Does a cashier need to do a cash flow statement

Normally, it should be done by accounting, but this table is special, because this table mainly reflects bank deposits.

And cash business, in the vernacular, that is, where all the money is spent, or what money is collected, so let the cashier do it is also should, because only the cashier usually does cash and bank deposits, understand the dynamics of cash and bank deposits, but I think this table is more difficult, it is recommended that you ask the accountant when you do it, but don't feel angry, what's wrong with learning more knowledge?

Of course it is reasonable, this is the duty of the cashier!

It's usually done by the accountant, but of course you can help if you're willing to help. In fact, there are many things that don't need to be so clear, and it is impossible to divide them very clearly in a small company, and it's okay to do more and do less, don't care about so many reasonable and unreasonable.

This table is not difficult, it is not an accounting major to make a statement for half a year, and it took three hours to make this table.

The scope of work and requirements of a cashier.

1. Handle the receipt, payment and deposit of cash, reserves, bank deposits, valuable (treasury bonds, bonds), bills, other monetary funds and other corporate funds.

2. Handle the collection, use, receipts, checks and other important tickets and valuables.

3. Carry out relevant financial treatment on the receipt and payment of funds, including reviewing whether the receipt, payment and deposit of funds are true, complete and reasonable, and handling the receipt and payment matters. According to the receipt and payment vouchers, the cash and bank deposit journals and the memorandum account (journal) are registered in order on a daily basis.

4. Conduct regular inventory and check the accounts, and regularly prepare and submit cashier's cash flow statement and other related statements.

A cash flow statement is a financial statement that reflects the impact of a company's operating activities, investment activities and financing activities on its cash and cash equivalents over a certain period of time (such as monthly, quarterly or annual). The cash flow statement is a replacement for the original statement of changes in financial position or statement of cash flow. It details the cash flows generated by the company's operating, investing, and financing activities.

Cash flow statement analysis refers to the comparison, analysis and research of the relevant data on the cash flow statement, so as to understand the financial status of the enterprise, find out the financial problems of the enterprise, and provide a basis for scientific decision-making for the users of the statement.

The main content of the cash flow statement includes two parts: one is the positive statement part, which reflects the cash flow generated by the company's operating activities, investment activities, financing activities and the total and net inflows and outflows of various projects. The second is the supplementary information part, which provides all the contents of adjusting the net profit into the cash flow of operating activities, reflecting the information of all investment and financing activities that affect the assets or liabilities of the enterprise in a certain period of time, but do not form the current cash receipts and expenditures.

Cash flow statements can be prepared using the direct and indirect methods, as well as the working paper method, the T-type account method, and the analytical filling method.

Steps to prepare a cash flow statement:

The first step is to find the ending and opening numbers of monetary funds from the balance sheet (there are no other forms of cash equivalents in general enterprises), and fill in the closing balance of cash and the opening balance of cash at the end of the cash flow statement to calculate the net increase in cash and cash equivalents.

The second step is to fill in the cash flow generated by investment activities and the cash flow generated by financing activities on the main table: 1. General enterprises have no other forms of investment except for the increase or decrease of fixed assets and intangible assets, so it is enough to look at the balance sheet to analyze the fixed assets and non-research assets: if there is no change, it will not be ignored; If there is a change, see if and how much cash is involved.

If you want to have other investments, just look at other investment projects).

2. The cash flow generated by financing activities is mainly related to long-term and short-term borrowings and financial costs, which can be filled in according to the analysis of these accounts.

The basic principle of the compilation of the positive table:

The balance sheet is prepared on the basis of the beginning and end of the period and the current period of the income statement, without considering other factors, for example: accounts receivable account balance statement: beginning of the period + increase in the current period - decrease in the current period = end of the period; The increase in the current period is the amount of operating income, and the decrease in the current period is the amount of cash inflow.

Then the decrease in the current period = the end of the period - the beginning of the period + the increase in the current period, that is, the formula we see in the manuscript, operating income + accounts receivable at the end of the period - accounts receivable at the beginning of the period.

In addition, the frequency of investment activities and fund-raising activities is less, and the data can generally be captured directly from the account balance sheet and sub-ledger, which is more accurate, but it will be more complicated to use the formula method.

It is the accountant who prepares the cash flow statement.

1. Accounting mainly reflects the economic activities of each unit from the quantitative aspect, and provides data for economic management through certain accounting methods.

2. The reflection function should include before, during and after the event, that is, throughout the whole process of economic activities.

3. The accountant should account for the actual economic activities on the basis of vouchers, have complete and continuous records, and provide systematic data according to the requirements of economic management, so as to fully grasp the economic activities and assess the economic effect.

As an analytical tool, the main role of the cash flow statement is to determine the short-term viability of the company, especially the ability to pay bills. It is a statement that reflects the dynamic state of a company's cash inflows and cash outflows over a certain period. Its composition is consistent with the balance sheet and income statement.

Through the cash flow statement, it can summarize the impact of operating activities, investment activities and financing activities on the cash inflow and outflow of the enterprise, and provide a better basis for evaluating the realized profit, financial status and financial management of the enterprise, which is better than the traditional income statement.

Summary. According to the provisions of the accounting system, enterprises that implement the accounting system for small enterprises may not prepare cash flow statements, and enterprises that implement the accounting system for enterprises must prepare cash flow statements on a monthly basis.

The cash flow statement is a financial statement that reflects the current capital flow and flow of an enterprise, which is of great significance for analyzing the cash flow and capital turnover of an enterprise.

What kind of business to enter into the cash flow statement.

According to the provisions of the accounting system, enterprises that implement the accounting system for small enterprises do not need to prepare cash flow statements, and enterprises that implement the accounting system for enterprises must prepare cash flow statements on a monthly basis. The cash flow statement is a financial statement that reflects the current capital flow and flow direction of the enterprise, which is of great significance for analyzing the cash flow and capital turnover of the enterprise.

If you have any questions, you can ask me again.

I hope it helps.

The steps for the preparation of the indirect cash flow statement are as follows:

First, fill in the items of "Net increase in cash and cash equivalents" in the supplementary information, and determine the "net increase in cash and cash equivalents".

Second, the items in the main table are included in the "current shortfall flows from financing activities" and "net cash flows from financing activities" are determined.

Thirdly, the items of "Cash flows from investing activities" in the main table are filled in, and the "net cash flows from investing activities" are determined.

Fourth, the calculation formula is: net cash flow from operating activities, net increase in cash and cash equivalents, net cash flow from financing activities, and net cash flow from investment activities. The difficulty in preparing the cash flow statement lies in determining the net cash flow generated by operating activities, because financing activities and investment activities are relatively small in the business of the enterprise, and the financial data is easy to obtain, so it is easy to fill in the cash flow items of these two activities, and it is easy to ensure that the net cash flow results of these two activities are correct, so that the net cash flow generated by operating activities calculated according to the formula is also easy to ensure that it is correct.

The results of this step can be used to verify that the items of "Net cash flow from operating activities" in the main table and supplementary information are correctly entered.