How to prepare the cashier s accounting vouchers, who will prepare the accounting vouchers, and whet

OK. Cashiers have the following responsibilities:

1. In accordance with the provisions of the relevant national cash management and bank settlement system, handle cash receipt and payment and bank settlement business.

The cashier shall strictly abide by the scope of cash expenditure, and shall not use cash to receive and pay within the scope of non-cash settlement; Abide by the cash limit on hand, and send the cash in excess of the limit to the bank in a timely manner according to the regulations.

Cash management should be cleared and settled on a daily basis, and the book balance and cash in stock should be checked before leaving work every day, and problems should be found and checked in a timely manner; The bank deposit account and the bank statement should also be checked in a timely manner, and if there is any discrepancy, the bank should be notified immediately for adjustment.

2. According to the provisions of the accounting system, when handling the cash and bank deposit receipt and payment business, the relevant original vouchers should be strictly examined, and then the receipt and payment vouchers should be prepared accordingly, and then the cash journal and bank deposit journal should be registered in order according to the prepared receipt and payment vouchers, and the balance should be settled.

3. Handle foreign exchange cashier business in accordance with the provisions of the national foreign exchange management and foreign exchange settlement and purchase system and relevant approval documents.

With the in-depth development of reform and opening up, international economic exchanges are becoming more and more frequent, and foreign exchange cashiers are becoming more and more important. Cashiers should be familiar with the national foreign exchange management system, and handle foreign exchange settlement, purchase and payment in a timely manner; Avoid foreign exchange losses of the country.

4. Master the balance of bank deposits, and are not allowed to issue blank checks, and are not allowed to lease and lend bank accounts for settlement for other units. This is a discipline that cashiers must abide by, and it is also an important aspect of preventing economic crimes and maintaining economic order. Cashiers should be strict in the use and management of checks and bank accounts, and plug the settlement loopholes from the cashier's position.

5. Keep the safety and integrity of cash in stock and all kinds of valuable ** (such as treasury bills, bonds, **, etc.). It is necessary to establish a cash and valuable custody responsibility system suitable for the situation of the unit, and if there is a shortage, it is the responsibility of the cashier to compensate.

6. Keep the relevant seals, blank receipts and blank checks.

The safe custody of seals and blank bills is very important, and in practice, there are many cases of economic losses caused to units due to the loss of seals and blank bills. In this regard, the cashier must attach great importance to it and establish strict management methods.

Normally, the official financial seal of the unit and the name seal of the cashier should be in charge, the cashier's seal handed over to the cashier for safekeeping should be used strictly according to the specified purpose, and all kinds of bills should go through the procedures for receiving and canceling them.

According to the occurrence of the economic business situation classification of the original vouchers, a class of respectively summarized together, corresponding according to the type of original vouchers to fill in the accounting vouchers, management expenses, operating expenses, financial expenses must have two detailed accounts, the credit may be cash in hand, may also be bank deposits, or related to the purchase of materials, production and sales related, the debit account changes accordingly, if not involved monetary funds credit included in the corresponding account, not included in the monetary funds.

Prepared by the accountant.

Accounting vouchers are accounting vouchers that are classified and sorted out by accountants according to the content of their economic operations and used as the basis for registering account books.

In principle, the accounting voucher must be accompanied by the relevant original voucher in order to be effective. The original voucher, also known as the document, is a written voucher obtained or filled in when the economic business occurs or is completed, and is used to record or prove the occurrence or completion of the economic business, and is the most legally effective document in the accounting data.

Na is the type of bookkeeping certificate prepared before the excitation, which needs to be confirmed according to the requirements of the enterprise. If the number of the company's vouchers is relatively large, it can be divided into five categories, namely cash receipt vouchers, bank deposit receipt vouchers, cash payment vouchers, bank deposit payment vouchers and transfer vouchers, each of which is numbered in its own order.

According to the principle of mutual exclusion of posts and internal control management regulations, the cashier is filial piety, which means that he must not be a certificate.

It can only be used for cash receipts and expenditures, bank deposit receipts and expenditures, and filling in bank bills.

In principle, it is not even possible to organize files and match bank deposit balance reconciliation tables.

Want! However, cashiers generally only compile vouchers relating to cash and bank deposits.

The cashier of the transfer voucher does not need to be prepared!

All accounting vouchers involving cash, bank deposit receipt and payment business are generally completed by the cashier and reviewed by the accounting supervisor.

In principle, it seems that those who manage money do not care about the accounts, and those who manage the accounts do not care about the money.

However, according to the company's own situation, the cashier can also make a voucher for pay-as-you-go and cashier-pay.