Does a cashier need to know accounting?

You need to know a little, but you don't necessarily need to know much at first.

Dealing with practical problems in business, just consult your peers, there is nothing difficult, the key is to be careful, responsible, and principled (no one can withdraw money without the signature of the leader, and acquaintances can not take care of it, etc.), don't be greedy for money!! Otherwise, it's easy to make mistakes!!

If you have any questions, just communicate here, and anyone can help you.

Of course, you have to understand, otherwise the account is wrong to find out so much, and in addition, do you want to be a cashier for the rest of your life.

Cashier work is an important part of financial and accounting work, from a general aspect, its need to learn the function can be summarized into four aspects: collection and payment, reflection, supervision and management.

Receipts and payments functions. The most basic function of a cashier is the function of collection and payment. The business activities of enterprises are indispensable for the receipt and payment of the price of goods, the receipt and payment of current payments, and the handling of various valuable and financial business transactions.

The receipt, payment and handling of cash, bills and financial ** of these business transactions, as well as the handling of the receipt and payment of bank deposits, must be handled by cashiers.

Reflect the function. The cashier should use a unified monetary unit of measurement to record and account for the monetary funds and valuable funds of the unit in detail through its unique cash and bank deposit journals and various sub-ledgers of valuable funds, so as to provide the necessary complete and systematic economic information for economic management and investment decisions. Therefore, the reflection function is one of the main functions of the cashier's job.

Oversight functions. The cashier should supervise the whole process of the enterprise's various economic operations, especially the legality, rationality, and effectiveness of the business of receiving and paying monetary funds.

Management functions. Another important function of the cashier is the administrative function. It is the responsibility of the cashier to keep monetary funds and valuables, manage bank deposits and various bills, analyze and study the benefits of enterprise funds, provide financial information for enterprise investment decisions, and even directly participate in the evaluation of the company's program and the analysis of investment benefits.

The basic knowledge that needs to be learned to make a cashier is to handle cash receipts and payments, and to have a basis for review and approval; Handle bank settlement and standardize the use of checks; Carefully register the journal to ensure that the day is cleared and the month is settled; Keep the cash in stock, keep the valuable** and review the income voucher, and handle the sales settlement.

1. Handle cash receipt and payment, and review and approval are based on evidence.

In strict accordance with the provisions of the relevant national cash management system, according to the auditors to review and sign the receipt and payment vouchers, review, handle the receipt and payment. For major expenditure items, they must be reviewed and signed by the accounting supervisor, chief accountant or unit leader before they can be handled. After receiving and paying, it is necessary to sign and seal the receipt and payment voucher and stamp "received" and "paid".

2. Handle bank settlement and standardize the use of checks.

Strict control of signing blank checks. If it is necessary to issue a transfer cheque without filling in the amount due to special circumstances, the name of the beneficiary unit, the purpose of the money, the date of issuance, the limit and the reimbursement period must be specified on the cheque, and the cheque recipient must sign and seal in a special register. Blank cheques that are overdue should be given to the issuer.

Incorrectly filled cheques must be stamped "voided" and kept with the stub. If you lose a cheque, you should report it to the bank immediately. It is not allowed to lease or lend bank accounts to any unit or individual for settlement.

3. Carefully register the journal to ensure that the day is cleared and the month is settled.

According to the receipt and payment vouchers that have been processed, the cash and bank deposit journals are registered in order one by one, and the balance is settled. The book balance of cash should be reconciled with the bank statement in a timely manner. At the end of the month, a bank balance reconciliation statement should be prepared so that the book balance is consistent with the balance reconciliation on the statement.

For the final account, it is necessary to inquire in time.

Fourth, the inventory of Baoli round pipe is collapsing, and the storage is valuable.

For cash and all kinds of valuable**, make sure it is safe and intact. The cash in hand shall not exceed the limit approved by the bank, and the excess part shall be deposited in the bank in a timely manner. It is not allowed to use "white slips" to offset cash, let alone arbitrarily embezzle cash.

If there is a shortage or surplus of cash on hand, the cause should be identified and dealt with according to the situation.

5. Review the income voucher and handle the sales settlement.

Carefully review the relevant vouchers of the sales business, strictly follow the sales contract and the bank settlement system, handle the settlement of sales payments in a timely manner, and collect sales payments. In the event of a sales dispute and the loan is refused, the relevant departments should be notified to deal with it in a timely manner.

Policy level, business skills, work style, etc.

One minute on stage, ten years off stage. "This is very applicable for cashiering. Cashier work requires strong operational skills.

Planning, using a computer, filling in bills, counting bills, etc., all require profound basic skills. As a full-time cashier, you must not only have the basic knowledge of accounting to deal with general accounting affairs, but also have a high level of professional knowledge of cashier handling cashier affairs and strong number crunching ability. The cashier's numerical calculation is often carried out in the settlement process, and it is necessary to issue bills or receive and pay cash on the spot according to the calculation results, which must be fast and can not make mistakes.

This is very different from the calculation of accounts after the fact. If the account is calculated incorrectly, it can be changed in accordance with the prescribed method, but if the money is miscalculated, it may not be clear and correct, and it may not be able to be "corrected". Therefore, the cashier must have a strong number crunching ability, whether you use a computer, an abacus, a calculator, or any other combinator, you must have a fast speed and very high accuracy.

The accountant and cashier handle the cash receipt and payment, bank settlement and related accounts, custody of cash in stock, valuable, financial seals and related bills in accordance with the relevant regulations and systems.

Cashier is a general term for handling the cash receipt and payment, bank settlement and related accounts of the unit in accordance with the relevant regulations and systems, and keeping cash in stock, valuables, financial seals and related bills.

In ancient China, cashiers also referred to the management of income and expenditure in family and other aspects, such as Qingtian Lanfang's "Epitaph of Yuan Gong (Yuan Kelizi, Yuan Shu) of Ming Henan Participation in Politics": "Seventeen years to return, that is, to pass on the family affairs." According to the relatives, the royal Zang obtained, the food and wine, the comprehensive cashier, nothing is in order.

Broadly speaking, as long as it is the receipt, payment, custody and accounting of bills, monetary funds and valuable **, they all belong to the cashier.

It includes not only the handling of bills, monetary funds, and valuable receipt and payment business of the accounting department of each unit, the sorting and custody of bills, monetary funds, and valuable funds, the accounting of monetary funds and valuable funds, but also the receipt and payment of monetary funds and the custody of various business departments. In the narrow sense, cashier only refers to the work of the accounting department of each unit to set up cashier positions or personnel.

Difference Between Accountant and Cashier:

The duties of a cashier and an accountant are different. Cashier and accounting are two different positions in the accounting industry, generally speaking, accounting is the cashier who is in charge of money, specifically the cashier is responsible for the receipt and payment of various bank deposits and cash, such as the reimbursement of various expenses of the company's employees to find out the cashier to report, the cashier also has the responsibility to review the authenticity of the original voucher provided by the employee for reimbursement, if it does not meet the requirements to be refused, and the cashier needs to go to the tax bureau to file taxes.

Generally speaking, the responsibility of accounting is to manage the accounts, and the accounting of the company's various general ledgers and sub-ledgers is the responsibility of the accountant, as well as the preparation of various reports at the end of the month and the end of the year.

Cashiers and accountants have different statuses. Although accountants and cashiers are very important positions, the general status of accountants is higher, and there is more room for improvement. Accountants generally spend more time dealing with leaders, and cashiers spend more time dealing with ordinary employees.

If there are a few places that can be promoted to the chief financial officer, it must be selected in the accounting, not in the cashier, so if you want to have a better development in the future, the cashier must work hard in the direction of accounting.

What does an accounting cashier mainly do:

Cashier is a general term for handling the cash receipt and payment, bank settlement and related accounts of the unit in accordance with the relevant regulations and systems, and keeping cash in stock, valuables, financial seals and related bills.

The specific work content is as follows:

1. Monetary fund accounting:

Handle cash receipts and payments, and collect and pay in strict accordance with regulations;

Handle bank settlement, standardize the use of checks, and strictly control the issuance of blank checks;

Register the journal, ensure the daily clearing and monthly settlement, register the cash journal and the bank deposit journal in order according to the receipt and payment vouchers that have been completed, and settle the balance;

Keep cash in stock, keep valuable**, for cash and all kinds of valuable**, to ensure its safety and integrity;

Keep the relevant seals and register the cancelled cheques;

Review the income voucher and handle the sales settlement;

2. Current settlement: handle current settlement, establish a clearing system, account for other current accounts, and prevent bad debt losses;

3. Wage settlement: implement the wage plan, supervise the use of wages, review wage documents, pay wages and bonuses, be responsible for wage accounting, provide wage data, and carry out detailed accounting according to the composition of total wages and the objects of wages.

1. Monetary fund accounting:

Handle cash receipts and payments, and collect and pay in strict accordance with regulations;

Handle bank settlement, standardize the use of checks, and strictly control the issuance of blank checks;

Register the journal to ensure the daily clearing and monthly settlement. According to the receipt and payment vouchers that have been processed, the cash journal and bank deposit journal are registered in order one by one, and the balance is settled.

Custody of cash in hand, custody of value**. For cash and all kinds of valuable**, make sure it is safe and intact.

Keep the relevant seals and register the cancelled cheques;

Review the income voucher and handle the sales settlement;

2) Settlement.

Handle current settlement and establish a clearing system.

Accounting for other transactions to prevent bad debt losses.

3) Payroll settlement.

Implement payroll plans and monitor the use of wages.

Review payroll slips and pay wages and bonuses.

Responsible for payroll accounting and provide payroll data. Detailed accounting is carried out according to the composition of the total salary and the recipients of wages. According to the requirements of the management department, prepare the report on the total salary.

The knowledge to be learned by a financial cashier is as follows:

1. Handle cash receipt and payment and bank settlement of enterprises, standardize the use of checks and strictly control the issuance of blank checks.

2. Register the journal and settle the daily and monthly accounts. Register cash journals and bank deposit journals sequentially one by one, and settle the balances; Familiar with a series of financial confidentiality management work, such as keeping cash in stock, valuable ** to clear envy and corporate financial seals.

3. Review the income vouchers, handle sales settlement and current settlement, establish a clearing system, and prevent bad debt losses by accounting for other current accounts.

4. Carry out salary accounting and provide salary data. The financial cashier should carry out the salary plan excellently, be familiar with the supervision and use of wages, certify and review the salary receipts and pay wages and bonuses.