Key Points Of Cashier Practice

To handle cash receipts and payments and bank settlement business, strictly examine the relevant original vouchers, compile the receipts and payment vouchers, and then register the cash journal and bank account journal in accordance with the receipts and payment vouchers, and balance the funds at any time; check the bank balance at any time; do not issue empty cheque; do not rent or lend bank accounts; ensure the safety and integrity of cash and all kinds of negotiable securities; handle the foreign exchange cashier business according to the regulations of the state's foreign exchange management and foreign exchange purchase, and relevant documents; the cashier is usually only responsible for the registration of cash journal and bank account journal, and shall not be responsible for auditing and archival custody, nor be responsible for the registration of accounts for income, expenses, debts and debts. In accordance with the accounting rules and regulations of the accounting law and the basic accounting standards for work, the tellers shall have the following duties: in accordance with the provisions of the state's cash management and bank settlement system,

The daily work of the cashier mainly includes three aspects: money fund accounting, current account settlement, wage accounting and so on.

The accounting of the loan funds includes: handling cash receipts and paying; handling bank settlement, using the cheque regularly; registering the journal, ensuring the monthly closing of the month; keeping cash and securities; checking the receipts, handling sales accounting and keeping the relevant seals.

The current accounts include: establishing settlement business for the cash flow, establishing a liquidation system, checking other pactions and preventing the loss of bad debts.

Wage accounting includes: implementation of wage plans, supervision of wage usage, accounting of payroll documents, payment of wages and bonuses.