Everyone who interviewed for the cashier position came in to talk about what problems they had encountered.

A cashier is a staff member who specializes in the receipt and payment of monetary funds. If something goes wrong, it will cause certain economic losses, even irreparable economic losses. Therefore, it is the minimum condition to clarify the cashier's responsibility and authority. According to the Accounting Law, Accounting Basic Work Standard and other financial laws and regulations, the cashier has the following duties and authorities:

(A) the cashier's duties

1. Handle cash receipt, payment and bank settlement according to the national regulations on cash management and bank settlement system. Tellers should strictly abide by the scope of cash expenditure, and cash receipts and payments are not allowed within the scope of non-cash settlement; Abide by the inventory limit, and deliver the cash exceeding the limit to the bank in time according to the regulations; Cash management should be strictly carried out every day, and the book balance and cash on hand should be checked before going to work every day. When problems are found, they should be checked in time; The enterprise's deposit journal should also be checked with the bank statement in time. If there is any discrepancy, it shall immediately notify the bank for adjustment.

2. According to the provisions of the accounting system, when handling cash and bank deposit receipt and payment business, we must strictly check the relevant original vouchers, and then prepare receipt and payment vouchers accordingly, and then register the cash book and deposit journal one by one in chronological order 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. With the development of economy, international economic exchanges are becoming more and more frequent, and foreign exchange cashiers are becoming more and more important. Therefore, the cashier should be familiar with the national foreign exchange management system, and handle the settlement, purchase and payment of foreign exchange in time to avoid foreign exchange losses.

4 master the balance of bank deposits, and are not allowed to write blank checks, and are not allowed to rent or lend bank accounts to handle settlement 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 abide by the management of the use of checks and bank accounts, and plug the settlement loopholes from cashier posts.

5. Keep the cash on hand and all kinds of securities (such as treasury bills and bonds) 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 custody of seals and blank bills is very important, and cashiers must attach great importance to it and establish strict management measures. Usually, the financial official seal and cashier seal of the unit should be managed by someone, and the cashier seal kept by the cashier should strictly stipulate the purpose of use, and all kinds of bills should be collected and cancelled.

(2) the teller's authority

1. Maintain financial discipline and implementation of accounting system, and resist illegal income and expenditure and fraud.

Articles 16, 17, 18 and 19 of the third chapter of China's Accounting Law put forward specific provisions on how accountants maintain financial discipline. These provisions of the Accounting Law are:

The accounting institutions and accountants of all units shall exercise accounting supervision over their own units. Accounting institutions and accountants will not accept untrue and illegal original vouchers; The original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented. When accounting institutions and accountants find that the account book records are inconsistent with the physical objects and funds, they shall handle them in accordance with relevant regulations; If it has no right to handle it by itself, it shall immediately report to the leader of the unit and request to find out the reason and deal with it.

Accounting institutions and accountants should stop and correct illegal income and expenditure behaviors; If it is ineffective to stop and correct, it shall submit written opinions to the unit leaders for handling. The unit leader shall make a written decision within ten days from the date of receiving the written opinions and be responsible for the decision. Accounting institutions and accountants who fail to stop and correct illegal income and expenditure and put forward written opinions to the unit leaders should also bear the responsibility.

Accounting institutions and accountants shall report serious illegal income and expenditure acts that harm the public interests of the state and society to the competent unit or the financial, auditing and tax authorities, and the authorities that receive the report shall be responsible for handling them.

2. The right to participate in the management of planned fixed-currency funds.

Tellers deal with monetary funds every day, and must strictly abide by the Provisional Regulations on Cash Management and Implementation Rules and the Payment and Settlement Measures in their daily work. In the implementation of these laws and regulations, the cashier is actually given the authority to manage monetary funds.

3. The right to make good use of monetary funds.

Cashiers control the ins and outs and turnover rate of unit currency funds. Therefore, the cashier should give full play to the sense of ownership, put forward opinions and suggestions for the reasonable arrangement and utilization of funds, and provide timely information on the use and turnover of monetary funds, which is also the bounden responsibility of the cashier.

Three, the cashier should have the quality requirements

Tellers are directly in charge of a unit's cash and bank deposits, and deal with thousands of money every day. If they want to keep public funds for themselves or use them for other purposes, it is convenient for tellers and there are more opportunities. Therefore, the unit has higher requirements for the quality of cashiers. So, what specific quality requirements should you have to become a qualified cashier?

(1) Basic qualification requirements

Tellers, like all accountants, must hold the accounting qualification certificate (accounting certificate) issued by the financial department, and those who have not obtained the qualification certificate may not engage in cashier work. In addition, it is not allowed to forge or lend accounting vouchers.

(2) Basic quality requirements

1. Have good professional ethics.

(1) Love your job and be dedicated. Love and dedication is the basis of accounting professional ethics. Tellers should love their jobs, have a tireless work attitude, devote themselves wholeheartedly to accounting work, be conscientious, study hard, be diligent in thinking, practice and ask questions, so as to adapt their knowledge and skills to the requirements of their jobs.

(2) Integrity and self-discipline. Honesty and self-discipline is the premise of accounting professional ethics. Because cashiers have to deal with monetary funds every day, they have their own particularity compared with other accountants. Therefore, cashiers must have good professional ethics, establish a correct outlook on life and values, be law-abiding, honest and clean, distinguish between public and private, not be greedy and not occupy, and maintain the excellent quality of honesty and self-discipline.

(3) objective and fair. Tellers must abide by all disciplines, regulations, guidelines and systems, act according to law, maintain an objective and fair attitude, seek truth from facts, and ensure that the accounting information provided is legal, true, accurate and timely. At the same time, within the scope of their own work, adhere to principles, correctly handle the interests of the state, units and individuals, consciously resist all kinds of unhealthy trends, and protect the legitimate rights and interests of units from infringement.

(4) Strengthen services. Tellers should establish the idea of service, and try to be respectful, principled, active, enthusiastic, patient and thoughtful when handling all kinds of cashier business. Respect means respecting colleagues, learning from colleagues with an open mind and attaching importance to their feelings. The principle is to complete the tasks assigned by the leaders in principle; If you encounter problems that you can't solve, you should ask the leaders for instructions in time; Be serious and responsible for your work, and don't put the blame on others. Taking the initiative means greeting others and asking about their needs. Enthusiasm is to be kind in attitude and kind in language when dealing with cashier business. Patience means patiently answering questions raised by others, regardless of other people's attitude and language weight. Being considerate means doing everything possible to provide quality service to others.

(5) keep secrets. Cashiers shall keep the business secrets of their own units, and shall not provide or disclose the accounting information of their own units to the outside world without permission, except as provided by law and agreed by their own units.

2. Have a strong policy level.

One of the characteristics of cashier's work is strong policy. Therefore, to do a good job as a cashier, a cashier must understand, be familiar with and master the relevant accounting, taxation, financial regulations and various accounting systems of the state. Cashiers have to deal with a large number of taxes and bills every day and make payment and settlement, which settlement methods are inappropriate, which bills cannot be reimbursed, which amounts cannot be paid, and so on. , must be based on relevant laws and regulations. Therefore, as a cashier, if you want to do a good job as a cashier, you must strengthen your study, understand, be familiar with and master the current policies and regulations and various accounting systems, constantly improve your policy level, abide by financial discipline, abide by the financial system, and understand what you should do, what you shouldn't do, and what you should resist, so that you can work well, make no mistakes, and keep your mouth shut for the enterprise.

3. Have skilled professional skills.

Tellers involve a lot of expense reimbursement, bill issuance and cash receipt and payment every day, which requires tellers to have strong business processing ability, fast calculation speed and high accuracy. Therefore, besides good professional ethics and strong policy level, cashiers must also have skilled professional skills, such as the correct writing of Chinese characters and Arabic numerals; Skilled in operating abacus, calculator, computer and counting money; Familiar with business processes and requirements, such as billing, settlement and expense reimbursement.

If you want to be a cashier, you should not only have the above-mentioned good professional ethics, excellent policy level and skilled professional skills, but also improve your overall quality.

First, we must have a good work attitude and mentality, be honest and trustworthy, pay attention to details, pay attention to details, and do details well;

Second, in the workplace, we should think more about the enterprise, cultivate our rigorous logical thinking and keen and broad financial vision, share the ways and ideas that we think can create more value for the enterprise, truly be the "housekeeper" of the enterprise and improve our management ability;

Third, we must have good interpersonal skills and strong ability to handle affairs, and be able to deal with other departments and personnel, banks, taxation and other departments of the unit.

The cashier's work content and specific process

Simply put, the specific object of cashier's work is monetary funds. Therefore, handling the receipt and payment of monetary funds is the most important and core work of cashiers. Understanding the specific workflow is a necessary prerequisite for improving work efficiency and ensuring work quality.

(1) Cashier's collection and payment procedures and specifications

1. General procedures for capital gains

(1) Know the source and amount of income. Before receiving a sum of money, the cashier should clearly know how much money to charge, from whom and what kind of money to charge, and then analyze and deal with it according to different situations. Its basic business is as follows:

① Determine the collection amount. If it is cash income, it is necessary to consider the requirements of the inventory limit and the provisions of the scope of cash use (see the first section of Chapter II of this part).

(2) Identify the payer. The cashier shall indicate the full name and relevant information of the payer, and the person in charge shall indicate the receipt of the endorsed cheque or other money on his behalf.

(3) If the income received is of a sales or service nature, the cashier shall determine whether the collection amount is executed as agreed according to the relevant sales (or service) contract, and deal with the accounts received in advance, the realized income in the current period and the arrears recovered before to ensure that the accounts are consistent.

(4) Recover prepaid, paid and other receivables and other payables. According to the accounting records, the cashier determines whether the collection amount is consistent, including utilities, rent, insurance premium, personal income tax, personal loan and travel loan for employees, and deposit paid by the company.

(2) Statistical income. After knowing the amount and source of income, the cashier makes an inventory. When counting, be calm, not just "fast" but "accurate".

① Cash counting. Cash income should be counted face to face with the manager. If there are any special problems such as shortage and counterfeit banknotes, the manager should be responsible. If the cashier does not find the problem, the loss shall be borne by the cashier.

2 bank verification. Bank settlement income should be checked by cashier and bank. Telephone inquiry or telephone banking inquiry can only be used as reference. After obtaining the relevant receipts from the bank, the income can be officially confirmed and the accounting treatment can be carried out.

(3) After the inventory is verified, an invoice or receipt for internal use shall be issued as required. If the income is large, it should be reported to the relevant leaders in time to facilitate the arrangement and scheduling of funds. After the formalities are completed, the relevant collection basis shall be stamped with the seal of "receipt" or "cash receipt" or "bank receipt".

(4) The cashier shall be responsible for the cash shortage or counterfeit banknotes found after checking the issued documents.

(3) Return of income. If the income is returned due to special reasons such as unclear check seal or incorrect payee account number, the cashier should contact the relevant manager or the other unit in time to make a new payment.

(4) Send the cash received every day to the bank where the account is opened, without taking cash.

2. General procedure of capital expenditure

(1) Define the amount and purpose of capital expenditure.

(1) Every time the cashier pays a sum of money, he must clearly know the specific amount to be paid, and then make reasonable arrangements. Generally, large cash payment business is not handled, and the state regulations on the scope of cash use are strictly observed. The cashier should be responsible for overpaying or underpaying.

(2) Identify the payee. The cashier must pay in strict accordance with the payee recorded in the contract, invoice or relevant basis. For the payee, the payee's certificate shall be issued and verified with the original payee before the payment formalities can be handled.

③ Clarify the purpose of payment. We must resolutely resist illegal and unreasonable payments and report to the relevant leaders to exercise the power of cashier work. If the purpose is unknown, the cashier can refuse to pay. Any problems arising from the payment of unauthorized loans or other payment services shall be borne by the cashier.

(2) Payment approval.

① The agent shall fill in the payment document, indicate the payment amount and purpose, and be responsible for the authenticity and accuracy of the payment purpose.

(2) The signatures of relevant witnesses. If the purpose of agency payment involves physical objects, it shall be signed by the warehouse keeper or the person in charge of physical objects; Involving travel expenses, entertainment expenses, etc. , there should be a witness or insider to prove.

③ Signature of relevant leaders. The payee holds the payment document with complete proof procedures and submits it to the relevant leaders for review and signature, and agrees to pay.

(4) Apply to the Finance Department for payment. The payee holds a complete payment document signed by the relevant leaders, and then the cashier handles the payment (note: some units hold a payment document with complete proof procedures and submit it to the finance department for accounting review. After the accountant examines the authenticity, legality and specific amount of the original bill, the payee submits the payment voucher to the relevant leaders for examination and signature, and finally the cashier handles the payment).

(3) handle the payment. Payment is the most critical part of capital expenditure. Cashiers should be especially cautious and treat it with care, because once the money is paid, it is difficult to recover the mistakes, and the cashier should be responsible for the mistakes. Therefore, the cashier must strictly verify the payment amount, purpose and related approval procedures.

① Cash payment. Both parties should make a clear account, and the cashier is responsible for the shortage and counterfeit money found in the counting process.

② Bank payment. When issuing a check, the cashier should fill in all the contents carefully to ensure that the elements are complete, the seal is clear and the handwriting is correct. If it is a cash check, it should indicate the drawer's name, ID number and the name of the issuing unit. When handling the transfer or remittance, the cashier should write accurately, clearly and completely to ensure that the payee can receive the money on time. It should be noted that after remittance or transfer, the cashier should fax the relevant bank documents to the payee for confirmation in time.

③ After both parties confirm the payment amount, the payee shall sign and affix the seal of "paid" or "cash payment" or "bank payment". In the case of transfer or remittance, bank documents are directly used as payment vouchers.

(4) If cash shortage or other circumstances are found after signature confirmation, the collection manager shall be responsible.

(4) payment refund. If a check or draft is returned for special reasons, the cashier should immediately find out the reason. If it is caused by your own responsibility, you should change the check or remittance again, and you should not delay it for an excuse; If it is caused by the other party's responsibility, the other party should go through the formalities again before handling it.

(2) The cashier's work arrangement for one day

After understanding the general flow of capital receipts and payments, how should a cashier reasonably arrange his day's work, so that the cashier's work can be carried out in an orderly manner and the cashier's information can be fed back in time?

1. Count valuables such as cash and securities as soon as you go to work.

2. List the matters to be dealt with that day, prioritize and make reasonable arrangements according to working hours.

3. If there are special circumstances, you should ask the relevant leaders and accounting executives for instructions on the fund arrangement plan.

4. Handle the fund collection and payment business according to the above process, and send the cash received on the same day to the account opening bank without taking cash.

Before the end of the day, the log should be registered. Before registering the journal, you should check the cash receipt and payment voucher and the bank deposit receipt and payment voucher. When registering a journal, you should distinguish between a cash book and a deposit journal to avoid being arrogant. Keep the balance of each journal every day, so as to keep abreast of the operation of the company's funds and allocate funds reasonably.

6. Before leaving work on the same day, the cashier should check the accounts to ensure that the actual cash amount is consistent with the journal and general ledger. On the day of receiving the bank statement, the cashier should check the deposit journal with the bank statement, so that the deposit journal, general ledger and statement are consistent after balance adjustment.

7. If the work is not completed due to special matters or circumstances, the unfinished matters shall be listed and priority shall be given to the next day.

8. According to the needs of the unit, submit the cashier's report once a day or once a week.

9. Within 3 days after the end of each month, the cashier shall count the checks, invoices, securities and important settlement vouchers kept by him, and register and check them in sequence.