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First, handle the bank deposits and cash to receive.
Two, responsible for the management of checks, drafts, invoices and receipts.
Three, do the bank account and cash account, and be responsible for the custody of the financial chapter.
Four, responsible for the reimbursement of travel expenses.
1, the staff travel points borrowing and borrowing, if need borrowing must fill out a single borrowing, and then submitted to the general manager for approval and signature, pay by the financial audit, confirm without any error, by cashier send money.
2, the staff travel back, truthfully fill payment certificate, and single stick behind in a receipt or invoice, first by the signer certificate, and then to the general manager's signature, is accountable, after accounting audit, by cashier reimbursed.
Five, the payment of wages.
A cash
1, cash, to face amount, and pay attention to the authenticity of the coupon. If the received counterfeit money shall be confiscated by the responsible person in charge.
2, cash once paid, should be stamped "paid in cash" in the original documents. Pay or pay less in amount, is responsible for.
3, the daily received the cash to the bank, not "sit".
4, every day doing the daily cash inventory work, do accounts match the reality. Do the cash node declaration, to prevent cash financing. After work in cash and equivalents returned general manager.
5, generally do not handle large cash payments business, payment transfer or exchange procedures. Special circumstances need to be approved.
6, the staff to go out loans regardless of the amount, must be signed by the general manager, and approved by borrowing the loan. If without the approval of the loan dispute is caused, by the responsible person of ego.
B bank account processing
1, to distinguish between accounts, bank journal registration to avoid the wrong person. Open exchange procedures.
2. Daily bears out the account balance to general manager and financial accounting understanding company capital operation situation, to capital allocation. Daily before leaving on node declaration.
3, keep all blank checks, not to leave.
The 4 chapter, the company accounts usually by the cashier.
C reimbursement audit
1, whether the signature of the person in charge of the payment certificate, whether the person has signed it or not, if not, it shall be filled.
2, attached to the payment certificate after the original bill is altered. If so, ask the reason or not be reimbursed.
3, the formal invoice whether receipt and mixed paste, if should be separate post (in principle except with financial producer chapter of Treasury notes and the rest of the receipt shall be reimbursed, nor shall pre tax deduction, the bell book).
4, the payment certificate to fill in the project is more than 3. If more than, should be re filled.
5, big, small amount is consistent. If not, should be corrected.
6, whether the contents of the reimbursement is a reasonable reimbursement. If not, should refuse to submit an expense account, there are special reasons, should be approved.
7, whether there is a general manager's signature on the payment certificate.
The daily work of the cashier mainly includes three aspects such as monetary fund accounting, current settlement, salary calculation and so on.
1 Monetary Fund Accounting:
(1) for receipt and payment of cash, examination and approval according to. Strict in accordance with the provisions of the relevant state cash management system, according to the auditors audit signature of receipt and payment vouchers, review, collection and payment of money for. For major open
A project must be after a chief accountant, chief accountant and unit leadership audit signature, can handle. After receipt of the payment, to receive a seal on the payment voucher, and stamped with the "receipt" and "prepaid" stamp.
(2) for bank settlement, regulate the use of checks. Strict control sign a blank check. As due to special circumstances that really need to be issued not to fill out the amount of transfer check when, must indicate the payee name on the cheque, payment purposes, date of issue, limit and reimbursement period and by the collar with check in special registration book signature. Overdue for a blank cheque should give the issuer. To fill in error checking, and must be stamped "void" stamp, stub and kept together. When the check is lost to immediately to the bank for loss reporting procedures. Not the bank account to rent, lend any units or individuals for settlement.
(3) seriously board journal, ensure Nissin month knot. According to have handled the complete proof of payment, transaction order registration cash and bank deposit journal, and produce a balance. The book balance of cash to timely and bank statements check. At the end of the month prepare bank balance adjustment table, the book balance and the account balance regulation consistent. To the end of accounts to timely query. To keep the bank balance, not issue the check.
(4) custody of cash, the preservation of securities. For cash and various securities, to ensure the safety and completeness. Cash shall not exceed the limit approved by the bank, more than some to be promptly deposited into the bank. Not to "ious" offset cash, and may not be any move by cash. If found a shortage or surplus cash, should identify the reasons, respectively according to the situation of processing, shall not be privately removed or complement. In the case of shortage to lose liability to pay compensation. To keep safe password secret, keep the key, no one shall be arbitrarily transfer to others.
(5) custody of the seal, the cancellation of registration check, cashier seal must be properly kept, used strictly in accordance with the provisions of use. But the issue of check of all kinds of seals, not all kept by cashier. Blank receipt and blank check must be subject to strict management, dedicated register carefully handled deregistration formalities.
(6) review the income certificate, for the settlement of the sale. Careful examination of the sales business of relevant documents, strictly in accordance with the contract of sale and bank settlement system, in time for the sales proceeds of the settlement, payment for the collection of sales. Sales disputes, the loan is dishonored, to notify the relevant departments timely treatment.
Although the different characteristics of the various units and the movement of funds also have its particularity, but as long as there is the receipt and payment of cash, cashier. Cashier's purpose is to let the unit of money "comes clearly, plainly". Therefore, the cashier personnel work mainly include:
1 Calculation of the monetary fund revenue and expenditure
Cashier accounting work includes two aspects: first, the daily balance of payments business management; two is the account of the balance of payments business accounting.
The day-to-day operations of the balance of payments, including cash payments; handle the settlement business of bank deposits; responsible for the custody of cash. There are a variety of securities, checks and vouchers of clearing, blank receipt and seals; invoice; other administrative affairs related to the monetary funds.
Business revenue and expenditure accounting includes preparation of cash and bank deposit related vouchers; cash journal, bank deposit journal, invoice receiving and register and other monetary funds related memorandum book registration; cashier's daily report, bank balance adjustment table preparation and so on.
2 supervision of the Monetary Fund
Payment process of monetary funds will face a lot of negative factors, in order to ensure the safety of monetary income and expenditure of funds must be the implementation of effective supervision. Supervise the cashier is according to the rules and regulations of the relevant state laws and regulations, and the enterprise, in maintaining financial discipline and executed within the accounting system permissions to work, and resolutely resist the illegal payments and fraud behavior. A qualified cashier personnel shall ensure that the handling of cash receipts and disbursements legitimate, reasonable, protection unit of economic interests are not infringed.
[出纳工作内容 英语]