Because it involves the lifeblood of the enterprise, cashier is the accounting position that the boss is most concerned about, which is often held by the boss's immediate family or hardcore confidant; Accounting, in small and medium-sized enterprises, is to help the boss manage accounts and finance, and in relatively standardized large enterprises, it is a master of enterprise risk control and capital planning. So how should the boss supervise and inspect the work of cashier and accountant?
I. Key points of cashier's work inspection: the accounts are consistent with the facts, the accounts are consistent with the certificates, and the accounts are consistent with the facts.
Account matching: check the cash account with the cash on hand.
Accounts and certificates are consistent: that is, bank accounts are checked with bank receipts and statements, and cash and bank accounts are checked with original receipts and reimbursement.
Account matching: the cashier's two accounts (cash book and deposit journal) match the accounting general ledger balance. According to the above explanation, if the three explanations are consistent, there will be basically no big problem.
Other jobs, such as receiving checks or cash, should be deposited into the account in time, because checks have a ten-day deadline. If you have more money, you will receive less interest for a few days, depending on the cashier's sense of responsibility; Nowadays, online bank settlement is widely used, and the dependence on cash and checks is obviously reduced, and the practice of check management is no longer as frequent as in the past.
The cash account book requires daily settlement, and for those with large cash flow, a daily cash flow statement is required. You can make a spot check or ask the cashier to report directly.
Second, accountants should handle daily business in time, keep accounts in time and give all data accurately.
From the accounts, at least the general ledger is balanced, that is, the loans should be equal, which is the minimum; Secondly, there should be no backlog of accounts every month. Because of the nature of work, accountants in real estate enterprises and construction industries often do not handle accounts for two or three months. Catering industry and commerce, especially retail industry, are more timely; Manufacturing industry depends on business scale and product nature. You can ask the accountant for accounting statements every month and see if his statements are correct according to the general ledger.
Because it involves sensitive resources and information of enterprises, accounting work can not be separated from supervision and inspection and internal and external audit from the day of its birth. The above inspection points are mainly for small and medium-sized enterprises with imperfect accounting institutions. The bigger the company, the more standardized it is, and the finer the professional division of labor. When the company reaches a certain scale, the boss doesn't need to worry about the professional inspection of cashiers and accountants. A professional internal audit team can replace the boss or the board of directors to supervise the financial personnel professionally.