What does the cashier do every day and what statements does he make every month? Please be more detailed, thank you!
The cashier's job is inseparable from accounting. For the first time to contact the cashier, we should first accept some basic accounting theories, which is beneficial to the cashier's work in the future. Here, let's take the enterprise as an example to illustrate the basic theory of accounting.
All human practical activities have a certain purpose, and accounting work is no exception. The purpose of accounting work, referred to as accounting purpose, refers to the results that people expect to achieve through accounting practice under certain historical conditions. In accounting practice, the accounting purpose determines the specific procedures and methods of accounting work; In the research of accounting theory, accounting purpose is often regarded as the logical starting point of accounting theory. Therefore, to do a good job as a cashier, we must first understand the accounting purpose.
Accounting purpose is influenced and restricted by objective conditions. In different time and space, accounting purposes are often different. For modern enterprises, accounting is an important management work, which is bound to serve the realization of business objectives. Therefore, it can be considered that realizing the business objectives of enterprises is the fundamental purpose of enterprise accounting. However, in order to give full play to the role of enterprise accounting, it is necessary to clarify the specific purpose or direct purpose of accounting. The accounting purpose that people usually say also refers to the specific purpose or direct purpose of accounting.
Because the main function of enterprise accounting is to provide accounting information useful for decision-making, analyzing the specific purpose or direct purpose of enterprise accounting is mainly to clarify the object and method of providing information by enterprise accounting; It can also be said that the accounting purpose mentioned here refers to the purpose of providing accounting information. To this end, first of all, it is necessary to clarify the needs of interested parties for enterprise accounting information.
The cashier's job:
1. Handle bank deposits and cash withdrawals.
2. Be responsible for the management of checks, drafts, invoices and receipts.
Third, do a good job in bank accounts and cash accounts, and be responsible for keeping the financial chapter.
Fourth, responsible for reimbursement of travel expenses.
1. Employees who need to borrow money on business trips must fill in the loan slip, and then submit it to the general manager for approval and signature, and submit it to the financial audit. After confirmation, the cashier will issue the money.
2. After returning from business trip, employees should fill in the payment voucher truthfully, and affix the receipt or invoice on the back of the voucher, which will be signed by the witness first, then by the general manager, and reimbursed by the cashier after accounting review.
5. Payment of employees' wages.
Cashier working rules:
Work items and verification procedures.
Error prevention and correction procedures
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, a "cash payment stamp" shall be affixed to the original voucher.
The responsible person shall be responsible for overpaying or underpaying the amount.
3. Send the daily cash to the bank.
Don't "sit on the branch".
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, 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.
Attachment: teller's three-character classics
Cashier, very important; Calm down and clear your mind.
Busy business, don't panic; In a good mood, modest attitude.
Take cash and order in person; Be vigilant and pay attention to safety.
Receive cash and count it twice; Distinguish between true and false, exempt from compensation.
Cash, check the bill first; All contents should be countersigned.
Receiving documents should be standardized; Non-compliance, risk.
Don't keep off-balance-sheet accounts; Violation of discipline and fines.
There are long and short, without chaos; Calm down and check.
Borrowers and lenders should be distinguished; Count the cash according to the list.
Monthly vouchers should be regular; Zhang Shuming, the numbers are clear.
Treasury cash, diligent inspection; Don't press the library, don't move.
Cash account, to remember all; Account operator, calm.
What does the cashier and accountant do every day? What to do every month? What to do every ten days? What to do at the beginning and end of the year? Accountants do it every day.
Take stock of cash every day and check the bank balance before work to ensure that it is clear that day.
Usually handle reimbursement business, payroll business, loan business and payment business.
Register cash book, bank journal.
Print the bank statement at the beginning of each month and submit it to the accountant for balance reconciliation.
What does the cashier do every day?
Collect money, save money, and divide money. All expenses, whether cash or bank deposit, should be recorded in the journal as far as possible and signed by the relevant personnel. Pay attention to salary bonus and sporadic reimbursement. Always take bank documents, remember the balance of bank and cash account, withdraw cash in time, pay attention to the balance, and be careful not to write empty checks. Take good care of the seal, and be careful not to go in or out. Just relax。
What statements will the cashier make at the end of the month and what statements will he make at the end of the year? Can anyone be more specific? Thank you.
The cashier should prepare a "cash flow statement" at the end of the month, which is the most basic.
Others such as cash books and deposit journals also need cashiers.
If it is found that the accounts are not up to date, a "bank reconciliation statement" will be prepared.
What do cashiers usually need to do? The more detailed the better, thank you!
I am a cashier. Tell me my workflow:
General accountants will hand in documents, and then make documents, purchase money, reimbursement, print bank receipts and paste them through online banking.
Collect and pay, and register the cashier's journal.
Make and pay monthly salary through online banking.
Operating banks, national taxes and institutions.
What statements do you have to make every day to do Baidu bidding?
General analysis of Baidu bidding data, need to do the following statements:
1, Baidu bidding account keyword consumption report, which can be directly derived from the background data report, and you can see the analysis of keyword display, click, consumption, ranking and other data;
2. Visitor consultation report, it depends on what consulting software your company uses, whether it is business communication, 53 customer service or other. You can export these consulting data from these consulting software;
3. Visitors' conversion reports, such as registering, placing an order or going to the hospital for conversion, can be monitored by adding codes on the conversion page, and then these conversion effects can be viewed through statistical tools such as Baidu statistics, webmaster tools or GA;
4. Finally, combining these consumption data, consulting data and transformation data, we can see the delivery effect of all keywords in Baidu bidding, and then adjust according to these data.
What statements does the cashier need to make?
The statements made by cashiers can be determined according to the situation of their own units. The cashier post is only responsible for the registration and custody of cash, bank deposits and other monetary funds. Other work is done by accountants, and the income statement must also be done by accountants.
The cashier's job is mainly fund management, cash receipt and payment, bank deposit payment and management, and he should be familiar with the payment and receipt system of enterprises. In addition, it depends on the specific work of the enterprise. In some enterprises, the cashier is responsible for handling bills and loans, which is generally not attributed to the cashier in small-scale enterprises.
What report does the sales merchandiser usually make every month?
The most important thing is the receipt and delivery records.
What does the cashier do every day?
Cashier's daily work:
1. Cash receipts and payments, including reimbursement of expenses, payment of wages, borrowing of travel reserves, receipt of cash payments, etc.
2. Write a cash check to the bank to withdraw cash, and write a transfer check for external payment.
3. Open a cash payment book and deposit cash in the bank.
4. Get the receipt of deposit and payment from the bank.
Step 5 keep a diary
6. Others
What does administrative work have to do every day?
First, implement the relevant instructions of the leaders of the logistics service center and the catering service center, and report important matters to the leaders of the center in a timely manner. Two, do upload issued, timely, accurate and correct to complete the tasks assigned by the leadership. Three, responsible for the unified coordination of work, in strict accordance with the unified deployment of the center to carry out the work. Four, arrange and handle the daily affairs of the office, improve work efficiency. Five, do a good job of meeting minutes, do a good job of visiting reception. Six, the establishment of employee files, apply for temporary residence permits, employment permits, family planning certificates, employment permits. Organize the annual physical examination of canteen staff and the annual inspection of canteen hygiene license. Seven, with the center director, CMC staff and other units to check the food service center. Eight, responsible for the center of low-value consumables, office supplies and maintenance materials registration and distribution. 9. Drafting, sorting, printing, copying, accumulating and preserving all kinds of relevant written materials in the Center. Ten, strengthen external relations, and conscientiously do a good job in the publicity of food service centers. Eleven, establish and formulate rules and regulations, and conscientiously implement the work of various departments. Twelve, strengthen the management of the facade, and regularly carry out health and safety inspections. Thirteen, adapt to organize employees to go out for training and invite experienced personnel to the catering service center to give lectures and exchange experiences. Fourteen, regularly organize employees to carry out meaningful cultural and recreational activities and employee labor competition activities. Fifteen, do a good job in the property registration of the catering service center and sign the responsibility book for property storage. Sixteen, formulate employee employment plans and employment contracts, and handle various employment procedures for employees. Seventeen, do a good job in catering service center director [assistant to the general manager.
What does a company loan teller do?
The cashier is responsible for: After the bank loan is approved, keep the loan contract and check whether the loan has entered the basic account or the designated loan account opened by your company. Repay the bank loan interest quarterly, report to the person in charge of the company in advance, and prepare enough funds to stay in the account to prevent the bank from deducting the loan interest. Before the loan expires, report to the person in charge of the company in advance and decide to return the loan principal or continue the loan.
What accounts should the cashier make? Just cash, books and silver?
What accounts should the cashier make? Just cash, books and silver?
First of all, the cashier is responsible for registering books, mainly cash books and deposit journals. In addition, it also includes handling the business related to the receipt and payment of monetary funds.
Second, the cashier's daily work mainly includes three aspects: monetary fund accounting, current settlement and salary accounting.
1, monetary fund accounting. Daily work includes:
(1) Handle cash receipt and payment, with approval certificate. In strict accordance with the provisions of the relevant national cash management system, according to the receipt and payment vouchers signed by auditors, audit and handle payments. For major expenditure items, they must be examined and signed by the accounting supervisor, chief accountant or unit leader before they can be handled. After receipt and payment, the receipt and payment voucher shall be signed and stamped with "received" and "paid" stamps.
(2) Handle bank settlement and standardize the use of checks. Strictly control the signing of blank checks. If it is really necessary to issue a transfer cheque without filling in the amount due to special circumstances, the payee's name, the purpose of the money, the date of issuance, the prescribed limit and the time limit for reimbursement must be stated on the cheque, and the payee should sign it in the special register. Overdue blank checks should be handed over to the issuer. Incorrect checks must be stamped with "invalid" and kept with the stub. When a check is lost, you should report it to the bank immediately. Bank accounts are not allowed to be leased or lent to any unit or individual for settlement.
(3) carefully enter the journal to ensure daily settlement. According to the processed receipts and payments vouchers, register cash and deposit journal one by one and settle the balance. The book balance of cash should be checked with the cash general ledger balance in time, and the book balance of bank deposits should be checked with the bank statement in time. At the end of the month, a bank statement should be prepared to make the book balance consistent with the balance adjustment on the statement. For the final accounts, it is necessary to inquire in time. It is necessary to keep track of the bank balance at any time, and it is not allowed to write empty checks.
(4) Keep cash on hand and keep securities. For cash and all kinds of securities, we should ensure their safety and integrity. Cash on hand shall not exceed the limit approved by the bank, and the excess shall be deposited in the bank in time. It is not allowed to use "white bars" to offset cash, and it is not allowed to misappropriate cash at will. If there is a shortage or surplus of cash on hand, the reasons should be found out and dealt with separately according to the situation, and it is not allowed to take it away or make up for it without permission. If there is a shortage, you should be responsible for compensation. Keep the secret of the safe password, keep the key, and don't give it to others at will.
(5) Keep the relevant seal and register the cancellation check. The seal of cashier management must be properly kept and used in strict accordance with the prescribed purposes. However, the various seals for issuing checks shall not be kept by a cashier. For blank receipts and blank checks, it is necessary to strictly manage, establish a register for registration, and carefully handle the procedures for receiving and canceling.
(6) Check the income voucher and handle the sales settlement. Carefully examine the relevant documents of sales business, handle the settlement of sales money in time in strict accordance with the sales contract and bank settlement system, and collect sales money. When refusing sales and loans, it shall notify the relevant departments to deal with them in time.
2. Current settlement. Daily work includes:
(1) Handle current settlement and establish a clearing system. Handle settlement of other current accounts. The contents of cash settlement business mainly include: fund settlement between enterprises, internal accounting units and employees; Enterprises and external units cannot handle transfer procedures and fund settlement between individuals; Small settlement below the settlement starting point; According to the regulations, it can be used for other aspects of settlement. All kinds of receivables and temporary payments other than the purchase and sale business should be collected and settled in time; Payables and temporary receipts should be paid off as soon as possible. For accounts receivable that are really irrecoverable and accounts payable that cannot be paid, the reasons should be found out and submitted for approval according to regulations. Enterprises that implement the reserve fund system should check the amount of reserve fund, handle the procedures of receiving and reimbursement in time, and strengthen management. For the travel expenses lent in advance, it is necessary to urge the timely handling of reimbursement procedures and recover the balance, and not to default or misappropriate them. Establish a system for clearing other current accounts. For creditor's rights, debts and current accounts other than the purchase and sale business, it is necessary to establish a liquidation procedure system, strengthen management, and settle in time.
(2) Accounting other current accounts to prevent bad debt losses. For the current accounts other than the purchase and sale business, accounts should be set up according to the units and individuals, registered one by one according to the audited accounting vouchers, and the balance should be checked frequently. At the end of the year, the list should be copied to the leaders or relevant departments.
3. Wage accounting. Daily work includes:
(1) Implement the salary plan and supervise the use of salary. According to the approved wage plan, in conjunction with the labor and personnel departments, strictly grasp the payment of wages and bonuses in accordance with the regulations, and analyze the implementation of the wage plan. In violation of the wage policy, bonuses, to stop or report to the leaders and relevant departments.
(2) Review the salary documents and distribute the salary bonus. According to the actual number of employees, salary grade and salary standard, review the salary and bonus calculation table and handle the withholding (including the calculation of personal income tax, housing provident fund, labor insurance fund, unemployment insurance, etc.). ), and calculate the actual salary. According to the classification of workshops and departments, prepare a summary table of wages and bonuses, fill in accounting vouchers, and after examination, withdraw cash with relevant personnel and organize distribution. Wages and bonuses paid must be signed or sealed by the payee. After the payment is completed, the special salary and bonus calculation table should be attached to the accounting voucher or bound separately, and the number of the accounting voucher should be indicated for safekeeping.
(3) Be responsible for wage accounting and provide wage data. Conduct detailed accounting according to the composition of total wages and the source of paying wages. According to the requirements of the management department, prepare relevant salary statements.
Does the cashier only remember the cash book and the deposit journal?
1 The cash incurred is credited to the cash account. The transfer occurred is recorded in the bank account. When you go to the bank to deposit and withdraw cash. The bank. Keep all cash accounts. For example: when withdrawing cash: borrowing: cash loan: when bank cash is deposited in the bank: borrowing; Bank loans: banks
The cashier didn't work as a cash cashier.
The cashier should keep a journal and check it with the accountant's account regularly (at least at the end of each month). If there is any discrepancy, find out the reason and solve it. If there is no journal before, but there is a monthly reconciliation with the accountant (the cash on hand and the electronic journal kept by the accountant are checked correctly), start doing it this month, and don't make it up before.
Can a cashier only keep a bank journal and a cash book?
The cashier is in charge of the money, and the expense reimbursement is an audited document, which must be paid by the cashier before it can be recorded in the cash book. Other accounts can be more or less according to the size of the unit, but some items are not allowed to be supervised by the cashier, such as accounting files.
How do cashiers make accounts, cash books, bank journals and detailed accounts?
The cashier doesn't need to keep a cash book and a bank journal, but keeps a journal according to the voucher.
Does the cashier not only register the cash book account book, but also make a cash book spreadsheet?
Yes, cashier, cash related, journal and other relevant forms required by the company need to be made.
I just took over as a cashier. How can I be a cash book?
Cash book is how much cash you have in your hand now-cash income-cash expenditure = equal to the cash in your hand one night. You should check the accounts every day, and the balance in the accounts should be consistent with your inventory balance. As long as you are careful, there will be no problem. Use financial software or EXCEL forms to record income and expenditure at any time. Don't put off till tomorrow what you should do today.
What does a cashier do, a cash book?
Cash book is a special cash book for cash books to reflect daily cash receipts, expenditures and balances.
The specific methods of making cash books are as follows:
1, according to the rechecked receipt and payment bookkeeping voucher. Cashiers should carefully examine the receipt and payment vouchers when handling the receipt and payment, and take the verified receipt and payment vouchers and their original vouchers as the basis for registering the cash book. If the original voucher is marked with the words "bookkeeping voucher", it can also be used as the basis for bookkeeping after being signed by the relevant personnel.
2. The contents of the record must be consistent with the accounting vouchers, and shall not be arbitrarily increased or decreased. Each account should record the date, number, summary, amount and corresponding account of the accounting voucher. The summary of economic business should not be too brief, but should be based on the premise of clearly expressing the business content, so as to facilitate later verification. Journals shall be entered one by one, and receipts and payments vouchers shall not be registered together, nor shall the balance after the receipts and payments vouchers are offset be registered. After the registration is completed, it should be reviewed item by item. After review, the "Posting" symbol of "√" should be marked in the "Account Page" column of the accounting voucher, indicating that it has been registered.
3. Register the journals one by one and in sequence, so as to achieve daily and monthly statements. In order to grasp the cash receipt, payment and balance in time, the cash book must be recorded on the same day and the balance must be settled on the same day; Some units with frequent cash receipt and payment business should also make a good balance at any time and master the implementation of the receipt and payment plan.
4. You must register continuously, and you are not allowed to skip lines or change pages. Changing account pages or tearing them up are not allowed. The cash book adopts customized account books, and the account pages shall not be torn off for any reason, and the invalid account pages shall also be left in the account books. In a fiscal year, when the account books are not used up, it is not allowed to change the account books or copy the account pages under any excuse. Bookkeeping must be registered in the order of page number, line number and ranking, and it is not allowed to skip lines or register every other page. In case of unexpected line skipping or page changing, the blank page or blank line shall be crossed for cancellation, or the words "this line is blank" and "this page is blank" shall be marked, and the bookkeeper shall affix his seal to show his responsibility.
5. Words and figures must be neat, clear and accurate. When registering for writing, don't make simplified words, don't use homophones, and don't write strange fonts; Text near the left line; Numbers should be written in the amount column, which cannot be misplaced or uneven; The font size of characters and numbers is moderate, and it should be written off-line and near, with appropriate spacing, which should generally account for half of the grid width to prevent mistakes from being corrected in accordance with the prescribed methods. When recording the amount, if there is no angle integer, you should write "0" in the angle column respectively, and you should not omit it or replace it with "1". Generally, the figures can be tilted appropriately from left to right, so that the account books can be recorded neatly and clearly. In order to prevent confusion, don't turn the account page when the ink is not dry; When keeping accounts in summer, you can put a soft cloth or cardboard under your arm to prevent sweating.
6. Write in blue and black ink with a pen. It is not allowed to copy the bank account book with a ballpoint pen or write with a pencil. However, according to the provisions of the accounting system, the business registered in scarlet letter can be accounted for in scarlet letter.
7. After each account page is recorded, the page must be turned according to regulations. In order to facilitate the calculation and understanding of the accumulated amount continuously recorded in the journal, and make the total data of the front and back account pages connect with each other, when each account page is registered and carried forward to the next page, the total amount and balance of the current month should be indicated in the relevant columns of the last line of this page and the first line of the next page, and the words "previous page" and "carried forward to the next page" should be indicated in the summary column. You can also write the total amount and balance in pencil in the last line of this page. After checking, write the total amount and balance of the previous page in blue and black ink on the first line of the next page, and write the words "carried forward from the previous page" in the summary column instead of writing the amount and balance of "current page" on the last line of this page.
8. The cash book must settle the balance on a daily basis and settle the account at the end of each month as required. There must be no credit balance or scarlet letter balance in the cash account book.
9, record errors, must be corrected in accordance with the provisions. In order to provide legal and effective accounting data and ensure the legality of journals, account books and records shall not be altered at will, and scraping, wiping, digging, filling or removing handwriting with chemicals are strictly prohibited. If mistakes are found, they must be corrected according to the specific circumstances of the mistakes, such as crossed correction, scarlet letter correction, supplementary registration, etc.
In order to make the account book records of the cash book complete and accurate, and consistent with related accounts and funds, the cashier should keep accounts in time after receiving and paying cash, and make reconciliation according to certain procedures.
What is the cashier's cash book for?
Cash book
20 1 1 VoucherNo. Summary Income (Debit) Amount Payment (Credit) Amount Balance (Balance)
Month and day
9 1 carry forward page 1500
93 Cash 1 Office Supplies 200 1300
94. Pay in silver and get 3 cash. 200002 1300
If it is the first business of a new company, you don't need to carry it forward to the previous page, just register the business directly. Generally, the income is registered first and then the expenditure is registered, and the expenditure will be negative.