The Cashier Needs To Know What To Remember.

Cashiers and accountants belong to the company's financial personnel. The cashier is the most basic financial personnel, and is the basis of the whole financial work process. The correctness of the cashier's work is related to the correctness and effectiveness of the whole financial data.

The basis of their accounting is the same. They are all original accounting vouchers.

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They use each other's accounting data to complete their accounting tasks together.

At the same time, they have mutual restraint and control.

First, when the cash is collected, it is necessary to face the amount with the client. It is best to check with the third party before making payment.

Two. For invoices which need to be reimbursed, the amount of invoices which are not up to the head, the amount of discrepancies, alteration of invoices, receipts and receipts of invoices, invoices and check entries are not acceptable.

Three. Reimbursement documents need to be signed first and then paid. The receipts will be paid in advance and the back cover will be made. Payment documents must be paid in advance.

Four. Payment documents should be signed on behalf of others, instead of signing the name of the person to be taken. The representative is not the employee of the unit. It should indicate the relationship with the leader and its contact address.

Five, extra business income should be based on the payment unit of the management unit, and the financial receipt will be issued after receipt.

Six, we should pay more attention to the safekeeping of checks, invoices and receipts.

A check register should be set up for a cheque and signed by the employer after the financial controller of the unit has signed the check.

Collar use

To sign the stub Union, in case the amount of the deputy party is not consistent.

In the check stub Union, the amount, purpose and the employer should be stated one by one, and the blank cheque and the check limit should be marked in the reference book.

When a cheque is cancelled, it should be stapled in the voucher.

The invoice and receipts should be revoked after being cancelled. First, they should be reopened after waste. If the sales invoice is returned to Hong Chong, the warehouse department should first refund the goods after checking the goods.

If the other party loses the invoice and

According to the proof that the other financial department has not yet reimbursed the bill, the documents can be reissued, and the time, amount and number of the original invoice or document should be indicated on the proof sheet.

Seven, register bank deposit journal and cash journal, first check the credentials, check stubs, attachments are consistent, and then pay the order number in order to check.

The column should indicate the person in charge, the receiving unit and the check number.

The chop on the cheque should be used for immediate use, and it will be kept separately by the two persons, the accountant and the cashier. The personal seal used for cheques can only be used for printing the cheque instead of any other purpose.

The handover of cashier work should include the following:

(1) cashier's voucher (original voucher, bookkeeping voucher)

(2) cashier account book (cash journal, bank deposit journal, etc.); cash (cash, gold and silver jewelry and other valuables); securities (bonds, stocks, commercial drafts, certificates of equity, etc.).

(3) cheque book; invoice (blank invoices, used or cancelled invoices, stubs and other invoices, etc.); receipts receipts (blank receipts, used or invalid receipts stubs, and invalid receipts, etc.).

(4) seal (financial seal, bank reserve seal, seal and seal card, cash receipt, cash payment, bank receipt, bank payment, etc.).

(5) accounting documents; accounting supplies; other accounting materials (bank statements and contracts, agreements, etc.) kept by tellers.

To implement computerized accounting units, the pfer of cashiers should also include the following contents:

(1) accounting software and passwords or passwords related to accounting software; media for storing accounting data (magnetic tape, disk, compact disc, microfilm, etc.).

(2) other information and objects in computerization.

The handover of accounting files such as cashier's account books and other accounting files should be handed over in addition to the pfer of those files.

For the remaining problems that need to be handed over, the written materials should be written out or specified in the handover instructions.