(1) Monetary fund accounting

(1) For cash receipts and payments, payment shall be made in strict accordance with regulations.

② Handle bank settlement, standardize the use of checks and strictly control the issuance of blank checks.

(3) Register the journal to ensure daily settlement. According to the processed receipts and payments vouchers, register the cash book and deposit journal one by one and settle the balance.

(4) Keep cash on hand and keep securities. For cash and all kinds of securities, we should ensure their safety and integrity.

⑤ Keep relevant seals, register and cancel checks.

⑥ Check the income voucher and handle the sales settlement.

(2) Current settlement

(1) Establish a clearing system for current settlement.

② Accounting other current accounts to prevent bad debt losses.

(3) Wage settlement

(1) Implement salary plan and supervise the use of salary.

(2) Review salary documents and pay salaries and bonuses.

(3) Be responsible for wage accounting and provide wage data. Conduct detailed accounting according to the composition of the total wages and the object of receiving wages. According to the requirements of the management department, prepare relevant salary statements.

Some precautions for cashiers

First, when receiving and paying cash, you must be seated face to face with the parties concerned, and it is best to check with a third party before receiving and paying.

2. For invoices that need to be reimbursed, if the header is inconsistent with the company, the amount of figures and words is inconsistent, the invoice is altered, the invoice has no payee seal or the payee seal is inconsistent with the drawer of the cheque, it cannot be accepted, and it will be reported for approval after the formalities are completed.

Third, reimbursement documents need to be signed before payment; Payment documents should be stamped after payment; The payment voucher shall be stamped with the payment stamp.

Four, if the payment documents are collected by others, should sign the name of the consignee, not the name of the consignee; If the agent is not an employee of the unit, the relationship with the leader and his contact address shall be indicated.

Five, non-operating income, based on the handling unit payment unit, after receiving the financial receipt.

Six, we should pay attention to strengthen the custody of checks, invoices and receipts. Check recipients should establish a register for future reference, which should be signed by the recipients after being reviewed and signed by the financial leaders in charge of the unit. The cash check should be signed on the stub to prevent the original and the copy from being inconsistent.

When a cheque stub is attached, the amount, purpose and payee shall be stated item by item, and blank cheque and cheque limit shall be indicated in the memorandum book. After the cheque is invalid, it should be bound in the voucher in order.

Invoices and receipts should be returned after being invalidated and then reissued. If the sales invoice is returned to Kangchong, it should be checked by the warehouse department before the refund.

If the other party loses the invoice and receipt, it can only reissue the document according to the certificate issued by the financial department of the other party that the money has not been reimbursed, and indicate the time, amount and number of the original invoice or document on the certificate, and also indicate the words "the original invoice is invalid".

Seven, when registering the deposit journal and cash book, you must first review whether the vouchers, check stubs and attachments are consistent, and then hand in the check number for verification. The abstract column should indicate the handler, payee and check number.

The seal on the cheque should be stamped immediately and kept by the accountant and cashier respectively. The personal seal of a stamped cheque can only be used for stamping the cheque, and shall not be used for any other purpose.

Extended data:

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.

References:

Baidu encyclopedia-cashier