I. Income and other secondary business income

2. Pay the payment for goods, pay the loan and reimburse the daily expenses of the company.

Three, to the bank for settlement, such as cash withdrawal, settlement of transfer checks, etc. (If you don't know how to ask the bank staff).

The accounts kept by the cashier include cash book and bank journals. Remember to check the balance of cash account and bank account with the general ledger at the end of the month.

That's all for now. You can ask the accountant if the specific questions are not clear. By the way, what are the duties of a cashier?

In a broad sense, cashiers include not only cashiers set up by accounting departments of various units, but also all kinds of cashiers and payroll personnel (full-time or part-time) in various business departments. Whether full-time or part-time, cashiers and foremen mostly deal directly with cash and bank settlement bills, and also fill in and review some original vouchers. They must ensure the safety and integrity of the monetary funds and bills they handle. The collection and payment business they are engaged in is actually an extension of the cashier's work in the unit. In a narrow sense, cashier only refers to the cashier who is engaged in the receipt, payment and accounting of funds in the accounting department of the unit.

Any job has its own characteristics and working rules. Cashier is an integral part of accounting work, which has the essential attributes of general accounting work, but it is also a special post and a special technology, so it has its special working characteristics. Specifically includes the following points:

1. The social cashier is responsible for the receipt, payment and deposit activities of a unit of monetary funds, which are in the overall environment of social and economic activities and related to the economic operation of the whole society. As long as this unit has economic activities, it is bound to require the cashier to have economic relations with it. For example, cashiers should understand the relevant national accounting policies and regulations and participate in training in this area, and cashiers should often go to banks. Therefore, cashier's work has a wide range of sociality.

2. As an important position in accounting work, professional cashier has special operation skills and working rules. How to fill in vouchers and keep cashier's accounts is very knowledgeable, and even the use and management of safes are very particular. Therefore, to do a good job as a cashier, on the one hand, we need certain vocational education, on the other hand, we also need to accumulate experience in practice, master the essentials of its work, skillfully use modern office tools, and be a qualified cashier.

3. The work of policy cashier is a work with strong policy, and every link of its work must be carried out in accordance with the relevant financial laws and regulations of the state. For example, handling cash receipts and payments should be carried out in accordance with national cash management regulations; Handling bank settlement business shall be carried out in accordance with the national bank settlement measures. The Accounting Law, Regulations on the Functions and Powers of Accountants, Standards for Basic Accounting Work and other laws and regulations all bring cashier work into accounting work, and put forward specific provisions and requirements for cashier work. If you don't master these policies and regulations, you won't be able to do a good job as a cashier; Failure to follow these policies and regulations violates financial discipline.

4. Timeliness cashier work has a strong timeliness. When to pay employees, when to check bank statements, etc. There is a strict time requirement and we can't delay a day. Therefore, the cashier should have a timetable in mind, handle all the work in time and ensure the quality of the cashier's work.

Second, the cashier's duties and authority

According to the Accounting Law, Regulations on the Functions and Powers of Accountants, Working Rules of Accountants and other laws and regulations, the cashier's duties are as follows:

(1) Handle cash receipt and payment and bank settlement business in accordance with relevant national regulations on cash management and bank settlement system. Tellers 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; The balance between the deposit journal and the bank statement should also be checked in time. If there is any discrepancy, the bank shall be notified to adjust immediately.

(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 purchase system and relevant documents.

(4) Knowing the balance of bank deposits, you are not allowed to issue blank checks, and you are not allowed to rent or lend bank accounts for other units to settle accounts.

(5) Keep cash on hand and all kinds of securities (such as treasury bonds, bonds, stocks, etc.). ) safe and complete.

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

According to the Accounting Law, Regulations on the Functions and Powers of Accountants, Working Rules of Accountants and other 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.

Articles 16, 17, 18 and 19 of the third chapter of the Accounting Law put forward specific provisions on how accountants maintain financial discipline. These provisions of the Accounting Law are: accounting institutions and accountants of all units shall exercise accounting supervision over their own units.

Accounting institutions and accountants will not accept untrue and illegal original vouchers; The original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented. When accounting institutions and accountants find that the account book records are inconsistent with the physical objects and funds, they shall handle them in accordance with relevant regulations; If it has no right to handle it by itself, it shall immediately report to the leader of the unit and request to find out the reason and make a handling.

Accounting institutions and accountants should stop and correct illegal income and expenditure behaviors; If it is ineffective to stop and correct, it shall submit written opinions to the unit leaders for handling. The unit leader shall make a written decision within 10 days from the date of receiving the written opinions, and be responsible for the decision.

Accounting institutions and accountants who fail to stop and correct illegal income and expenditure and put forward written opinions to the unit leaders should also bear the responsibility.

Accounting institutions and accountants shall report financial revenues and expenditures that seriously violate the law and harm the public interests of the state and society to the competent unit or the financial, auditing and tax authorities, and the authorities that receive the report shall be responsible for handling them.

(2) the right to participate in the management of fixed currency funds in the plan.

(3) the power to manage monetary funds.

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