Cashier’s job:

1. Handle bank deposits and cash collection.

2. Responsible for the management of checks, money orders, invoices and receipts.

3. Make bank accounts and cash accounts, and be responsible for keeping the financial seal.

4. Responsible for reimbursing travel expenses.

1. Employee business trips are divided into debitable and non-debitable expenses. If you need to borrow, you must fill in the debit form, then submit it to the general manager for approval and signature, and submit it to the financial review. After confirmation, the cashier will issue the payment.

2. After the employee returns from a business trip, he or she must fill in the payment certificate truthfully and attach a receipt or invoice to the back of the form. It must be signed by the certifier first, then signed by the general manager, and the payment must be reimbursed and then approved by the accountant. After review, reimbursement will be given by the cashier.

5. Payment of employee wages.

Cashier work rules:

Work matters and inspection procedures

Error prevention and correction procedures

Cash collection and payment

1. For cash receipts and payments, the amount must be counted in person and the authenticity of the note must be noted.

If counterfeit currency is received and confiscated, the responsible person will be responsible.

2. Once the cash is paid, a "cash payment stamp" should be stamped on the original document.

The responsible person shall be responsible for overpayment or underpayment.

3. Send the cash received every day to the bank.

Do not "sit on the back".

4. Carry out daily cash inventory work every day to ensure that the accounts are consistent.

Prepare cash statements to prevent cash gains and losses. Cash and equivalents should be returned to the general manager's office after get off work.

5. Generally, we do not handle large-denomination cash payment services. Payment requires transfer or exchange procedures.

Special circumstances require approval.

6. No matter how much the employee borrows when going out, the general manager must sign, approve and use the debit note to borrow.

If the loan is not approved and any disputes arise, the person responsible shall be responsible.

Bank account processing

1. When registering bank journals, first distinguish the accounts to avoid being pretentious. Open exchange procedures.

2. Check out the deposit balance of each account every day so that the general manager and financial accountant can understand the company's fund operation and allocate funds.

Fill out the closing form before leaving get off work every day.

3. Keep all kinds of blank checks and do not leave them randomly.

4. The company’s accounting seal is usually kept by the cashier.

The accounts should be submitted to the general manager after get off work every day.

Reimbursement review

1. Whether the person handling the payment certificate has signed it and whether the certifier has signed it.

If not, it should be supplemented.

2. Whether the original bill attached to the payment certificate has been altered.

If yes, ask for the reason or it may not be reimbursed.

3. Whether the formal invoice is mixed with the receipt.

If so, they should be posted separately.

4. Whether there are more than 3 items filled in on the payment certificate.

If it exceeds, please fill in again.

5. Whether the large and small amounts match.

If it does not match, you should correct it and refill it.

6. Whether the reimbursement content is reasonable reimbursement.

If not, reimbursement should be refused. If there are special reasons, it should be approved.

7. Whether the payment certificate is signed by the general manager.

If not, no reimbursement will be made.

2. Responsibilities and authority of the cashier

According to the "Accounting Law", "Regulations on the Authority of Accounting Personnel", "Working Rules for Accounting Personnel" and other regulations, the cashier has the following responsibilities:

(1) Handle cash collection and payment and bank settlement business in accordance with national regulations on cash management and bank settlement systems. Cashiers should strictly abide by the scope of cash expenditures, and cash receipts and payments are not allowed in the scope of non-cash settlements; abide by the cash limit in stock, and cash exceeding the limit should be deposited in the bank in a timely manner as required; cash management should ensure daily settlement and monthly settlement, and book balances should be consistent with cash in stock. It should be checked before get off work every day. If any problems are found, check them in time. The balance of bank deposit journal and bank statement should also be checked in time. If there is any discrepancy, the bank should be notified immediately for adjustment.

(2) According to the provisions of the accounting system, when handling cash and bank deposit collection and payment business, the relevant original vouchers must be strictly reviewed, and then the collection and payment vouchers should be prepared accordingly, and then the collection and payment vouchers should be prepared one by one based on the prepared collection and payment vouchers. Register the cash journal and bank deposit journal in sequence, and settle the balance.

(3) Handle foreign exchange cashier business in accordance with the national foreign exchange management and regulations on foreign exchange purchase systems and relevant approval documents.

(4) Understand the bank deposit balance and are not allowed to issue bad checks, and are not allowed to rent or lend bank accounts to handle settlements for other units.

(5) Keep the safety and integrity of cash on hand and various securities (such as treasury bills, bonds, stocks, etc.).

(6) Keep relevant seals, blank receipts and blank checks.

According to the "Accounting Law", "Regulations on the Authority of Accounting Personnel", "Working Rules for Accounting Personnel" and other regulations, cashiers have the following authority:

(1) Maintain financial discipline and enforce The financial accounting system resists illegal income and expenditure and fraud.

Articles 16, 17, 18 and 19 of Chapter 3 of the "Accounting Law" provide specific provisions on how accountants should maintain financial disciplines. These provisions of the "Accounting Law" are: the accounting institutions and accounting personnel of each unit shall exercise accounting supervision over the unit.

Accounting institutions and accountants will not accept original vouchers that are untrue or illegal; original vouchers with inaccurate or incomplete records will be returned and required to be corrected and supplemented. When accounting agencies and accountants discover that account book records are inconsistent with physical objects or payments, they shall handle the matter in accordance with relevant regulations; if they do not have the authority to handle the matter on their own, they shall immediately report to the leaders of the unit and request to find out the reasons and handle the matter.

Accounting institutions and accounting personnel should stop and correct illegal receipts and expenditures; if the stoppage and correction are ineffective, they should submit written opinions to the leaders of the unit and request handling. The unit leader shall make a written decision within 10 days from the date of receiving the written opinion and assume responsibility for the decision.

Accounting institutions and accounting personnel shall also bear responsibility if they fail to stop and correct illegal income and expenditure, and fail to provide written opinions to unit leaders.

For revenue and expenditure that seriously violates the law and harms the interests of the state and the public, accounting institutions and accounting personnel shall report to the competent unit or the financial, auditing, and taxation authorities, and the authority that receives the report shall be responsible for handling it.

(2) The right to participate in the quota management of monetary fund plans.

(3) The power to manage monetary funds well.