What are the basic requirements of cashier's work?
It is not an easy task to do a good job in cashier's work. It requires a cashier to have a comprehensive and proficient policy level, skilled business skills and a rigorous and meticulous work style.
(1) policy level. If you don't follow the rules, you can't be Fiona Fang. There are many "rules" involved in cashier's work, such as Accounting Law and various accounting systems, cash management system and bank settlement system, Basic Accounting Work Standard, cost management regulations and expense reimbursement amount, tax management system and invoice management methods, as well as our own financial management regulations and so on. If these laws and regulations are not familiar with and mastered, it is absolutely impossible to do cashier work well. Therefore, the first important thing to do a good job as a cashier is to learn, understand and master financial laws and regulations and improve their policy level. Only by assiduously mastering the policies, regulations and systems, and knowing what they should do, what they should not do and what they should resist, the cashier will be handy and will not make mistakes.
(2) business skills. "One minute on stage, ten years off stage." This is very suitable for cashier's work. Cashier's work requires strong operational skills. Using abacus, using computer, filling bills, counting banknotes, etc. all require profound basic skills. As a full-time cashier, you should not only have the basic knowledge of accounting specialty in dealing with general accounting affairs, but also have a high level of cashier professional knowledge and strong digital operation ability in dealing with cashier affairs. The cashier's digital operation is often carried out in the settlement process. It is necessary to draw out bills or receive cash on the spot according to the calculation results, which is fast and can't be wrong. This is very different from the calculation of accounts afterwards. If the account is miscalculated, it can be changed according to the prescribed method, but if the money is miscalculated, it may not be clear and it may not be "corrected". Therefore, the cashier must have strong digital operation ability. No matter whether you use a computer, abacus, calculator or any other arithmetic unit, you must have fast speed and very high accuracy. In the relationship between quickness and accuracy, as a cashier, we should put accuracy first, and strive for quickness in accuracy.
the key to improving the technical level of cashier business is in hand, and abacus, computer use and bill writing are all inseparable. And to improve the hand kung fu, the key lies in diligence, diligence makes perfect, and cleverness comes from diligence. With diligence, you will be able to reach the ideal state of cashier's technical operation. In addition, we should practice Chinese characters and Arabic numerals, improve our writing generalization ability, so that people can see their words as they see their people. A bill with neat writing, complete filling and refined abstract can show a cashier's working ability.
(3) Work style. To do a good job as a cashier, we must first love the cashier's work and have a rigorous and meticulous work style and professional habits. The cultivation of style is very important in achieving career. Cashiers deal with money every day, and a little carelessness will cause unexpected losses. Cashiers must develop a work style that is consistent with the cashier's profession, which can be summarized as: concentrated, orderly, rigorous and meticulous, calm and calm. Concentration means that when you work, you must devote yourself wholeheartedly and not be disturbed by the outside world; Orderly means that computing instruments are placed neatly, money and bills are stored in an orderly manner, and the office environment is clean and not chaotic; Rigorous and meticulous means careful, so that the calculation of income and expenditure is accurate, the procedures are complete, and no work errors occur; Calm is to improvise in a complex environment and save the day.
(4) safety awareness. Cash, negotiable securities, bills, and all kinds of seals should have an internal division of custody, each with its own responsibilities, and the wells should contain each other; There should also be external security measures, from the construction of office buildings, the lock configuration of doors, drawers and cabinets to the management of safe passwords, all of which should meet the security requirements. Cashiers should not only closely cooperate with the work of the security department, but also enhance their own security awareness and learn security knowledge, and take the protection of the safety and integrity of public property and materials in their charge as their primary task.
(5) Moral cultivation. Cashiers must have good professional ethics, love their jobs, be dedicated and precise; It is necessary to manage money scientifically and give full play to the efficiency of the use of funds; Abide by the law, strictly supervise and set an example; To lead an honest and clean life, not greedy, not taking advantage of the public; We should seek truth from facts and truly and objectively reflect the true colors of economic activities; Pay attention to keeping secrets; We should try our best to work for the center of our unit, serve the overall interests of our unit and all employees, and firmly establish the idea of serving the people.
the basic principles of cashier's work mainly refer to the principle of internal containment or the principle of money and accounts in charge. The second and third paragraphs of Article 21 of the Accounting Law stipulate: "An auditing system shall be established within an accounting institution. Cashiers may not be in charge of auditing, keeping accounting files and registering income, expenses, creditor's rights and debts. " The principle of managing money and accounts refers to any work involving the receipt, payment, settlement and registration of money and property, which must be handled by two or more people in order to play a role of mutual restraint. For example, the payment of cash and bank deposits should be examined and approved by the accounting supervisor or his authorized agent, and the cashier pays and the bookkeeper keeps accounts; When paying wages, the payroll shall be compiled by the wage accountant, the cashier shall withdraw cash from the bank and distribute the wages, and the bookkeeper shall keep accounts. The implementation of separate management of money and accounts is mainly to strengthen mutual restraint, mutual supervision and mutual checking of accounting personnel, improve the quality of accounting, and prevent work errors and malpractice.
The Accounting Law specifically stipulates that cashiers are not allowed to take charge of auditing, keeping accounting files and registering accounts of income, expenses, creditor's rights and debts, because cashiers are accountants specializing in the receipt and payment of monetary funds in various units. According to the double-entry bookkeeping principle, every receipt and payment of monetary funds will inevitably lead to changes in account books such as income, expenses, creditor's rights and debts, or every receipt and payment of monetary funds must be registered. By the same token, if the audit and internal file keeping work are also managed by the cashier, it is difficult to prevent fraud by means of changing documents and altering records. Of course, the cashier is not completely unable to keep accounts, as long as the accounts recorded are not accounts of income, expenses, creditor's rights and debts, he can undertake part of the bookkeeping work. In a word, the principle of taking charge of money and accounts is an important principle in cashier's work, and all units should establish and improve this system to prevent malpractice and safeguard the security of state and unit property.