Are you busy as a cashier? What are the main responsibilities?

Are you busy as a cashier? This question is often asked by many friends. A cashier's job may be different from that of an accountant. What are the main tasks that the cashier is responsible for every day? Next, I will explain it in detail by Bian Xiao.

Many white people will think that the cashier position is a "low-end position" when they first enter the workplace. They can be accountants and refuse to be cashiers. After entering the business, you will gradually find that the cashier is not only the low end, but also holds the important position of the "lifeline" of the enterprise. The CFO of many well-known enterprises has also grown up step by step from cashier. Ren Zheng Fei of Huawei once asked cashiers to have a postgraduate degree. He believes that the cashier is the ultimate auditor of the company's risk control.

Such an important position requires not only a cashier with strong professional knowledge, but also special operating rules and working methods. Today, a new employee, Lin Qing, just came to the company's finance department as a cashier. Old colleague Ah Qiu leads Lin Qing to be familiar with cashier's work;

Lin Qing: Hello, Qiu, what should I do first on my first day at work?

A Qiu: As a cashier, you should first understand the operation and basic information of the enterprise. Let me give you a brief introduction of our company first.

Our company is Guangzhou Deep Space internet trade Co., Ltd., and its registered address isNo. Tianhe Road 1 18, Tianhe District, Guangzhou. Registered capital 1 ten thousand yuan. Registration time is 20 10 10 1. The legal representative of our company is Xiao K of Deep Space Network.

The enterprise has opened two bank accounts. One is basic deposit account from Dezheng Middle Road Sub-branch of China Industrial and Commercial Bank, and the other is the general deposit account of Beijing Road Sub-branch of China Construction Bank.

Qiu: What's the difference between basic account and a general deposit account? Is not the focus of this article. You can leave a message if necessary, and then you should find out the relevant taxes of the company.

The main products of Deep Space Network Company are electronic products, and its sales amount belongs to the general VAT taxpayer, and the VAT rate is 13%, and the corporate income tax rate is 25%.

In addition to general VAT taxpayers, some enterprises will be approved as small-scale taxpayers.

Lin Qing: Qiu, what's the difference between ordinary taxpayers and small-scale taxpayers?

A Qiu: Small-scale taxpayers refer to enterprises with annual sales below the prescribed limit, imperfect accounting and unable to submit accounting information correctly. There are three main differences between it and the general taxpayer of VAT.

1, with different tax rates. First, they apply different tax rates. The VAT rate is 13% for general taxpayers and 3% for small-scale taxpayers.

2. The invoices are different. Secondly, they use different invoices. Value-added tax, ordinary taxpayers use special invoices for value-added tax, or they can issue ordinary invoices for value-added tax, and small-scale taxpayers generally issue ordinary invoices. Of course, if the other party needs to issue a special VAT invoice, small-scale taxpayers can apply to the tax office for issuance, but the tax rate is 3%.

3. Calculate different taxes. Third, they calculate the tax payable. The method is different, and there is a lot about this. I'll tell you later when I get in touch with it.

A Qiu: The taxes and fees approved by our company mainly include the following. One is value-added tax, corporate income tax and personal income tax. Additional taxes mainly include urban maintenance and construction tax, education surcharge, local education surcharge and stamp duty. Calculate different taxes according to different aspects.

Personal income tax is mainly paid for our wages and salaries, labor remuneration and dividends.

What about the urban maintenance and construction tax? Because we are registered in Tianhe District, in the urban area, and because the urban maintenance and construction tax is formulated according to the regional differential proportional tax rate, our tax rate is 7%. If you are registered in a county or township, this is the tax rate of 5%. If it is in other regions, the registration tax rate is 1%.

Education surcharge is calculated at 3%.

The local education fee plus the tax rate approved by Guangzhou is 2%.

Of course, urban construction tax, education surcharge and local education surcharge are all calculated and paid according to the payable turnover tax.

Stamp duty, because our enterprise must have purchase and sale business, so we need to pay stamp duty. Moreover, it is necessary to set up account books and affix tax stamps according to different account books.

If it is a purchase and sale enterprise, it is a purchase and sale contract that pays three ten thousandths. If it is a ledger, the business ledger is fixed, so it is a tax bill of 5 yuan. If it is a business account book that records funds, it is a chapter of five ten thousandths.

Lin Qing: OK, I have written it all down. What do you need to know next?

A Qiu: Next, let's get familiar with the organizational structure and post setting of the enterprise.

How about Deep Space Network Company? The post of general manager is held by Mr. K. Xiao, the legal representative, and the post of assistant general manager cooperates with Mr. K. Xiao to manage the daily operation of the enterprise as a whole.

We have five functional departments, namely finance department, administration department, sales department, marketing department and purchasing department. There are three positions in the finance department, one is supervisor, accountant and cashier.

Qiu: Is everything clear?

Lin Qing: Everything is clear.

Qiu: Then, it's time for the cashier's post. Let's talk about what the cashier is mainly responsible for. How to understand it?

Lin Qing: I understand that the cashier position is to manage the company's money. About the ins and outs of each sum of money, we should be very clear, know how the money came from, where it went, and also involve some reimbursement business. In addition, we should carefully check the log and make a daily statement.

Qiu: Good answer. Explain that you have a basic understanding of cashier work. Cashier, the specific main work, let me briefly introduce it below.

1 Main work of cashier

1. Handle bank settlement of cash receipt and payment and related accounting treatment. For example, cashiers should often go to the bank to withdraw cash for reimbursement and pay wages. Then I will also assist in the daily work of the cash bank funds.

2. The cashier is also responsible for keeping cash, negotiable securities, financial seals and various bills. Because the cashier is mainly responsible for keeping the company's cash, the safety awareness of cash must be strengthened.

3. Cashiers should also assist in bookkeeping and do a good job in sorting out accounting files. At the end of the month, the vouchers are bound, all of which are to help accountants do this work well.

2 How can cashiers handle their daily work efficiently

1. The first thing a cashier does when he goes to work is to check whether the cash, banknotes, securities and various valuables in the safe are safe and complete.

The cashier should ask his supervisor for the fund plan for the day.

3. Cashiers should also have a work plan to complete the work more reasonably and efficiently. For example, go to the cash book every day and prepare accounting vouchers. These are my own planned times.

There may be many temporary things happening suddenly every day. Then if the leader arranges you to deal with temporary things, you should also finish them reasonably and efficiently.

5, cashier, but also set up a subsidiary ledger for the collected bank bills. When colleagues from other departments need to meet to collect these bills, you should register well, which will be of great help to you in managing these bank bills.

6. What should I do before work?

(1) First of all, we should sort out the economic business. Receipt and payment vouchers and accounting vouchers should be prepared, and cash books and deposit journals should also be registered. The things of the day must be finished on the same day.

(2) Balance of cash book and deposit journal. Check your cash with cash book balance. If any discrepancy is found, it is very important to find out the reason, and we must find out the reason in time.

(3) Of course, you should also prepare a cashier's report or a daily report of funds to report to the leader, so that the leader can keep abreast of the dynamics of funds and make reasonable and effective plans for funds.

7. The cashier shall count the bank notes and securities in custody. In this way, check with your previously registered bank statement ledger to ensure its safety and integrity.