In accounting, the difference between a forensic person and a bookkeeper

1. Review the completeness, legality and correct amount of the original voucher - Review and correct the original voucher and paste it inside and fold according to the specifications - Check whether the approval procedures are complete - Review the progress of the department's expenses (if the amount exceeds the plan, it can be refused to reimburse) - prepare the accounting voucher. 2. Prepare accounting vouchers according to the original vouchers. 3. Register various sub-ledgers according to the accounting vouchers.

4. Month-end settlement and reconciliation to ensure that the account certificate is consistent, the account is consistent, and the account is consistent. 5. Prepare accounting statements. 6. Binding voucher (ensure that the upper left corner of the voucher and attachments are neat, and the length and width of the attachments are folded to the size of the accounting voucher, and there can be no staples).

7. Accounting file keeping. Founded in 2014, the Accounting School is committed to providing high-quality accounting practice, tax practice, CMA, CPA, and Chinese accounting practice for the majority of accounting practitioners

The certificate maker is to paste the original voucher on the back of the accounting voucher, and has no choice but to record the voucher. Bookkeepers are the bookkeepers who record the accounting vouchers into the account books. That's it in a nutshell.

Simply from the literal point of view, it can be reflected, one focuses on the "certificate", that is, the original voucher and the accounting voucher; The other focuses on the "ledger", i.e. the corresponding books, including: journals, sub-ledgers, and general ledgers. As for whether the report needs to be issued by bookkeepers, it mainly depends on the division of labor of the financial department of each company.

The bookkeeper is the one who makes the accounts, and the certificate maker is different, and he is based on what kind of certificate he makes.

1. The nature of the stool model is different. The bookkeeper is the person who implements the centralized accounting system or the centralized payment system of the state treasury and reports the original bills of relevant income and expenditure to the accounting center. Accounting is a kind of crude economic management work that uses currency as the main unit of measurement and uses special methods to account for and supervise the economic activities of a unit.

In practice, an accountant also refers to an accounting staff member who is responsible for the above-mentioned work.

2. Differences in job responsibilities. The bookkeeper is responsible for the collection of fees and other income of administrative institutions, and the collection of funds and other businesses. Accounting is responsible for bookkeeping, accounting and other work of the enterprise unit.

3. Workflow differences. The bookkeeper needs to pre-review the original vouchers, sort out the qualified original vouchers and fill in the bills. The accountant is responsible for sorting out the original vouchers, and then filling in the accounting vouchers and preparing the financial statements.

1. Bookkeepers: mainly responsible for bookkeeping, accounting and reporting.

Accountant: In the old days, he was called a teller; In China, accounting personnel are mainly divided into chief accountants, heads of accounting institutions, accounting supervisors, and general accountants according to their powers; According to the professional and high-tech positions, they are divided into senior accountants, intermediate accountants, and junior accountants.

2. Bookkeeping personnel are subordinate to accounting personnel, and the scope of accounting personnel is relatively wide, for example, the personnel who register the accounts receivable guessing rock payment reference book, the personnel who manage the registration of fixed assets, and the personnel responsible for the custody of accounting files can be called accounting personnel, but they do not keep accounts. The bookkeeper who registers the account book and the person who is responsible for other accounting work make up the accounting staff.

1. The responsibilities of the accounting voucher witness and the bookkeeper are different only in specific work.

2. The witness of the accounting voucher system is the person who fills in the accounting voucher. A bookkeeper is a person who registers the books of accounts according to the accounting vouchers.

Accounting voucher system witness: refers to the person who prepares accounting vouchers. The name of the witness should be filled in at the bottom of the voucher.

Accountant: Mainly refers to the person who registers the sub-ledger according to the accounting voucher. The name of the bookkeeper is filled in the bookkeeper field at the bottom of the voucher.

This is the difference in the division of labor in accounting.

The witness of the accounting voucher maker (the person who prepares the document) is the person who fills in the accounting voucher according to the original voucher;

The bookkeeper is the person who fills in the account book according to the accounting voucher filled in by the documentary.

The witness is the person who prepares and fills in the vouchers, and the bookkeeper is the person who registers the account books, that is, the person who registers the accounts in the general ledger and the sub-ledger according to the accounting vouchers.

The accounting voucher shall be filled in by the accountant according to the original voucher that has been audited and correct. Accounting documents include original documents and accounting documents.

Of course, the accounting voucher does not include the original voucher, and your understanding is correct.

Upstairs, how can the cashier be used as a voucher for cash and bank deposits? Then she said that she would remember as much as she received, so how can she control it!

I think it's wrong, because the voucher related to my company's cash and bank deposit is made by the cashier

The accounting voucher is filled out by the accountant.