What are the duties of the cashier and accountant? Please explain

The cashier is the cash in and out and the ledger is the ledger, and the accountant is the bookkeeper.

I agree with what my friend on the first floor said, and it is very clear. In fact, the simple understanding is that the cashier manages the money, and the accountant manages the accounts.

Many people have questions, what is the main job of a teller? What exactly is the difference between a cashier and an accountant? Why can't the cashier and the accountant be the same person? Let me share the relevant information with you and take you to understand the two positions of cashier and accountant.

1. Handle cash receipts and payments, collect and pay in strict accordance with the regulations, and also manage 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.

2. Keep the cash in stock, and keep it valuable. For cash and all kinds of valuable**, make sure it is safe and intact. It is also necessary to keep the relevant seals, register and cancel checks, review income vouchers, and handle sales settlements.

3. Handle current settlement, establish a slag spring liquidation system, account for other current payments, and prevent bad debt losses.

4. Review the salary documents, pay wages and bonuses, be responsible for salary accounting, and provide salary 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, such as Lingnai, prepare the relevant total salary statement.

The work done by the cashier is mainly the management of cash and bank deposits. It is necessary to do a good job of every accounting record, cash journal and bank journal. At the end of the month, the accounts will be summarized.

Another important job of the cashier is to pay cash, including paying wages to those who are reimbursed, those who receive reserves, and those who receive salaries. But because of this, the cash accounts should be clear.

There are many kinds of accounting, including fixed assets accounting, material accounting, write-off accounting, cost accounting, tax accounting, etc., and the main work is to carry out corresponding accounting.

To put it simply, accounting is the one who manages the books, and the cashier is the one who manages the money.

The treasurer and the cashier cannot be the same person, and different people must be separated from each other to serve as the treasurer and cashier. The need to separate bookkeeping and management assets is the most basic requirement of the internal control system.

China has a clear financial management system, and each company also has a financial management system with its own characteristics and style. However, no matter what kind of financial management system it is, it clearly stipulates the division of labor and responsibilities between "cashier" and "accountant," and the two must not be easily confused or encroached upon. The "Accounting Law" stipulates that cashiers are not allowed to concurrently perform auditing, keeping accounting files, and registering income, expenditure, expenses, creditor's rights and debts.

Finance and accounting personnel should conscientiously implement the responsibility system of the post and the skillful position, perform their duties, cooperate with each other, and truthfully reflect and strictly supervise various economic activities. Accounting and cashiering must be separated, which is the provision of the basic accounting work specification and the requirement of the enterprise's internal control standard.

What is the main job of the cashier accountant: managing monetary funds, bills, valuable** in and out

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

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, delicious food and wine, comprehensive cashier, nothing to sell can not be stopped. ”

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.

Cashiers. Broadly speaking, it includes both the cashier staff of the accounting department and the various types of cashiers (cashiers) of the business department. Cashiers (cashiers) have many similarities with full-time cashiers in the accounting department in terms of their job content, methods, requirements, and the qualities they should have.

Their main job is to handle the income of monetary funds and various bills, and ensure the safety and integrity of the monetary funds and bills handled; They also have to fill out and review many original documents;

They also deal directly with currency, and in addition to having excellent knowledge of cashier business, they must also have good financial and legal literacy and professional ethics.

The difference is that they generally work in the front line of economic activity, and the income from various bills and monetary funds, especially the income from monetary funds, is usually transferred by them to full-time payers; In addition, their work process is income, safekeeping, reconciliation and handover, and generally do not set up special accounts for accounting.

Therefore, it can also be said that the cashier (cashier) is the dispatched personnel of the cashier (accounting) organization, they are a member of the cashier team of each unit, and their work is part of the entire cashier's work. The management of cashier's business and the education and training of cashiers should be considered comprehensively from a broad perspective. Cashiers in the narrow sense only refer to cashiers in the accounting department.

The cashier is mainly responsible for managing the company's money, and there is no big problem with the bank to deal with the daily cash and bank deposits.