Bank deposit accounts should also be checked with bank statements in time. If there are any discrepancies, the bank should be informed immediately to make adjustments.

2. According to the provisions of the accounting system, when handling cash and bank deposit receipt and payment business, we must strictly examine the relevant original vouchers, and then prepare receipt and payment vouchers accordingly, and then register the cash book and deposit journal one by one according to the prepared receipt and payment vouchers, and make a balance.

3, in accordance with the provisions of the state foreign exchange management and foreign exchange settlement and purchase system and related documents, handle foreign exchange cashier business.

Foreign exchange cashier is a job with strong policy. With the deepening of reform and opening up, international economic exchanges have become increasingly frequent, and the work of foreign exchange cashiers has become more and more important. Cashiers should be familiar with the national foreign exchange management system and handle the settlement, purchase and payment of foreign exchange in a timely manner; Avoid national foreign exchange losses.

4. Grasp the balance of bank deposits, do not write blank checks, and do not rent or lend bank accounts to settle accounts for other units. This is a discipline that cashiers must abide by, and it is also an important aspect of preventing economic crimes and maintaining economic order. Cashiers should strictly use and manage checks and bank accounts to plug the settlement loopholes from cashier posts.

5. Take good care of cash and various securities (such as treasury bills, bonds, stocks, etc.). ) safe and complete. It is necessary to establish a responsibility system for the custody of cash and securities that is suitable for the situation of the unit. If there is a shortage, the cashier is responsible for compensation.

6. Keep relevant seals, blank receipts and blank checks.

The safe keeping of seals and blank bills is very important. In practical work, the loss of seals and blank bills brings many economic losses to the unit. In this regard, the cashier must attach great importance to establishing strict management measures. Usually, the financial official seal and cashier seal of the unit should be managed by someone, and the cashier seal handed over to the cashier should be used in strict accordance with the prescribed purposes, and all kinds of bills should be collected and cancelled.

References:

Baidu encyclopedia: cashier