What are the duties of the on-site cashier?
Job responsibilities of workers in the workplace
1, under the leadership of the project manager, do a good job in the management of monetary fund payment and settlement.
2. Seriously implement the cash management system and control cash receipts and payments.
3. Strictly review the cash receipt and payment vouchers to ensure that they are correct.
4, responsible for the registration of cash, deposit journal, do Nissin monthly statement.
5. Check the cash on hand daily, and check the bank deposit account with the bank regularly to ensure the integrity of monetary funds.
6. Pay attention to cash safety, and it is forbidden to lose cash.
7, strict check management, seriously implement the check recipients registration management procedures.
8. Cooperate with the accountant to handle various accounts.
9, complete other tasks assigned by the leadership.
What does the cashier on the construction site mainly do?
The site cashier mainly manages cash checks, reimburses accounts and reimburses sporadic expenses.
What does the accountant do on the construction site?
First, strengthen overall coordination and cooperation, and clarify the support direction and focus of the state-owned capital operating budget. The revenue scale of state-owned capital operation budget needs to be continuously expanded, the direction and focus of expenditure need to be further clarified, and the stock of state-owned capital needs to be gradually revitalized. Efforts will be made to make the state-owned capital operating budget focus on solving the shortage of important resources in key industries of the national economy, increase support for R&D investment and independent innovation, transform traditional industries and develop strategic emerging industries, and promote the transformation and upgrading of enterprises and the transformation of development methods.
The second is to further deepen the reform of state-owned enterprises. On the premise of ensuring state-owned holding, we should further improve the property rights trading market, revitalize the huge state-owned capital stock, promote the diversification of state-owned enterprises' investment subjects, form an internal restraint mechanism of state-owned enterprises with clear property rights, flexible mechanism and scientific management, and establish and improve the modern enterprise system through various ways such as overall restructuring and listing, and introducing strategic investors such as the non-public economy.
The third is to learn from international experience, realize the international docking of enterprise financial management, establish the system of chief financial officer and improve the corporate governance structure. At the same time, study and establish the appointment system of corporate financial director, clarify the position, function, responsibility and authority and work requirements of the financial director, and promote the financial director to participate in major business decisions on behalf of investors.
The fourth is to build an enterprise financial management ability certification system, improve the enterprise financial management ability, promote enterprises to strengthen internal constraints and financial control, and realize management innovation.
What is the main work content of site accounting?
In fact, he is a material accountant. His main task is to register the entry and exit of building materials and do some daily paperwork with the project department. It's simple.
Excuse me, does the cashier on the construction site do anything besides keeping accounts? I'm here to do the accounts, not a builder or anything. Why should I go to the construction site?
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What does on-site accounting do?
Material warehousing, salary payment, project settlement, etc. It has to be done, right?
Village material account, project cost, accounts receivable, accounts payable, wages payable, etc. Depending on what your duty is, you must record anything you care about.
Does anyone know the difference between an on-site accountant and a cashier? Or a job? What are you doing?
Totally different.
The job of on-site accounting is to calculate the project cost.
The cashier's job is to manage money. Including petty cash management and bank transactions.
What are the accounting and financial work of construction engineering companies? Specific point
I. Cash management on hand
(1) The cash cashier must make a daily statement and make an inventory of cash at any time. Cash on hand shall not exceed 10000 yuan, and the excess shall be deposited in the bank that afternoon. It is forbidden to misappropriate cash and put IOUs in storage. The leaders of the finance department and relevant personnel must conduct spot checks on cash on hand regularly or irregularly to ensure that the accounts are consistent with the facts.
(2) When the cashier withdraws cash from the bank, two people must handle it at the same time.
(3) Any money that can be paid by cheque shall not be paid in cash (under special circumstances, it can only be paid in cash after the approval of the chairman or general manager of both companies and the approval of the finance department). )。
(4) Cash expenditure must be approved before the cashier pays. See Section V for specific approval procedures.
⑤ Cash payment scope: pay employees' salaries, various allowances and bonuses; Travel expenses of business travelers; Purchase office equipment sporadically (within 2000 yuan); /kloc-other incidental expenses below 0/000 yuan.
⑥ For the loan of travel expenses, the business traveler must fill in the loan application form, indicating the travel time, place and application amount (calculated according to the relevant standard amount of travel expenses). According to the loan approval procedure, a loan must be approved and signed before it can be borrowed. Business travelers must reimburse and settle accounts within one week after returning to the enterprise, and those who do not reimburse will be deducted from their wages by financial personnel.
⑦ For other loans, the borrower shall fill in the application form, which shall be signed by the project leader, and the signatory shall be responsible for returning this paragraph. If the loan fails to be returned on time or losses are caused, all responsibilities shall be borne by the signatory.
Today, all cash transactions must be supported by receipts and payments, and it is strictly forbidden to rely on words. It is strictly forbidden to transfer cash or pay large amounts of cash (more than 6,543,800 yuan) in the name of overseas units or private individuals. It is strictly forbidden to deposit public funds into private accounts, and offenders are punished as corruption.
Sporadic expenses below 1000 yuan can be paid in cash, and the rest should be settled by bank. (2) cash book must use a fixed account, and it is forbidden to use two accounts or off-balance-sheet accounts. At the end of each month, the accountant will check the cash inventory with the cashier to ensure that the bill matches. The inventory table shall be submitted together with the accounting statements.
Second, the management of bank deposits.
1), the project bank account can only be established and used with the consent of the responsible persons of both parties. This bank account is only used for the income and expenditure settlement of the project business under this contract. It is strictly forbidden to lend the account to other units or individuals. It is strictly forbidden to collect and transfer funds for other units or individuals. It is strictly forbidden to use the project account for payment unrelated to this project.
2) The account number of the bank account must be kept confidential, and it is not allowed to be disclosed except for business needs. In principle, there is only one project account for this project. If it is really necessary to open an account for work, it must be approved by the responsible persons of both companies before it can be established (written approval basis). If it has been set up, it needs to go through the filing formalities with the project finance department.
3) The project account must be strictly distinguished from the bank accounts of both companies (special financial seals, other special seals and other bank seals are reserved), and both companies are not allowed to use their respective company accounts for the revenue and expenditure of this project.
4) The use of the bank account seal shall be subject to the seal responsibility system; That is, the financial seal is kept by one party, and the other 1 piece is kept by the other party, and 1 piece is not allowed to be kept and used uniformly. When the seal keeper is on a temporary business trip, he shall entrust others to keep it.
5), the use of bank checks:
A. When using a bank check, the business department must indicate the purpose, amount and date on the payment approval form, which shall be signed by the project leader and the person in charge;
B, the cashier can only issue a bank check after checking the bill by the accountant, and at the same time, the business handling personnel are required to sign the bank check book and register the bank check number, amount and payee;
C when issuing a bank check, indicate the date, amount in words and figures, payee, purpose, etc. It must be filled in as required. Blank checks and blank checks are not allowed. If it is necessary to write a blank check due to special circumstances, you must fill in "RMB" in the corresponding currency in the amount column.
D, check for transfer, you must draw two diagonal lines in the upper left corner of the check;
F after the cheque is issued, it must be reimbursed and settled within ten days, and it is not allowed to be lent to other people. For prepaid payment, we should do a good job in contract management and report the time according to the contract. If the reimbursement cannot be made within the specified time limit due to special reasons, it shall be explained to the Finance Department and the reimbursement time shall be limited, otherwise the relevant responsibilities of the business manager shall be investigated.
G. Original vouchers such as invoices, receipts and warehouse receipts must be attached for cheque reimbursement. For installment payment, an invoice or receipt must be issued according to the amount of each payment before reimbursement.
E. After receiving the check, the business personnel should go through the entry formalities in the accounting institution, and generally should confirm the receipt first. ......
The position and responsibility of financial personnel in the construction site
A, under the leadership of the project manager, conscientiously implement the "Building Law" and "Regulations on Quality Management of Construction Projects", and carry out the construction in strict accordance with the design drawings, "Code for Acceptance of Construction Quality of Building Projects", construction organization design and construction operation procedures. Second, strictly supervise and inspect the quality, model and specification of the purchased materials, close the materials and put an end to unqualified materials. Three, often go deep into the construction site, supervise and check whether the team is in accordance with the drawings, acceptance specifications and operating procedures, stop and correct problems in time when found, and report to the project leader. Fourth, those who violate the rules or recklessly have the right to immediately order to stop work, and at the same time have the right to impose economic penalties on the responsible team according to the assessment methods of the project department. Five, according to the acceptance specification, supervise and inspect correctly, and make a record of the measured quantity, fill in the form as required, and put forward opinions on rework and repair in time for those who do not meet the requirements. Six, actively promote the application of new technologies and new processes, and put forward reasonable measures to prevent and control the common quality problems of the project. Organize the implementation of quality assurance measures to continuously correct and improve the construction quality. Seven, responsible for the construction quality inspection of this project. Eight, participate in the analysis of engineering quality accidents and put forward suggestions.
What do construction engineering accountants need to do?
Construction enterprises have certain particularity, which is very different from most production enterprises. Especially in cost accounting and income confirmation, it is very different from product sales enterprises. This post only discusses the accounting treatment of construction enterprises stipulated in the construction contract law, and the accounting that is the same as that of production enterprises is not discussed here. (1) The project construction is equivalent to the production cost of the production enterprise. Mainly accounting for the cost and gross profit of each project. The contract cost and gross profit are set as follows. 1, project construction-contract cost, accounting project contract cost under contract cost, setting the following detailed subjects (1) labor cost (project/department accounting) (2) material cost (project/department accounting) (3) machinery use fee (project/department accounting) (4) other direct costs (project/department accounting) Department accounting) fixed assets use fee (project/department accounting) amortization of low-value consumables (project/department accounting) office expenses (project/department accounting) travel expenses (project/department accounting) property insurance fees (project/department accounting) engineering warranty fees (project/department accounting) sewage charges (project/department accounting) labor protection fees (project/department accounting) inspection and test fees (project/department accounting) Material shortage and damage (project/department accounting) heating expenses (project/department accounting) other expenses (project/department accounting) project construction-gross profit, the specific setting of accounting project gross profit is selected according to the needs of enterprises, and these accounting subjects do not need to be set. In particular, overhead costs, some unnecessary can not be set. (II) Mechanical Homework This course mainly accounts for the expenses and internal settlement incurred by construction enterprises with separate equipment management departments to provide equipment for various projects. Equivalent to the "auxiliary production cost" subject of manufacturing unemployment. Conditional units can establish stand-alone accounting for the company's equipment, accurately accounting for the consumption cost of each large or major equipment and each machine shift. Usually, the following detailed accounts should be set up: salary and additional (department/equipment accounting), fuel power (department/equipment accounting), depreciation expense (department/equipment accounting), spare parts and repair expense (department/equipment accounting), indirect expense (department/equipment accounting) (3) accounts receivable 1, and project receivable (current unit accounting) 2. Sales accounts receivable (calculated by current unit) 3. Accounts receivable are quality assurance funds (calculated by the current unit). The quality assurance funds settled according to the contract shall be withheld by the owner, and it is better to set an expiration date. (4) Accounts payable 1, purchase payment payable (calculated by current unit), purchase payment payable and equipment payment, etc. 2. Accounts payable for outsourced funds (according to current company accounting) 3. Estimated accounts payable (according to the current company's accounting) Estimated account accounting (including material estimated account and subcontracting project estimated account). 4. The quality deposit payable (calculated by current company) is used to calculate the quality deposit payable to subcontractors, and it is better to set the expiration date. (5) The amount of project settlement (current unit/project accounting) according to the owner's progress report or the visa information of the project. (VI) Income from main business (manual account doesn't need the following detailed account, just set the detailed account according to the project) 1, and set the following detailed account under the target cost (1) Labor cost (project/department accounting) (2) Material cost (project/department accounting) (3) Machinery usage fee (project/department accounting) (4) ......