Accounting vs Cashier 50, is a cashier an accountant

Generally, the cashier makes accounting vouchers involving bank deposits and cash, the cashier registers bank deposits and cash journals, and the accounting production of other accounting vouchers. There are also cashiers who first make accounting vouchers to register the journal and then submit them to the accountant for review, and the accounting changes after the error is found. The accounting voucher is placed in the accountant at the end.

At the end of the month, the general ledger accounting registers the general ledger.

Job Responsibilities:

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 cashier keeps accounts, writes journals, and submits them to the general ledger for review.

Cashiers are accountant positions.

Data Extension:

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 to answer late. ”

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. The cashier in the narrow sense only refers to the various code work of the accounting department of each unit that sets up cashier positions or personnel.

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. The cashier should use a unified monetary unit of measurement, through its unique cash and bank deposit journals, and various sub-ledgers with value, <>

Detailed records and accounting of the monetary funds and valuable ** of the unit in order to provide complete and systematic economic information required for economic management and investment decision-making. Therefore, the reflection function is one of the main functions of the cashier's job.

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 enterprises' programs and investment benefits.

Cashiers have very different professional responsibilities and functions than accountants. A cashier is an employee who is responsible for the management of a business's capital transactions, while an accountant is a professional who is responsible for the overall management, accounting, and tax filing of a business's finances. The differences between cashier and accounting will be discussed separately from different perspectives.

1.Responsibilities are different.

The cashier is mainly responsible for cash counting, storage, payment, collection, inspection, processing, etc., and is entrusted with the responsibility of drafting, reviewing, registering payment vouchers and making payments. Accounting is in charge of the entire financial accounting of the enterprise, including accounting processing, financial analysis, fund raising and utilization, etc.

2.The nature of the work is different.

The nature of the cashier's work is relatively simple, mainly for the expenditure of cash transactions and the inspection of fixed income. In daily work, it is necessary to handle various payment matters such as cash, checks, electronic payments, etc., and ensure the security management of accounts. Accountants, on the other hand, need to have sophisticated analytical and computational skills, and be responsible for achieving accurate accounting, budgeting, and cost analysis.

Be lenient and cautious. 3.Educational Qualifications The level of specialization varies.

In most cases, cashiers do not need to have a bachelor's degree, and they can acquire relevant skills by attending a cashier vocational training course after graduating from high school or junior college. Accountants, on the other hand, need to have a bachelor's or master's degree in finance and be registered as a professional accountant with the Institute of Certified Public Accountants.

4.Management responsibilities are different.

The management responsibilities of the cashier are mainly to comply with accounting standards in the language of cash flow, that is, to collect basic bookkeeping notices and cash reference business, but are not responsible for obtaining income, building budgets, conducting accounting audits, etc. Accountants, on the other hand, work from a holistic management perspective and are responsible for accurately recording all financial transactions, handling expenses, taxes and investments, and managing fixed assets and other fixed expenses.

Generally speaking, the two professions of cashier and accountant are important cells in the financial work of enterprises, inheriting and developing the core spirit of financial work. When dividing responsibilities and functions, they need to be distinguished according to their different job functions and characteristics.

The differences in cashier's financial accounting are as follows:

1. Finance generally refers to financial activities and financial relationships. The former refers to the activities of enterprises involving capital in the production process, indicating the formal characteristics of finance, and the latter refers to the economic relations between enterprises and various aspects in financial activities, revealing the essence of financial content. Therefore, in a nutshell, enterprise finance is the movement of funds in the process of enterprise reproduction, reflecting the economic relationship between enterprises and various departments.

2. Accounting is an economic management activity that takes currency as the main unit of measurement and uses special methods to continuously and systematically and comprehensively reflect and supervise the economic activities of enterprises, government agencies or other economic organizations. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.

3. The cashier is in accordance with the relevant regulations and systems, handling the cash receipt and payment, bank settlement and related accounts of the unit, and keeping the cash in stock, valuable, financial seals and related bills.

4. Different division of labor: the general ledger accounting is responsible for the overall accounting of the economic business of the enterprise, and provides comprehensive accounting information for the economic management and business decision-making of the enterprise. The sub-ledger accounting is in charge of the sub-ledger of the enterprise, and provides detailed and classified accounting information for the economic management and business decision-making of the enterprise.

The cashier is in charge of the receipt, payment, custody and accounting of corporate bills, monetary funds, and state prices, etc., and provides various financial information for the economic management and business decision-making of the enterprise. Generally speaking, it is necessary to implement the division of money and accounts, and cashiers are not allowed to be in charge of auditing and keeping accounting files, and they are not allowed to be responsible for the registration of income, expenses, creditor's rights and debts, and other accounts. General ledger accounting and sub-ledger accounting are not allowed to manage money and goods.