How should an inexperienced cashier work? Summary of old accounting experience!

Cashier's work is a very important position in an enterprise. For newcomers who have no cashier job, they may not be clear about the specific content and actual working methods of cashier job. Last week, we recruited a new employee, Xiao Li, to take charge of our cashier work. Today, I will take this opportunity to tell you how a novice cashier should work.

Generally speaking, the cashier's work is mainly divided into three points:

1. Handle cash receipt and payment, bank settlement and related accounting treatment.

2. Take good care of cash, securities, financial seals and various bills.

3. Assist the accountant in sorting out the accounting files.

Among them, keeping cash is the key work, and everyone's safety awareness must be strengthened.

The cashier's daily work arrangement is as follows:

1. The first thing after work should be to check whether valuables such as cash and banknotes are safe and complete.

2. Ask the competent leader for instructions about the fund arrangement plan.

3. Make the work plan for the day, such as filling in the receipt and payment voucher and registering the journal. , reasonable arrangement of working hours.

4. According to the instructions of the leader, handle temporary business.

5. Set up ledger and register for collecting bank notes.

6. Complete business processing before work, fill in accounting vouchers for collection, payment or fund-raising business, complete journal grading, settle journal balance, and check whether it is consistent with cash on hand. If they are inconsistent, we must find out the reasons in time, prepare cashier's statements, and submit them to the leaders after they are consistent, so as to know the operation of the unit's funds in time and allocate funds reasonably.

7 check the custody of bank notes and securities, in accordance with the order of the subsidiary ledger registration form.

I. Scope of use of cash

First of all, it must be clear that not every economic transaction can be paid in cash. Generally speaking, the scope of application of cash is mainly these:

1. Employee salaries and various salary subsidies

2. Labor remuneration paid to individuals

3. Pay the travel expenses that business travelers must carry with them.

4. Labor insurance, welfare expenses and other personal expenses within the scope prescribed by the state.

5. Other expenses that need to be paid in cash as determined by the People's Bank of China.

Second, the cash limit

The amount of cash is approved by the bank where the account is opened according to actual needs, which is generally cash on hand for 3 to 5 days of daily sporadic expenses.

I would like to remind you that cash withdrawal can only be handled through basic deposit account, and enterprises can only open a basic deposit account. Don't make mistakes.

Third, the accounting of cash

Take the following three common cash accounting scenarios as examples:

1. Cash income

After receiving the cash, you must fill in a cash receipt and a payment slip, and send the source of the money to the bank in time.

In daily cash management, cash withdrawal is not allowed. Cash on hand means that after receiving cash income, an enterprise pays directly from the received cash without depositing it in the bank. Newcomers must pay attention!

2. Cash repayment

In daily work, cash reimbursement is also a job that cashiers handle more. What the cashier needs to do is to check the actual expenses of the employees, whether the original vouchers are true and complete, and whether the total amount is consistent.

3. Nissin settlement system

Cashiers should settle their cash every day. Before leaving work every day, they should check the cash balance of the day, check it with the cash book and prepare a cashier's report.

Fourth, cash on hand.

When the inventory finds cash shortage or cash surplus, it is necessary to write a description of the situation and report it to the leader for signature as an annex to the voucher preparation.

If the cash shortage is caused by the responsible person, it shall be compensated by the responsible person or insurance company and included in "other receivables". If there is no way to find out the reason, it will be included in the "management expenses".

If there is any cash surplus that is forgotten to be paid to the relevant personnel or units during reimbursement, it shall be included in "other payables" and paid to the other party in time. If the reason cannot be found, it will be treated as "non-operating income".

The general process is that the cashier prepares accounting vouchers through the original vouchers, the accountant registers the accounting books according to the accounting vouchers, and finally issues a report.

0 1, review the original voucher.

Original vouchers generally refer to tickets, catering invoices and other bills. Sometimes the self-made vouchers in the enterprise can also be used as the original vouchers, such as payroll.

When the original vouchers are verified, accounting vouchers can be prepared.

02. Fill in accounting vouchers

Accounting vouchers include the date and voucher number of filling in accounting vouchers. Summary of economic business, accounting subjects, amount, number of attached original vouchers, signature and seal. All contents must be complete, the writing should be clear and standardized, and there can be no alteration.

03. Audit accounting vouchers

After the completion of filling, it is also necessary to check whether the accounting voucher is attached with the original voucher, whether the economic business is consistent with the original voucher, whether the amount is equal, whether the original voucher meets the requirements, whether the relevant elements are completely filled in, whether the relevant personnel sign and seal, and whether the accounting subjects are correct.

If there is any mistake, it should explain the reason of the mistake in time and fill it in again.

04. Register a magazine

When preparing accounting vouchers, the cashier needs to register one by one every day according to the accounting vouchers and the time sequence of business occurrence, so as to find out the balance, so as to clearly understand the capital trend of the enterprise and arrange the use of funds conveniently and reasonably. Therefore, the deposit journal should also be registered.

05. Reconciliation

After the journal is registered, it should be reconciled. It mainly includes three aspects:

1. Accounting voucher check: at the end of the month, check the journal with the accounting vouchers of related receipt and payment business.

2. Reconciliation: At the end of the month, check the balance of cash book with the balance of cash general ledger, deposit journal and bank deposit general ledger.

3. Check the accounts: check the deposit journal with the bank statement at the end of the month. If there are any discrepancies, it is necessary to find out the outstanding accounts and prepare a bank reconciliation. If there are still discrepancies after preparing the bank statement, it is necessary to find out whether there is any wrong account. Check the cash book with the actual cash on hand. Prepare an inventory report after the inventory inspection.

After reconciliation and confirmation, you can close the journal. That is, when the account is closed every month, the amount and balance of this month will be settled, and "Total of this month" will be marked in the summary column, and finally a red line will be drawn in the column below.

Finally, give some advice to the cashier novice:

1. When collecting cash, the cashier must settle the amount with the customer. It would be better if there is a third person to check the accounts before collection and payment. At the same time, all receipts and checks should be carefully checked to prevent fraud, and the receipts should be handed over to the accountant after bookkeeping.

2. The cashier's original payment voucher can only be paid after accounting confirmation.

3. Be sure to get into the habit of sorting out the original documents by date and check them regularly to avoid serious problems.

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