Is it okay to do both a cashier and an accountant?

The relationship between accounting and cashier is division of labor and cooperation, which is mainly manifested as: the accounting voucher as the accounting voucher must be transmitted in a certain order between the cashier, the sub-ledger accounting and the general ledger accounting.

According to the accounting law, the accountant and the cashier use each other's accounting data to jointly complete the accounting task, and both are indispensable. At the same time, they hold each other back.

The cashier's cash and bank deposit journal and the cash and bank deposit general ledger of the general ledger accounting, the general ledger and the sub-ledger to which it belongs, and the valuable ledger in the sub-ledger and the corresponding valuable ledger in the cashier's account, all have an equal relationship in amount.

In this way, cashiers, sub-ledger accountants, and general ledger accountants must reconcile accounts with each other to be consistent. Accounting work must be carried out in charge of money and accounts, and cashiers must not be in charge of auditing and keeping accounting files, and must not be responsible for the registration of accounts such as collections, expenses, creditor's rights and debts. General ledger accounting and sub-ledger accounting are not allowed to manage money and goods.

However, your private enterprises may not be able to do such a standard in order to save labor costs.

1. Generally speaking, no, the main reason is to prevent fraud.

2. The accounting system learns an accounting certificate training course, and I can't understand it in one sentence or two sentences.

3. According to one point, it is based on invoices or bills to make vouchers, bookkeeping, and summarize reports.

In theory, it is not possible, but in practice it is like that. It's not an outsider, so there's no need to supervise.

The financial system stipulates that the cashier and accountant shall not be held by one person at the same time. In large conglomerates, the person in charge of finance and the accountant are held by two or more people, while in a small business, the accountant is the person in charge of finance, and the person in charge of finance is the accountant.

Regardless of the size of the enterprise, the cashier must be full-time, and neither the person in charge of finance nor the accountant can also hold the position of cashier.

Extended information: The person in charge of finance refers to the person who is generally the chief accountant or chief financial officer and is fully responsible for the financial management, accounting and supervision of the company. Strictly speaking, it is necessary to have the qualification of an accountant, have been engaged in accounting work for many years, and have rich experience to be competent.

Job Responsibilities: 1. Implement the party's economic work principles and policies, abide by the "Accounting Law", be familiar with and master the relevant national laws, regulations, financial policies and various financial systems. Specifically lead the financial work of the unit, and formulate financial management measures in combination with the specific situation of the unit.

2. In accordance with the "Budget Law", conscientiously prepare and strictly implement departmental budgets and special fund budgets, timely inspect and analyze financial revenues and expenditures and budget implementation, find out problems, put forward suggestions and measures, and continuously improve the efficiency of the use of financial funds.

3. Strictly enforce all financial and economic disciplines, and establish and improve systems for fund management, centralized payment management of the state treasury, management of bank accounts, management of bills, and asset management. Departmental budgets, major expenditures, and important economic matters should be collectively discussed and decided upon by the leaders of the units, and democratic financial management and the "one pen" examination and approval system should be adhered to.

Fourth, strengthen internal accounting control, establish a responsibility system for accounting posts, and rationally and clearly define the division of labor between accounting and cashiers in accordance with the principle of separation of incompatible duties, and do a good job in internal and external coordination.

5. Standardize the basic accounting work, and timely review the accounting vouchers, accounting books, and financial accounting statements of the unit; Organize the sorting and archiving of accounting files on a regular basis to ensure that the financial and accounting work meets the requirements of the "Accounting Basic Work Specification".

6. Regularly or irregularly inspect and evaluate the implementation of the unit's internal accounting control system, and put forward suggestions for improvement on the deficiencies in the internal control of various economic operations, internal institutions and posts related to accounting work.

7. Responsible for the unified management of the property and materials of the unit, conduct a property inventory once a year, and improve the system of safekeeping, receiving, maintaining, compensating, scrapping, reporting losses and personnel transfer and handover, so as to ensure that the accounts are consistent.

8. Strengthen the professional ethics of accounting at all times, so as to abide by the law, adhere to principles, be honest and honest, and manage finances in accordance with the law.

9. Responsible for the business guidance of accountants and other relevant financial personnel. Organize and participate in the continuing education of accounting personnel, and continuously improve the level of policy implementation and professional ability.

10. When the accountant or cashier is transferred from this post, he shall be responsible for supervising the delivery.

Illicit. Accountants and cashiers shall be recused from their positions and shall be held by different persons. It is a violation of the Accounting Act to be held by one person.

Legal basis: Article 37 of the Accounting Law of the People's Republic of China An auditing system shall be established within an accounting institution.

Cashiers shall not concurrently serve as auditors, custody of accounting files, and registration of income, expenditures, expenses, creditor's rights and debts.

Audit Law of the People's Republic of China

31st audit institutions have the right to require the audited unit in accordance with the provisions of the audit institutions to provide budget or financial revenue and expenditure plans, budget implementation, final accounts, financial accounting reports, the use of electronic computers to store, processing of financial revenues and expenditures, financial revenue and expenditure electronic data and the necessary computer to touch the ear of technical documents, in financial institutions to open accounts, social audit institutions issued audit reports, and other financial revenues and expenditures or financial revenues and expenditures related information, audited units shall not refuse, delay, Lies. The person in charge of the audited unit is responsible for the authenticity and completeness of the financial and accounting information provided by the unit.

Article 32 When auditing institutions, they have the right to inspect the accounting vouchers, accounting books, financial accounting reports of the audited units and the system of using computers to manage financial revenues and expenditures, electronic data of financial revenues and expenditures, as well as other materials and assets related to financial revenues and expenditures, and the audited units shall not refuse.