F117 What s the difference, cashier and accountant

What is the difference between an accountant and a cashier.

1. There are three major positions in finance.

1) The general ledger accountant 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 (in fact, it is the accounting supervisor who is in charge of everything);

2) Detailed ledger accounting is in charge of the detailed ledger of the enterprise, and provides detailed classification accounting information for the economic management and business decision-making of the enterprise (collectively referred to as accounting);

3) the cashier is in charge of the enterprise bills, monetary funds, as well as the receipt and payment, custody, accounting work, specifically, the cashier is in accordance with the relevant regulations and systems, the cash receipt and payment, bank settlement and related accounts of the unit, the custody of cash in stock, valuable, financial seals and related bills and other work of the general term. (Actually, it's about managing money).

2. The relationship between accounts. There is a strong correlation between cashier, sub-ledger accounting, and general ledger accounting.

1) The basis of their accounting is the same, which is the original accounting voucher and the accounting voucher. These accounting vouchers used as accounting vouchers must be transmitted in a certain order between cashier, sub-ledger accounting, and general ledger accounting, and it is indispensable to use each other's accounting data and jointly complete accounting tasks.

2) At the same time, they contain and control each other. The cash and bank deposit journal of the cashier and the cash and bank deposit general ledger of the general ledger accounting, the general ledger and the subledger to which it belongs, the valuable ledger in the sub-ledger and the corresponding valuable ledger in the cashier's account, have an equal relationship in the amount.

In this way, the cashier, the sub-ledger accounting, and the general ledger accounting constitute a relationship of mutual control and control, and the three must check and maintain consistency with each other.

3. The main work of the cashier. The cashier accounting requires that the journal be set up according to the cash and bank deposits, and the bank deposits should be set up according to the different accounts deposited, and the detailed accounting should be carried out in a timely manner. The "cash journal" closes the balance on a daily basis and reconciles it with the inventory number

The bank deposit journal should also be checked with the opening bank several times during the month. At the end of the month, the bill must be settled according to the regulations. Reports are also issued several times during the month to report the results of the accounting and to reconcile them with the general ledger of cash and bank deposits.

4. The difference between cashier and other accounting.

The cashier's work is mainly the accounting of receipts and balances of cash, bank deposits and various valuable accounts, as well as the custody of cash and valuable accounts and the management of bank deposit accounts. Cash and valuable** are kept in the cashier's safe; For bank deposits, the cashier shall handle the procedures for settlement of income and expenditure. It is necessary not only to carry out cashier account processing, but also to carry out cash, valuable ** and other physical management and bank deposit receipt and payment business.

In this respect, there is a significant difference from other accounting work. 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. In addition to the cashier, other accounting personnel are in charge of the accounts and do not care about the money, and the accounts do not care about the goods.

The relationship between the cashier and the accountant:

1. Accounts, money, and materials are in charge: the former can only manage monetary funds, and register two accounts (cash journal and bank deposit journal) and cannot also manage auditing. The latter cannot manage money and things.

Accounting functions: concurrently manage auditing, accounting files, preparation of accounting vouchers, registration of sub-ledgers, general ledger, preparation of accounting statements and tax statements, etc.

2. Both interdependent and mutually contained: the accounting basis is the original voucher, the original voucher of the accounting voucher - the accounting voucher - the sub-ledger - the internal statement The summary table of the accounting voucher - the general ledger - the accounting statement - the cashier and accounting reconciliation of the tax statement, and the detailed account of monetary funds.

Helpful! Thank you.

Junior Title: Assistant Accountant.

Intermediate titles: Accountant, Auditor.

Senior Title: Senior Accountant.

Technical Qualification: Certified Public Accountant.

Administrative position: Chief Accountant.

Continuing education in tutorial classes of the Financial Services Bureau, online continuing education.

Full-time accounting student.

Self-education on accounting ethics includes:

Vocational compulsory education, vocational discipline education, vocational and technical education.

According to the Ministry of Finance's Regulations on Continuing Education for Accounting Personnel (Cai Hui 2013 No. 18), in order to promote and improve the professional level of accounting personnel, accounting continuing education should be carried out every year after obtaining the accounting qualification certificate. These are rules and regulations that accountants must follow.

Accounting continuing education, that is, the "Accounting Qualification Certificate", implements a system of regular annual inspection. It refers to the retraining and re-education of accounting personnel who are engaged in accounting work and have obtained or been employed with accounting professional and technical qualifications as the goal of improving their political and ideological quality, professional ability and professional ethics, which is an important part of the construction of the accounting team.

Continuing accounting education requires accountants to complete 24 credits of courses per year or attend face-to-face training for no less than 48 hours.

Knowing some accounting regulations and points will help you in your work. Especially for some amateur accounting enthusiasts. Because every year there are some new accounting policies and regulations.

In any case, China is still a certified country, so it is necessary to continue to learn in line with the times, and you can still learn things if you study seriously, and the knowledge of this era is updated too quickly. Right?

The trend of reform and development of modern teaching methods is mainly manifested in: 1. The multi-faceted and all-round performance of limbs; 2. Personalization; 3. Scientific; 4. Digitalization; 5. Filial piety is programmatized;

The education of accounting professional ethics is mainly based on dedication, honesty and trustworthiness, honesty and self-discipline, objectivity and fairness, adherence to standards, improvement of skills, participation in management and strengthening of services. Accounting professional ethics is the core content of accounting professional ethics education, and runs through the whole process of accounting professional ethics education.