The cashier's job responsibilities
1. Handle cash receipt, payment and bank settlement according to the 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. Find problems and check them in time; Bank deposit accounts and bank statements should also be checked in time. If there is any discrepancy, the bank shall be notified immediately to make adjustment.
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, then prepare the receipt and payment vouchers, and then register cash book and deposit journal one by one according to the prepared receipt and payment vouchers, and make a balance.
3. Handle foreign exchange cashier business in accordance with the provisions of the national foreign exchange management and foreign exchange settlement and sale system and related documents. Foreign exchange cashier is a job with strong policy. With the deepening of reform and opening up, international economic exchanges have become increasingly frequent, and the work of foreign exchange cashiers has become more and more important. Cashiers should be familiar with the national foreign exchange management system and handle the settlement, purchase and payment of foreign exchange in a timely manner; Avoid national foreign exchange losses.
4. Grasp the balance of bank deposits, do not write blank checks, and do not rent or lend bank accounts to settle accounts 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. Take good care of cash and various securities (such as treasury bills, 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.
Responsibilities of cashier in finance department
Cashiers handle cash receipts and payments, bank settlement and other related accounts of their own units in accordance with relevant regulations and systems, and keep cash on hand, marketable securities, financial seals and related bills. Main job responsibilities are:
Article 1 Do a good job in the daily management and receipt and payment of cash to ensure the correctness and legality of cash receipt and payment.
Article 2 Before the end of each working day, check the cash on hand in time and check it with relevant reports and vouchers, and fill in the bonus daily report to ensure that the accounts, accounts, vouchers and accounts are consistent.
Article 3 Strictly implement the cash management system and settlement system, and handle cash and bank settlement business according to the expense reimbursement and payment approval procedures stipulated by the company. Major expenditure items must be examined and signed by the accounting supervisor and company leaders before they can be handled.
Article 4. Fill in the accounting voucher according to the original voucher of receipt and payment that has been verified without error. The contents of accounting vouchers must be filled in and attached to the original vouchers. The handwriting of accounting vouchers must be clear and neat, and accounting subjects must be used correctly. In order to properly keep the accounting vouchers, they should be neatly folded in numerical order, bound into volumes on a monthly basis, stamped with the front cover and the back cover, and sealed and filed.
Fifth, according to the needs of accounting treatment, timely hand over the documents at hand to the accounting supervisor and prepare accounting vouchers. Cooperate with accounting personnel to do a good job of monthly tax declaration and salary payment; Timely and accurate, without undue delay.
Article 6 Be responsible for the daily settlement of bank accounts and deposit journal, make daily and monthly settlement, check the deposit balance with the bank at the end of the month, and prepare a bank statement if there is any discrepancy.
Article 7 Clean up the accounts in time, urge the business borrowers to report the accounts in time, and put an end to long-term personal arrears.
Article 8 Cashiers are not responsible for the registration, auditing and keeping of income, expenses, creditor's rights and debts.
Ninth properly keep cash, various seals, blank checks, blank receipts and other securities. For cash and various securities, we must ensure their safety and integrity. If there is a shortage, we must be responsible for compensation. For blank receipts and blank checks, it is necessary to strictly manage, set up a special register for registration, and carefully handle the procedures for receiving and canceling. The password of the safe should be kept secret, and the key should be kept well, and it is not allowed to be given to others.
Tenth strictly abide by the cash management system. Cash on hand shall not exceed the limit and shall not be used for expenditure or misappropriation. White bars shall not be used to offset cash on hand, and the actual cash deposited shall be consistent with the cash book.
Eleventh responsible for compiling the semester and monthly cash expenditure plan, distinguish the channels of funds, and receive and pay cash in a planned way.
Twelfth according to the regulations and agreements, do a good job of accounts receivable, and regularly report the collection to the competent leader.
Thirteenth timely and accurately prepare accounting vouchers, register the general ledger and subsidiary ledger one by one, and regularly hand over all kinds of complete original vouchers.
Article 14 According to the needs of company leaders, prepare various capital flow statements.
Job responsibilities of administrative cashier
1, strictly implement various financial policies, carefully manage cash according to regulations, and handle various revenue and expenditure accounts.
2. Earnestly keep a cash receipt and payment journal, go through the settlement formalities with the bank in time, make daily and monthly reports, and fill in the inventory report on time to ensure that the accounts are consistent with the facts. If short payment is found, find out the reason in time and report it to the school leaders for solution.
3. Carefully review all reimbursement documents, handle cash receipt and payment procedures according to the financial system, and control expenses. Adhere to the travel reimbursement procedures in accordance with the travel subsidy standards.
4. Strengthen cash management. Going out shopping to get cash must be approved by the director, and the excess cash should be deposited in the bank to prevent theft.
5, do a good job in the collection of students' tuition fees, miscellaneous fees, utilities, accommodation fees, information fees, etc., and check with relevant comrades in time after the end of the fee to prevent underpayment or omission.
6, strictly enforce financial discipline, shall not use IOUs to the library, shall not misappropriate public funds, and shall not borrow public funds privately without the approval of the leadership.
7. Do a good job of making up the payroll and paying wages.
8. Order, keep and distribute office supplies. And do a good job of warehousing registration, so that the accounts are consistent.
9. Complete other temporary tasks assigned by the leaders.
What professional ethics should a cashier abide by?
Cashier is a special profession, it is exposed to a lot of money all day, thousands of banknotes, which can be said to be in the hands of a rich family. Without good professional ethics, it is difficult to pass smoothly? Qian Tong? . Compared with other accountants, cashiers should strictly abide by professional ethics. The chief accountant should abide by the professional ethics is:
(1) Love your job and be dedicated. Accountants should love their jobs, study hard and adapt their knowledge and skills to the requirements of their jobs.
(2) Familiar with laws and regulations. Accountants should be familiar with financial laws and regulations; Laws and regulations and the national unified accounting system, and widely publicized in combination with accounting work.
(3) Act according to law. Accounting personnel shall, in accordance with
Handover procedure of cashier's work
Article 24 of the Accounting Law stipulates that when an accountant transfers his job or leaves his post, he must go through the handover procedures with the receiver. The chief accountant shall handle the handover procedures, and the person in charge of the accounting institution and the accounting supervisor shall supervise the handover. ? The cashier handover shall be carried out in accordance with the requirements of accounting handover. When a cashier transfers his job or leaves his post, it is the cashier's duty to clarify the handover procedures with the receiver, and it is also an important measure to distinguish the responsibilities of the receiver and the receiver. Doing a good job of handover can make the cashier's work connect before and after, and can prevent unclear accounts and financial confusion. The cashier's work handover should be carried out in two ways: first, the handover personnel and the takeover personnel should go through the formalities; Second, there should be a special person in charge of supervision during the handover process. Handover requires property liquidation.
Matters needing attention in cashier's work
receipts and disbursements
1. For cash receipts and payments, the amount shall be counted in person, and the authenticity of the face value shall be paid attention to. If counterfeit money is confiscated, the responsible person shall be responsible.
2. Once the cash is paid, the original voucher should be stamped? Cash payment stamp? . The responsible person shall be responsible for overpaying or underpaying the amount.
3. Send the daily cash to the bank. No? Sitting? .
4, do a good job of daily cash inventory, so that the accounts are consistent. Make cash statements to prevent cash gains and losses. After work, cash and equivalents are returned to the general manager.
5. Generally, large denomination cash payment business is not handled, and payment is made through transfer or remittance procedures. Special circumstances require approval.
6, employees go out to borrow money, regardless of the amount, must be signed by the general manager, approved by the loan. If the loan is not approved and there is a dispute, the responsible person shall bear the responsibility.
Bank account processing
1. When registering a bank journal, distinguish the accounts first to avoid crossing the line. Open trading procedures.
2. Make the balance of each account every day, so that the general manager and financial accountant can understand the fund operation of the company and dispatch funds. Fill in the statement before going to work every day.
3, keep all kinds of blank checks, shall not be arbitrarily misplaced.
4. The accounting seal of the company is generally kept by the cashier. Give the accounting seal to the general manager after work every day.
Reimbursement audit
1. Whether the agent signs the payment voucher and whether the witness signs it. If not, it should be added.
2. Whether the original bill attached to the payment voucher has been altered. If yes, ask why or not reimburse.
3. Whether the formal invoice is mixed with the receipt. If there is, it should be posted separately.
4. Whether more than three items are filled in the payment voucher. If it exceeds, it must be re-filled.
5. Whether the size and amount are consistent. If not, it should be corrected and re-filled.
6. Whether the reimbursement content is reasonable. Otherwise, it will refuse to pay. If there are special reasons, it should be approved.
7. Whether the payment voucher is signed by the general manager. If not, it will not be reimbursed.
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