Cashiers must register cash and bank vouchers in time every day, so that as long as there is money exchange, it will be recorded in time. This is the same as accounting, and there is no need to make up the accounts afterwards or many days later. First, it is easy to make mistakes and the generated journal is inaccurate. In addition, the bookkeeping must be careful and not sloppy.
1, accounting should be complete, leaving no loopholes. As long as there is capital exchange, it will be credited. Sometimes leaders borrow money, which may be paid back in the morning and afternoon, but also into the account; When depositing and withdrawing money in the bank, don't forget to record the handling fee, and don't think about unified payment at the end of the month, which is easy to make mistakes.
2. Don't get the order wrong. Bank journal and cash book are both so-called "chronological accounts", so they must be kept in the order of funds and business, and they should be recorded one by one, and cannot be combined. For example, if you go to the bank to withdraw money this morning, and then pay employees, you can't register to pay wages first, and then register to withdraw money from the bank, then the fund balance will be negative.
3. If there is an error, it will be refreshed in time. When you make a mistake, don't try to save trouble, just modify the original voucher. Generally, there is an error in the current account, which can be modified directly. If there are mistakes in the accounts for the next day or longer, you must circle them in red and indicate the reasons, and then re-account. Do not delete it directly.
The cashier's main responsibilities:
1, in strict accordance with the provisions of the state on cash management and bank settlement system, and according to the receipt and payment voucher signed by the audit. The main contents of the audit are: check whether the accounting subjects of the receipt and payment vouchers are consistent with the attached original vouchers and whether the amount is consistent. Payment can only be made after verification is correct.
2. Major expenses can only be handled after being examined and signed by the accounting supervisor or unit leader. After receipt and payment, the receipt and payment voucher shall be signed and stamped with "received" and "paid" stamps.
3 cash on hand shall not exceed the limit approved by the bank, and the excess shall be deposited in the bank in time. Cash on hand shall not be offset by "white bars" or securities, and cash on hand shall not be arbitrarily misappropriated.
4. Strictly control the issuance of blank checks. If it is necessary to issue a transfer cheque with an unfilled amount due to special circumstances, the name of the payee, the purpose of payment, the date of issuance and the prescribed limit must be clearly stated on the cheque, and the payee shall sign the special register. Keep abreast of the balance of bank deposits to prevent bank overdrafts.
5. Cash and deposit journals should be checked daily according to the provisions of chronological accounting. Whether the book balance of cash is consistent with the actual inventory of that day, the book balance of bank deposits should be checked with the bank statement in time. For outstanding accounts, it is necessary to inquire in time. It is strictly forbidden to rent or lend the bank account to any unit or individual for settlement.