According to the provisions of the accounting law, a cashier may not concurrently (concurrently) be responsible for auditing, keeping accounting files and registering income, expenditure, expenses, creditor's rights and debts. Accounting personnel should conscientiously implement the post responsibility system, perform their duties, cooperate with each other, truthfully reflect and strictly supervise various economic activities. Accounting and cashier must be separated, which is the stipulation of basic accounting work norms and the requirement of enterprise internal control norms.

Division of labor between accounting and cashier: accounting takes charge of accounts (accounting, financial management) and cashier takes charge of money (daily fund receipt and payment, bank bill custody). Accounting and cashier are incompatible positions, and these two positions cannot be held by one person.