Cashier s bookkeeping problem, how does the cashier keep the book?

Just keep the accounts of the payment bank. In fact, it is the transfer of the detailed account in the bank deposit.

In this case, only make payments, not collections, and learn on the basis of accounting, hehe.

How to fill in the cash journal at the cashier: Before the accounting, you have to fill in the accounting voucher, right, you put the above content in the summary of the cash journal, for example, there is an expense, the purchase of office supplies.

In the summary of the cash journal, it is written: office supplies, just fill in the expenditure item. Cash journals generally have a lot of expenses, and if there is income, write it this way, or write it a little more simply.

The cash journal is an account book, which generally has three columns of income, expenditure and balance, also known as the three-column cash journal, which is registered day by day and in order according to the accounting vouchers; Accounting vouchers are based on the nature of the invoices, receipts and other original sales receipts received when our daily business occurs, and are used to fill in the voucher paper for accounting entries, which are divided into debits and credits, and are filled in according to the essence of accounting. For example, on October 27, the rubber stool received an invoice of 2,000 yuan for the meal expenses approved by the leader, and reimbursed 2,000 yuan in cash to someone

Credit: Cash 2000

Prepare the voucher number (such as 001), and then register the cash journal accordingly, fill in the date, voucher number, and summary, and write 2000 in the corresponding expenditure column.

There are only two current accounts of cash and bank deposits, which are cleared and settled on a daily basis.

On the account page, first open the cash account page, fill in the opening balance, and then fill in the amount of business incurred, register one by one according to the occurrence time, fill in the balance after the business occurs, and the balance must be settled every day, and the same is true for bank deposits. If it is a cashier, keep your own daily flow account, record the amount of occurrence and settle the balance of the day in a timely manner according to the voucher of each ** cancellation, and the number is compiled by the cashier himself according to the order of the voucher.

The bookkeeping method of the cashier is:

1. Establish new accounts correctly. Whether it is a new cashier or an old cashier, when establishing a new account at the beginning of the year, the year-end balance of the previous year should be transferred to the "balance account" column, and not to be transferred to the "amount" column first, and then to the "balance column".

Second, the order of the lead town when the bookkeeping. The cash journal and the bank deposit journal must be registered in order according to the time of the occurrence of the business, and it is required to record them one by one, record the amount and balance of the day on a daily basis, and check it with the amount of cash in hand to see whether the accounts are consistent.

3. Correct correction of erroneous accounts. Misremembering or settling incorrect accounts is a common occurrence. The accounting system has always stipulated that financial and accounting personnel should correct wrong accounts in the correct way, and are not allowed to alter words or individual figures, dig, supplement, scrape, and rub, let alone fade and alter with the word elimination.

Fourth, the correct selection of account books. Since the cash register and the bank deposit journal are journals, it is necessary to use the staple book instead of the loose-leaf account. The number of pages of the book is fixed, and the page number is printed on the account page in advance, if the bookkeeping forms a page separation or skipping lines, it should be written off with a red cross or red line, and the words "this page is blank" and "this line is blank" should be written in red letters, and the account page is not allowed to be torn off.

5. Correct reconciliation. After the cash journal is closed daily, the balance is reconciled with the cash balance on hand to ensure that the accounts match. When the accounting is completed, the cashier Honglu should take the initiative to report the cash balance and reconcile with the accountant.

Register the cash journal.

As the saying goes: a good memory is better than a bad pen. Every cash receipt and expenditure business handled by the cashier has a corresponding document record, such as the corresponding reimbursement form, invoice and other documents when paying reimbursement expenses.

These documents are eventually handed over by the cashier to the accountant. If the cashier wants to know the payment amount, reimbursement personnel and other business information at that time after the handover of the single dry and quiet, he has to find the accountant to ask for the voucher, and want to find the voucher he wants in a voucher is as difficult as looking for a needle in a haystack, so the cashier must have his own running account, which is the cash journal.

Daily stocktaking. In addition to being used as a record carrier for the business handled by the cashier, the registered cash journal also has a use, that is, the cashier can check whether the day's income and expenditure business is correct at any time according to the balance on the journal and the cash in the actual inventory of the oak.

3. Handover documents.

The cashier's payment voucher is the proof of payment, for the cashier, these vouchers are like cash, once lost, if there is no way to reissue, then it is likely to bear the corresponding amount of compensation. In order to reduce the loss caused by the loss of vouchers and reduce the risk of compensation, the cashier should hand over the relevant payment vouchers to the accountant in a timely manner.

Cashier is one of the most important positions in the corporate finance department, mainly responsible for cash management and account processing. When it comes to bookkeeping, the cashier needs to follow these steps:

Collect vouchers: including invoices, receipts, checks, etc., which need to be clear, complete and true.

Check the voucher: Check whether the information such as the amount, date, and summary of the trace on the voucher is correct.

Record vouchers: Entries are made in chronological order, including debits and credits, on the books and need to be accurate.

Check the account books: check whether the balances on the account books are correct, and adjust the errors in time.

Summary report: generate Ziyouxian report according to the specified time, such as cash table, bank deposit table, etc.

Archive for future reference: classify, number, and archive documents such as vouchers and account books, and the work for future reference should be standardized and complete.

Bookkeeping is an indispensable part of enterprise financial management, and the cashier should be accurate, timely and standardized to ensure the normal operation of enterprise finance.

Bookkeeping is the general job of a cashier, but how do cashiers generally keep accounts?

First, we should build a new account correctly. The year-end balance is transferred to the "Balance" column.

Second, sequential bookkeeping, which must be recorded in chronological order and required to be recorded. According to the amount of the day and the rest of the amount, check with the amount of cash in hand to see if the account is in line.

Third, correct correction of wrong accounts means to correct wrong accounts in accordance with the correct method, without alteration.

The fourth refers to the shed, the correct use of the ledger.

Fifth, reconcile accounts correctly. The cashier must also reconcile the deposit items with the bank frequently, so that the unit deposit journal is in line with the balance of the Bank Deposit account statement.