theoretically, it is not possible. It is stipulated in accounting that the responsibilities of accountants should be clear and their powers should be clear, and the person in charge of daily accounting work cannot supervise the cashier. People who prepare financial statements should not supervise any work that can directly contact cash or unit funds.

However, in practice, in order to save the cost of human resources, small units often employ only one accountant to supervise all the financial work of the unit, and the government functional departments will turn a blind eye and will not say anything. The post regulations of accountants in private enterprises are not rigid, and only state-owned enterprises will strictly require the establishment of positions and powers according to regulations.

However, due to the safety of the company's funds, it is better to separate the cashier and cashier from the accounting work to reduce risks.