Collection and payment function
The cashier's basic function is the receipt and payment function. The business activities of an enterprise are inseparable from the receipt and payment of commodity prices, the receipt and payment of current accounts, and the handling of various securities and financial transactions. The cash, bills and financial securities in these business transactions, as well as the receipt and payment of bank deposits, must go through the hands of cashiers.
Reflection function
Cashiers should make detailed records and accounting of their own monetary funds and securities through their unique cash and deposit journals by using a unified monetary measurement unit, so as to provide complete and systematic economic information for economic management and investment decision-making. Therefore, the reflection function is one of the main functions of cashier's work.
Supervisory function
Cashiers should supervise the legality, rationality and effectiveness of various economic businesses of enterprises, especially the receipt and payment of monetary funds.
Management function
Another important function of cashier is management function. The cashier's duty is to keep monetary funds and securities, manage bank deposits and various bills, analyze and study the efficiency of enterprise's capital use, provide financial information for enterprise's investment decision, and even directly participate in enterprise's scheme evaluation and investment benefit prediction analysis.
taylor
In a broad sense, it includes both the cashier in the accounting department and all kinds of cashiers in the business department. Cashier (cashier) and full-time cashier in accounting department have many similarities in work content, methods, requirements and their own quality. Their main job is to handle the income of monetary funds and various bills, and ensure the safety and integrity of the monetary funds and bills handled; They also have to fill in and review many original documents; They also deal with money directly. Besides excellent cashier knowledge, they also have good financial legal knowledge and professional ethics. The difference is that they generally work in the front line of economic activities, and the income of various bills and monetary funds, especially the income of monetary funds, is usually transferred by them to full-time cashiers; In addition, their workflow is income, custody, verification and submission, and generally no special account is set up for accounting. So it can also be said that the cashier (cashier) is the dispatched personnel of the cashier (accounting) institution. They are members of the cashier team of each unit, and their work is part of the whole cashier work. The management of cashier business and the education and training of cashier personnel should be considered comprehensively from a broad perspective. The cashier in a narrow sense only refers to the cashier in the accounting department.