First, the first prerequisite for being a cashier is to understand the basic knowledge of the cashier.

(A) the functions and characteristics of cashier work

The cashier's function is also the cashier's function. Generally speaking, its functions can be summarized into four aspects: receipt and payment, reflection, supervision and management. The most basic function of cashier is the receipt and payment function.

The main features of cashier work are: 1. The cashier's job is very complicated. 2. It needs to be careful to do a good job as a cashier. 3. Cashier's work is light and must have good professional ethics.

(2) The contents and basic principles of cashier's work.

The cashier's work mainly includes the income and expenditure of monetary funds and records, settlement transactions, wage accounting and supervision of the income and expenditure of monetary funds.

The basic principle of cashier's work mainly refers 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 shall not be responsible for auditing and keeping accounting files and registering income, expenses, claims and debts. "

(2) The duties and authority of the cashier.

Cashier is an important part of accounting work, which involves cash receipt and payment, bank settlement and other activities, and is directly related to the economic interests of employees, units and even the country. If something goes wrong at work, it will cause irreparable losses. Therefore, it is the minimum condition to make clear the responsibilities and authority of cashier. According to the Accounting Law, Accounting Basic Work Standard and other accounting laws and regulations, the cashier has the following responsibilities:

(1) Handle cash receipt and payment and bank settlement business in accordance with relevant national regulations on cash management and bank settlement system. Cashiers should strictly abide by the scope of cash expenditure, and cash receipts and payments are not allowed within the scope of non-cash settlement; Observe the cash limit on hand and deliver the cash exceeding the limit to the bank in time according to the regulations; Cash management should be done daily and monthly, and check the book balance and cash on hand before going to work every day. When problems are found, they should be checked in time; Bank deposit accounts should also be checked with bank statements in time. If there are any discrepancies, the bank should be informed immediately to make adjustments.

(2) According to the provisions of the accounting system, when handling the receipt and payment of cash and bank deposits, it is necessary to strictly examine the relevant original vouchers, and then prepare receipt and payment vouchers accordingly, and then register the cash book and deposit journal one by one according to the prepared receipt and payment vouchers, and make a balance.

(3) Handling foreign exchange cashier business in accordance with the provisions of the State Administration of Foreign Exchange, the foreign exchange settlement and purchase system and relevant documents.

(4) Grasp the balance of bank deposits, do not write blank checks, and do not rent or lend bank accounts to handle settlement for other units. This is a discipline that cashiers must abide by, and it is also an important aspect of preventing economic crimes and maintaining economic order. Cashiers should strictly use and manage checks and bank accounts to plug the settlement loopholes from cashier posts.

(5) Keep cash on hand and all kinds of securities (such as treasury bonds, bonds, stocks, etc.). ) safe and complete. It is necessary to establish a responsibility system for the custody of cash and securities that is suitable for the situation of the unit. If there is a shortage, the cashier is responsible for compensation.

(6) Keep relevant seals, blank receipts and blank checks. The safe keeping of seals and blank bills is very important. In practical work, the loss of seals and blank bills brings many economic losses to the unit. In this regard, the cashier must attach great importance to establishing strict management measures. Usually, the financial official seal and cashier seal of the unit should be managed by someone, and the cashier seal handed over to the cashier should be used in strict accordance with the prescribed purposes, and all kinds of bills should be collected and cancelled.

According to the Accounting Law, Basic Accounting Work Standards and other accounting laws and regulations, cashiers enjoy the following rights:

(1) Maintain financial discipline and implementation of accounting system, and resist illegal income and expenditure and fraud.

(2) the right to participate in the management of fixed currency funds in the plan. Cash management system and bank settlement system are laws and regulations that cashiers must follow in their work. These regulations actually give the cashier the authority to manage monetary funds. For example, in order to strengthen cash management, it is required that the cash on hand of each unit must be limited to a certain range, and the balance should be sent to the bank according to regulations, which provides a financial basis for the banking department to use social funds for planned lending. Therefore, the cashier's work is not a simple receipt and payment of monetary funds, nor is it a trivial counting of banknotes. The significance of its work can only be realized if it is linked with many aspects of its work.

(3) the power to manage and use monetary funds well. Cashier's work deals with monetary funds every day, and all monetary funds of the unit are closely related to cashier's work. The cashier knows the ins and outs of monetary funds and the turnover rate like the back of his hand. Therefore, it is also the cashier's unshirkable responsibility to put forward opinions and suggestions on the reasonable arrangement of funds and provide timely information on the use and turnover of monetary funds. Cashiers should abandon the concept of passive work, establish the consciousness of active participation, and put cashier work within the scope of the whole accounting work and economic management work. This can not only enhance the cashier's own sense of professional honor, but also open up new horizons for cashier's work.

(D) The difference and connection between cashier and accountant.

Accounting is mainly responsible for the accounting of enterprise economic business, and provides the required accounting data for enterprise economic management and business decision-making through the records of enterprise economic activities; The cashier is responsible for the collection, storage and accounting of enterprise bills, monetary funds and securities, and provides various economic information for enterprise economic management and business decision-making. But there is a strong dependence between cashier and accountant. They contain and control each other. Cashiers should take the initiative to accept the supervision of accounting personnel, actively provide conditions for cash counting, and actively report the amount of cash on hand for accounting personnel during reconciliation. Only in this way can we check whether the accounts really match and avoid unnecessary mistakes.

(5) Cashier's workflow and cashier's work avoidance requirements

General process of cashier's work:

1. Handling of fund income: knowing the amount and source of income → counting income → returning income.

2. Processing of capital expenditure: define the amount and purpose of expenditure → payment approval → payment processing → payment return.

Due to the particularity of cashier's work, some people need to avoid it. Article 16 of the Basic Accounting Work Standard stipulates that state organs, state enterprises and institutions shall implement the avoidance system when hiring accounting personnel. The immediate family members of a unit leader shall not be the person in charge of the accounting institution or the accounting supervisor of the unit. The person in charge of an accounting institution or the immediate family members of the accounting supervisor shall not work as a cashier in the accounting institution of the unit.

(6). The basic process of cashier's accounting treatment

(1) Fill in the receipt voucher and payment voucher according to the original voucher or summary original voucher; For reinvested securities business, it is also necessary to directly register securities subsidiary ledger (bond investment subsidiary ledger, stock investment subsidiary ledger, etc.). ) display the original voucher or summarize the original voucher.

(2) according to the receipt voucher and payment voucher, register the cash book, deposit journal and detailed account of securities one by one.

(3) Check the balance of the cash book with the cash on hand every day, and check it with the cash general ledger regularly; The deposit journal should be checked with the bank statement issued by the bank one by one, at least once a month, and the balance of the deposit journal should be checked with the bank deposit general ledger regularly; Securities subsidiary ledger and stock securities should be checked regularly.

(4) According to the cash book, deposit journal, securities subsidiary ledger, bank statement issued by the bank, etc. Prepare cashier reports regularly or irregularly, and provide cashier accounting information.

Second, the cashier should have the basic quality requirements

(1) policy level. 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 norms, 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 you are not familiar with and master these laws and regulations, you can never do a good job as a cashier.

(2) business skills. Cashier's work requires strong operational skills. Use an abacus, use a computer, fill in bills, count money, etc. All need profound basic skills. As a full-time cashier, you should not only have the basic knowledge of accounting in dealing with general accounting affairs, but also have a high level of professional knowledge of cashiers and strong digital operation ability in dealing with cashier affairs.

(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 for the achievement of 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 occupation, which can be summarized as: centralized, orderly, rigorous and meticulous, calm and calm.

(4) Safety awareness. Cash, negotiable securities, bills, and various seals should have an internal division of custody, perform their duties, and well 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 security passwords, all of which must meet the security requirements. Cashiers should not only closely cooperate with the work of the security department, but also enhance their own safety awareness and learn safety knowledge, and take the protection of the safety and integrity of public property and materials in their charge as the primary task.

(5) Moral cultivation. Cashiers must have good professional ethics, love their jobs, and be dedicated and rigorous; 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 for money, 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 confidentiality; We should work hard for the center of the unit, serve the overall interests of the unit and all employees, and firmly establish the idea of serving the people.

Three, the cashier should master the basic business skills.

1. abacus operation skills

2. Digital writing skills

3. Manual counting skills

4. Identification and handling skills of true and false RMB.

Fourth, it is not a simple thing to be a cashier, because cashier work is a busy and meticulous work. To really do this job well, we must be diligent and attentive.

"Three Diligences" means: ask questions frequently when the business is unfamiliar, and report important business work to the leaders frequently; Be diligent in handling business, so that bills can be filled in carefully, bills can be counted accurately, accounts can be kept in time, and procedures are clear. In particular, every receipt and payment business should be recorded in cash account books and deposit journals one by one according to time, and cash should be counted in time to ensure that the accounts are consistent with the facts. Contact the bank diligently, send the cash balance exceeding the prescribed limit to the bank in time, and check the deposit account with the bank frequently. Once the wrong account is found, it is necessary to clarify the situation in time and correct it quickly. "three hearts" means: learn business with an open mind, ask questions you don't understand with an open mind, and don't pretend to understand; Be careful when dealing with business. Every receipt and payment business should be handled and audited in person, and the authenticity should be identified and strictly controlled to avoid mistakes due to carelessness. Have a sense of responsibility in daily work, always keep a high degree of vigilance and prudence, especially to keep cash, vouchers, checks, passbooks, seals, etc. To prevent loss, theft and fraud from causing great disasters.