What do accountants and cashiers do?

Cashier work is a kind of work that is both accountable and practical.

The so-called real: mainly the custody of cash and valuable ** and the management of bank deposit accounts. Cash and valuable** are kept in the cashier's safe; Bank deposits, the cashier handles the settlement procedures of income and expenditure 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 so-called account: cashier accounting is also a special kind of detailed accounting. It requires that journals be set up separately for cash and bank deposits, and for bank deposits, separate journals should be set up for different accounts of depositors, and detailed accounting should be carried out in a sequential manner one by one.

The cash journal "should be settled on a daily basis and reconciled with the number of inventories; 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.

Accounting is divided into general ledger accounting and sub-ledger accounting.

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; 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. (Don't go into details, then you can't write a book, hehe).

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.

There are many jobs in accounting, and there are many kinds of accounting itself, including accounts receivable accounting, payables accounting, fixed assets accounting, tax accounting, cost accounting, etc., and the job responsibilities of different accountants are different. However, they all work with specific accounting knowledge.

The cashier is mainly responsible for the cash side, such as managing cash, and is responsible for the cash business of the bank.

Say a general point of cash.

Other accounting tubes.

To put it simply, the accountant manages the accounts, and the cashier manages the money.

Scope of responsibilities of accountant: (1) Prepare and review accounting vouchers; (2) Registering the general ledger and the sub-ledger; (3) Regular reconciliation and regular inventory of assets; (4) Preparation of financial and accounting statements; (5) Accounting costs; (6) Handle other accounting matters.

Responsibilities of the cashier position (1) Recording and keeping cash, bills and bank deposits; (2) After issuing checks, promissory notes, and bills of exchange, they shall be sent to the accountant for approval and sealed, and the blank checks, promissory notes, bills of exchange and other relevant funds shall be kept; (3) Deal with financial income and expenditure matters, and make daily summary statements in the case of large daily business volume, so that accountants can grasp the financial income and expenditure status in a timely manner; (4) Handling the income and expenditure of creditor's rights and debts. In the case of frequent business occurrence, it is also necessary to fill in the ** table of creditor's rights and debt income and expenditure business every day; (5) Verification and payment of reserves; (6) All other business transactions related to cash cashiers.

In principle, the cashier is responsible for registering cash journals and bank deposit journals (and fixed asset card accounts) and is responsible for daily cash counting, withdrawals and transfers.

Accounting registers other general ledgers and sub-ledgers, as well as account summary sheets, as well as reports.

Cashier is a type of accounting, accounting is a wide range of concepts, there are general ledger accounting, cost accounting, material accounting, current account accounting, etc., as well as cashier, cashier is relatively simple, mainly to manage cash banks, according to the provisions of the journal and so on.

Of course, cashiers and accountants are different. The cashier is only a part of the accounting composition of the financial management of a unit. It has to be made up of many parts.

The cashier is just running the bank. Make a voucher. It's the fast that is scattered.

Whereas, the accountant does the general ledger. The whole needs to be combined to make the final report. and the report to be produced.

So do a good accounting before. Be sure to be a good cashier. It's like building a house.

Corners can be added first.

The accountant is mainly responsible for bookkeeping, and the cashier is mainly responsible for the income and expenditure of cash and the bank, and the accountant and the cashier cannot be combined.

The work of an accountant and the work of a cashier belong to the accounting department, but the nature of the work is different. To put it simply, the cashier is in charge of the money and does not care about the accounts, and the accountant is in charge of the accounts and does not care about the money. The cashier has tens of millions of dollars, but he just changes hands, while the accountant has tens of millions of dollars, and he just writes the number and can't touch the actual money!

Accounting positions generally include: the person in charge of the accounting institution or the accounting supervisor, cashier, property and material accounting, salary accounting, cost accounting, financial results accounting, capital accounting, current settlement, general ledger statements, auditing, file management, etc.

Cashier's work: out is expenditure, payment is income. The cashier's work is to manage the income and expenditure of money, that is, the cash account and bank account are kept and registered by the cashier, and the work of managing the entry and exit of monetary funds, bills, and valuables.

Specifically, the 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 the cash in stock, valuables, financial seals and related bills. Broadly speaking, as long as it is the receipt, payment, custody and accounting of bills, monetary funds and valuable funds, it belongs to the cashier's work. It includes the accounting department of the unit to set up a special cashier agency of the bills, monetary funds, valuable collection and payment business processing, bills, monetary funds, valuable accounting and other work; It also includes the receipt, payment, and custody of monetary funds of the business departments of each unit.

In a narrow sense, cashier work only refers to the work of the accounting department of each unit to set up a cashier position or personnel.

Accounting is the management of accounts, that is, in addition to cash and bank accounts all the accounts are kept by the accountant to register, mainly the preparation and review of accounting vouchers, the registration of sub-ledgers and general ledgers, the preparation of accounting voucher summary tables, cost accounting, the preparation of accounting statements, financial analysis, etc. The work can be done once a month, the binding and custody of accounting vouchers are also the responsibility of the accountant, the monthly tax declaration and so on are the responsibility of the accountant, and the accountant has the responsibility of supervising the cashier

The difference between an accountant and a cashier is mainly due to the different division of labor and the different work contents.

1. The work done by the cashier is mainly the management of cash and bank deposits. The cashier is responsible for the accounting records of cash and bank deposits, and is required to register the relevant cash journals and bank journals according to each cash and bank transaction. At the end of each day, take stock of cash in stock and settle it on a daily basis; At the end of each month, a reconciliation of bank deposit balances is prepared based on bank statements.

At the end of each month, the registered cash and bank journals are reconciled with the general ledger of the accounting register.

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.

2. Accounting has a lot of detailed classifications, including fixed assets accounting, material accounting, write-off accounting, cost accounting, tax accounting, etc., and the main work is to carry out the corresponding accounting.

To put it simply, accounting is the one who manages the books, and the cashier is the one who manages the money. But the cashier, by the nature of his work, will also be an accountant.

What does an accounting cashier mainly do:

Cashier is a general term for handling the unit's cash receipts and payments, bank settlement and related accounts, keeping cash in stock, valuables, financial seals and related bills in accordance with relevant regulations and systems.

The specific work content is as follows:

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, ensure the daily clearing and monthly settlement, register the cash journal and the bank deposit journal in order according to the receipt and payment vouchers that have been completed, and settle the balance;

Keep cash in stock, keep valuable**, for cash and all kinds of valuable**, to ensure its safety and integrity;

Keep the relevant seals and register the cancelled cheques;

Review the income voucher and handle the sales settlement;

2. Current settlement: handle current settlement, establish a clearing system, account for other current accounts, and prevent bad debt losses;

3. Wage settlement: implement the wage plan, supervise the use of wages, review wage documents, pay wages and bonuses, be responsible for wage accounting, provide wage data, and carry out detailed accounting according to the composition of total wages and the objects of wages.

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 accountant and cashier handle the cash receipt and payment, bank settlement and related accounts, custody of cash in stock, valuable, financial seals and related bills in accordance with the relevant regulations and systems.

Cashier is a general term for handling the unit's cash receipts and payments, bank settlement and related accounts, keeping cash in stock, valuables, financial seals and related bills in accordance with 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, the food and wine, the comprehensive cashier, nothing is in order.

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.

Difference Between Accountant and Cashier:

The duties of a cashier and an accountant are different. Cashier and accounting are two different positions in the accounting industry, generally speaking, accounting is the cashier who is in charge of money, specifically the cashier is responsible for the receipt and payment of various bank deposits and cash, such as the reimbursement of various expenses of the company's employees to find out the cashier to report, the cashier also has the responsibility to review the authenticity of the original voucher provided by the employee for reimbursement, if it does not meet the requirements to be refused, and the cashier needs to go to the tax bureau to file taxes.

Generally speaking, the responsibility of accounting is to manage the accounts, and the accounting of the company's various general ledgers and sub-ledgers is the responsibility of the accountant, as well as the preparation of various reports at the end of the month and the end of the year.

Cashiers and accountants have different statuses. Although accountants and cashiers are very important positions, the general status of accountants is higher, and there is more room for improvement. Accountants generally spend more time dealing with leaders, and cashiers spend more time dealing with ordinary employees.

If there are a few places that can be promoted to the chief financial officer, it must be selected in the accounting, not in the cashier, so if you want to have a better development in the future, the cashier must work hard in the direction of accounting.

The differences between the jobs of a cashier and an accountant are as follows:

1. The cashier is not allowed to register the accounts, and the accountant cannot manage money and goods.

2. The cashier is in charge of the receipt, payment, accounting and custody of monetary funds, corporate bills, and valuable funds, and provides various financial information for the economic management and business decision-making of enterprises. Accounting is mainly responsible for the economic and business accounting of enterprises, and helps enterprises to make economic management and business decisions by providing comprehensive accounting information.

3. The cashier is responsible for the flow of funds when each business of the company occurs, and the accountant is responsible for the accounting of the flow of funds when the business occurs.

4. Cashier is a kind of work that manages both accounts and facts, mainly responsible for cash, bank deposits and various valuable income and expenditure and balance accounting, as well as the custody of cash and valuable and the management of bank deposit accounts. Cash and valuable** are kept in the cashier's safe, and bank deposits are also settled by the cashier.

The accountant is responsible for managing the accounts, keeping empty accounts and making statements, and using the accounts to supervise the cashier; Accounting jobs generally include the person in charge of the accounting institution or the accounting supervisor, the cashier, the accounting of property and materials, the accounting of costs and expenses, the accounting of wages, the accounting of financial results, the accounting of funds, the general ledger statement, the current settlement, file management, etc.

Duties of a Cashier:

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.

2. 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.

3. 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 receipt and payment vouchers prepared, and the balance should be settled.

4. Master the balance of bank deposits, and are not allowed to issue bad checks, and are not allowed to lease or lend blind bank accounts to handle settlements for other units.

5. Keep the safety and integrity of cash in stock and all kinds of valuable ** (such as treasury bills, bonds, **, etc.).

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