Assignments and processes for accounting and cashiering

There are all in the accounting basics, and you can search for them.

Cashier's job:

1. Handle bank deposits and cash pick-ups.

2. Responsible for the management of checks, drafts, invoices and receipts.

3. Make bank accounts and cash accounts, and be responsible for keeping financial seals.

4. Responsible for reimbursement of travel expenses.

1. Employees who go on business trips to borrow and disburse and cannot borrow, if they need to borrow, they must fill in the debit form, and then submit it to the general manager for approval and signature, and submit it to the financial review, and after confirming that it is correct, the cashier will issue the payment. 2. After the employee comes back from a business trip, fill in the payment certificate according to the facts, and paste the receipt or invoice on the back of the form, first hand it over to the certifier for signature, and then sign it to the general manager for actual reimbursement, and then after the accounting audit, the cashier will give reimbursement.

5. Payment of employees' wages.

Cashier's Work Rules:

Work items and verification procedures.

Error prevention and correction procedures.

1) Cash receipt and payment.

1. If you receive and pay in cash, you should count the amount in person and pay attention to the authenticity of the ticket. If counterfeit money is received and confiscated, the responsible person is responsible.

2. Once the cash is paid in full, the original documents should be stamped with the "cash payment seal". The amount of overpayment or underpayment is the responsibility of the person responsible.

3. Send the cash received daily to the bank. Do not "sit on the branch".

4. Do a good job of daily cash inventory every day, make sure that the accounts are consistent with the facts, and do a good job of cash settlement to prevent cash profit and loss. Cash and equivalents will be returned to the general manager after work.

5. Generally, the payment business of large denominations of cash is not handled, and the payment is made with transfer or exchange procedures. Special circumstances require approval.

6. No matter how much the employee borrows out of the house, it must be signed by the general manager, approved and borrowed with a loan slip. If the loan is not approved, the responsible person shall be responsible for any disputes.

2) Bank account processing.

1. When registering the bank journal, first distinguish the account to avoid Zhang Guan Li Dai. Initiation of foreign exchange procedures.

2. Settle the deposit balance of each account every day, so that the general manager and financial accountant can understand the company's capital operation and dispatch funds. Fill out the declaration form before the end of the day every day.

3. Keep all kinds of blank checks and do not put them at will.

4. The company's accounting seal is usually kept by the cashier. After work every day, the account chapter is handed over to the general manager's office.

3) Reimbursement review.

1. Whether the handler signs on the payment certificate and whether the certifier signs. If not, it should be supplemented.

2. Whether the original bill attached to the proof of payment has been altered. If so, ask for the reason or not reimbursement.

3. Whether the formal invoice is mixed with the receipt. If so, they should be posted separately.

4. Whether there are more than 3 items filled in on the payment certificate. If it is exceeded, it should be refilled.

5. Whether the large and small amounts are consistent. If it does not match, it should be corrected and refilled.

6. Whether the reimbursement content is a reasonable reimbursement. If not, the reimbursement should be refused, and there are special reasons that should be approved.

7. Whether there is the signature of the general manager on the payment certificate. If not, no reimbursement will be made.