The division of responsibilities between the accountant and the cashier

The cashier is just cash and bank journals, mainly cash operations, and other things are accounting...

It is illegal that the duties of the accountant cannot be written into the post responsibility system of the cashier. Accounting is a highly professional job, and its work content is not only to deal with cash stools, but also to include bookkeeping, accounting, auditing, preparation of financial statements and preparation of accounting statements. The cashier's duty is mainly to handle cash, rather than to assume the responsibility of accounting, so it is a violation of the law to write the duties of the accountant into the cashier's post responsibility system.

In addition, the quality of accounting work depends on the professional knowledge and skills of accounting personnel, while the quality of cashier's work depends on strict operating procedures, and the professional knowledge requirements of cashiers are not as high as those of accounting professional knowledge, so it is unreasonable to write the responsibilities of accounting into the post responsibility system of cashiers.

Illegal.

Accounting and cashier are two different job positions, accounting is mainly responsible for accounting, fixed asset management, etc.; The cashier is mainly responsible for the daily work of fund receipts and expenditures, so it is illegal to write the responsibilities of the accountant into the post responsibility system of the cashier.

The Accounting Law clearly stipulates that cashiers are not allowed to concurrently perform auditing, keeping accounting files, and registering income, expenditure, expenses, creditor's rights and debts. However, in order to save personnel costs, many small companies still choose to take risks, and when registering their names, they are the names of two different people, but when they actually operate the calendar, they let the same person have two positions.

The main responsibilities of an accountant are as follows:

1. Accountants should abide by professional ethics in accounting work, establish good professional quality, rigorous work style, strictly abide by work discipline, and strive to improve work efficiency and work quality.

2. Accountants should be familiar with financial laws, regulations, rules and the national unified conference system, and carry out extensive publicity in combination with accounting work.

3. Accountants shall carry out accounting work in accordance with accounting laws, regulations and national unified accounting systems and procedures and requirements to ensure that the accounting information provided is legal, true, accurate, timely and complete.

4. Accountants should be familiar with the business management of the unit, and use the accounting information and accounting methods they have mastered to improve the internal management of the unit and improve the economic efficiency.

5. Accountants should keep the accounting information of their own units. Except as required by law and with the consent of the unit leader, the accounting information of the unit shall not be provided or leaked to the outside world without permission.

6. Accountants shall participate in the training of accounting business in accordance with the relevant provisions of the state.

7. The establishment and use of accounting subjects shall conform to the provisions of the accounting system of the national unified public institution administrative units. According to the requirements of the national unified accounting system, under the premise of not affecting the accounting requirements, the summary of accounting statement indicators and the lack of unified accounting statements, the accounting subjects can be set and used according to the actual situation.

8. The accounting year begins on January 1 and ends on December 31 of the Gregorian calendar.

9. Accountants should set up general ledgers and sub-ledgers in accordance with regulations. The name of the unit and the name of the account book should be written on the cover and the activation form should be filled in.

10. The accountant shall settle the account at the specified time, and before the settlement of the account, all the business that occurs in the current period shall be recorded in the account, and the closing balance of each account shall be settled.

11. Prepare accounting statements according to the accounting books and records that are complete and correct, and other relevant information, so that the figures are true, the calculations are accurate, the contents are complete, and the explanations are clear. Report the main financial indicators and analysis results to the unit leaders on a regular or irregular basis. And submit the report in a timely manner within the time limit stipulated by the District Education Commission.

12. In accordance with the regulations and requirements of the superior on the management of accounting files, regularly collect, review and check all kinds of accounting data of the unit, organize and file files, compile catalogs, bind them into books, and keep them properly to prevent loss and damage.

13. Strengthen the daily management of fixed assets, and implement "unified leadership" in the management and use. Division of labor management. Layers of responsibility. Rational allocation. Works in combination. Make the best use of things", the responsibility is assigned to the person, so that the fixed assets are often kept in good condition and usable.

The responsibilities of the accountant and cashier are as follows:

Responsible for keeping the general financial ledger and various detailed accounts in the administrative aspect; Responsible for the preparation of monthly, quarterly, year-end accounts and other related statements; Assist the manager in the preparation and execution of the hospital-wide budget; Carefully review the original vouchers; Regularly check the fixed assets accounts to ensure that the accounts are consistent; When the higher-level financial organ inspects the work, it should be responsible for providing information and reflecting the situation.

Monthly written financial report to the Epidermal Thriller; Regularly bind accounting vouchers, account books, table books, etc., and keep and archive them properly; Assist the cashier in the payment of wages and bonuses; Responsible for the financial seal and strict control of the issuance of cheques. Responsible for the company's daily expense reimbursement; Responsible for the daily receipt and expenditure of cash and checks, credit card verification, and timely registration of cash and bank deposit journals.

Check and keep the business income paid by the cashier on a daily basis; Daily inventory of cash in stock, so that the daily clearing and monthly settlement, the accounts are consistent, etc. Accounting refers to accounting work, but also refers to accounting staff, accounting work is based on the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulations as the legal basis to check accounting vouchers, financial books, financial statements.

The process of engaging in economic accounting and supervision is a kind of 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. Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.

The duties of an accountant are the responsibilities assumed for the completion of the accounting work.

The responsibilities of the accounting supervisor position generally include: the financial accounting work of the specific leadership unit; Organize the formulation and implementation of the financial accounting system of the unit; Organize the preparation of various financial and cost plans of the unit; Organize and carry out financial cost analysis; reviewing or participating in the drafting of economic contracts, agreements and other economic documents; Participate in production and operation management meetings and participate in business decision-making; Responsible for reporting the financial status and operating results to the leaders of the unit and the staff congress; Review of financial and accounting reports submitted to external parties; Responsible for organizing the study and assessment of political theory and business technology of accounting personnel, and participating in the appointment, dismissal and transfer of accounting personnel