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Cashier management business includes

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The cashier management business includes the following four aspects:

1. Handle cash receipt, payment and settlement business.

2. Register cash and bank deposit journals.

3. Keep cash on hand and various securities.

4. Keep relevant seals, blank receipts and blank cheques.

Cashier work is to manage the inflow and outflow of monetary funds, bills and securities. Specifically, the cashier is the general term for handling the cash receipt and payment, bank settlement and related accounting of the unit, and keeping cash on hand, marketable securities, financial seals and related bills in accordance with relevant regulations and systems.

Cashier is an important part of accounting work, which involves cash receipt and payment, bank settlement and other activities. Therefore, clarifying the responsibilities and authorities of the cashier is the minimum condition for doing a good job of the cashier. Cashiers shall act in strict accordance with the Accounting Law, Basic Accounting Work Standards and other financial and accounting regulations.

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What functions does cashier management include

Cashier management includes the management of cash on hand journal, bank deposit journal and fund daily report, check management, bank reconciliation and output of bank deposit balance reconciliation. Bank reconciliation refers to the process that at the end of each month, the enterprise's cashier checks the enterprise's bank deposit journal one by one with the bank deposit statement of the current month sent by the deposit bank, checks the account items that have arrived, finds out the outstanding account items, and prepares the monthly bank deposit balance reconciliation table.

What are the main work contents of cashier management

What are the daily work contents of the cashier?

The daily work of the cashier mainly includes monetary capital accounting, current settlement and wage accounting.

(1) Monetary capital accounting. The daily work includes:

① Cash receipt and payment shall be handled with evidence for review and approval.

In strict accordance with the provisions of the relevant national cash management system, and according to the receipt and payment vouchers reviewed and sealed by the auditors, the auditors shall recheck and handle the receipt and payment of funds. Major expenditure items can be handled only after being reviewed and sealed by the accountant in charge, the chief accountant or the unit leader. 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 cheques.

Strictly control the signing of blank cheques. If it is really necessary to sign and issue a transfer cheque without an amount due to special circumstances, the name of the payee, the purpose of the funds, the date of issuance, the limit and the reimbursement period must be specified on the cheque, and the person receiving the cheque must sign and seal on the special register. The overdue blank cheque shall be delivered to the issuer. Cheques incorrectly filled in must be stamped "Voided" and saved together with the stub. If the cheque is lost, you should report it to the bank immediately. It is not allowed to lease or lend the bank account to any unit or individual for settlement.

③ Earnestly record daily accounts to ensure daily clearing and monthly settlement.

According to the completed receipts and payments vouchers, register the cash and bank deposit journals one by one and settle the balance. The book balance of cash shall be checked with the bank statement in time. At the end of the month, the bank deposit balance reconciliation statement shall be prepared to make the book balance consistent with the balance reconciliation on the statement. The outstanding accounts shall be inquired in time. Keep track of the balance of bank deposits at all times, and it is not allowed to issue bad checks.

④ Keep cash on hand and securities.

For cash and various securities, ensure their safety and integrity. Cash on hand shall not exceed the limit approved by the bank, and the excess shall be timely deposited in the bank. It is not allowed to use "white notes" as cash, nor to arbitrarily misappropriate cash. If any shortage or surplus of cash on hand is found, the reason shall be found out and handled separately according to the situation. It is not allowed to take it away or make up privately. In case of any shortage, it shall be liable for compensation. Keep the secret of the safe password, keep the key and do not hand it over to others.

⑤ Keep relevant seals and register and cancel cheques.

The seal managed by the cashier must be kept properly and used strictly according to the specified purpose. However, the various seals for signing and issuing cheques shall not be all handed over to the cashier for safekeeping. The blank receipts and checks must be strictly managed, and a special register shall be set up for registration, and the requisition and cancellation procedures shall be carefully handled.

⑥ Review revenue vouchers and handle sales settlement.

Carefully review the relevant vouchers of the sales business, strictly follow the sales contract and bank settlement system, handle the settlement of sales funds in a timely manner, and collect the sales payment. In case of sales dispute and loan refusal, relevant departments shall be notified to handle it in time.

(2) Transaction settlement. The daily work includes:

① Handle current settlement and establish a clearing system.

Handle the settlement business of other current accounts. The content of cash settlement business mainly includes: payment settlement between enterprises and internal accounting companies and employees; small amount settlement between enterprises and external companies that cannot handle transfer procedures; and small amount settlement between individuals whose payment settlement is lower than the settlement starting point can be used for other aspects of settlement according to regulations. For various receivables and temporary payments other than purchase and sales business, prompt collection, settlement and payables, and pay off the temporary payments. For the accounts receivable that cannot be recovered and the accounts payable that cannot be paid, the reasons shall be found out, and they shall be reported to and approved for treatment according to regulations. Enterprises implementing the petty cash system should check and ratify the quota of petty cash, go through the procedures of receiving and reimbursement in time, and strengthen management. For the travel expenses borrowed in advance, it is necessary to urge the reimbursement procedures to be handled in a timely manner and recover the balance. It is not allowed to default or misappropriate. Establish other current account clearing procedures system. For creditor's rights, debts and current accounts such as temporary receipts, temporary payments, receivables, payables and petty cash other than purchase and sales business, a liquidation procedure system shall be established to strengthen management and timely liquidation.

② Accounting other current accounts to prevent bad debt losses.

For various current accounts other than purchase and sales business, sub ledgers should be set up according to the unit and individual accounts, registered one by one according to the approved bookkeeping vouchers, and the balance should be checked frequently. At the end of the year, a list shall be copied and reported to leaders or relevant departments.

(3) Salary accounting. The daily work includes:

① Execute salary plan and supervise salary use.

According to the approved salary plan, together with the labor and personnel department, strictly follow the regulations to master the payment of wages and bonuses, and analyze the implementation of the salary plan. Those who violate the wage policy and pay excessive allowances and bonuses shall be stopped or reported to the leaders and relevant departments.

② Review salary documents and pay salary bonus.

According to the actual number of employees, wage grade and wage standard, review the wage and bonus calculation table, handle withholding payments (including the calculation of individual income tax, housing fund, labor insurance fund, unemployment insurance compensation, etc.), and calculate the paid in wages. According to the classification of workshops and departments, prepare a summary of wages and bonuses, fill in accounting vouchers, and after review, withdraw cash together with relevant personnel to organize distribution. The salary and bonus paid must be signed or sealed by the payee. After the payment is completed, the salary and bonus calculation sheet shall be attached to the bookkeeping voucher or separately bound into a volume, and the bookkeeping voucher number shall be noted for safekeeping.

③ Responsible for wage accounting and providing wage data.

Detailed accounting is carried out according to the composition of the total payroll and the source of salary payment. Prepare relevant payroll statements according to the requirements of the management department.

original 2024-06-18 16:44:45

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