How to keep a cashier's diary?

? Cashiers must register cash and bank vouchers in time every day, so that as long as there is money exchange, it will be recorded in time. This is the same as accounting, and there is no need to make up the accounts afterwards or many days later. First, it is easy to make mistakes and the generated journal is inaccurate. In addition, the bookkeeping must be careful and not sloppy.

(1) bookkeeping is complete, leaving no loopholes.

As long as there is capital exchange, it will be credited. Sometimes leaders borrow money, which may be paid back in the morning and afternoon, but also into the account; When depositing and withdrawing money in the bank, don't forget to record the handling fee, and don't think about unified payment at the end of the month, which is easy to make mistakes.

(2) Don't get the order wrong.

Bank journal and cash book are both so-called "chronological accounts", so they must be kept in the order of funds and business, and they should be recorded one by one, and cannot be combined. For example, if you go to the bank to withdraw money this morning, and then pay employees, you can't register to pay wages first, and then register to withdraw money from the bank, then the fund balance will be negative.

(3) When an error occurs, it turns red in time

When you make a mistake, don't try to save trouble, just modify (alter) the original voucher. Generally, there is an error in the current account, which can be modified directly. If there are mistakes in the accounts for the next day or longer, you must circle them in red and indicate the reasons, and then re-account. Do not delete it directly.