What are the daily tasks of a cashier? What is the specific workflow?

Many people think that cashiers are accountants, but in fact they are different. Although cashiers and accountants both belong to the accounting industry, their daily work contents are very different. What are the daily tasks of a cashier? , what is the specific work process? The editor will introduce them one by one below.

Work according to the business processing process

Cash business processing: who doesn’t know how to collect money, give money, and save money, but cashiers are different.

For every cash transaction, the cashier must first review receipts, invoices and other vouchers to ensure that receipts and payments are well-founded and accurate!

→→Then the vouchers must be signed and added Stamp it with a special financial seal for the unit, such as a "transfer" seal, a "cash payment" seal, a financial settlement seal, etc.

→→Finally, the cash flow account and bill delivery registration book must be registered with the voucher and handed over to the person in charge of the corresponding accounting position.

At the same time, in this process, the custody of cash is also a major matter for the cashier. There are strict requirements in this regard: cash checks are issued and cash is withdrawn according to the payment plan every morning, and the inventory is checked at 3:30 in the afternoon. The cash balance is deposited in the bank.

Bank business processing: First of all, the cashier must, must, definitely be proficient in the company's bank accounts, count the fund balances of each bank according to the bank's receipts and payments every day, and keep track of the deposit balances of each bank at any time.

Then, after receiving various bank settlement vouchers when the bank collects payment, the bill will be checked and filled in according to the specific situation, and the receipt of the receipt needs to be endorsed in a timely manner.

→→ Organize the documents received from the bank, and prepare a payment registration form in the computer for payment collection and enjoy it.

→→Transmit the registration copy of the registration note→→transmit it to the person in charge of the corresponding accounting position.

At the same time, in terms of bank payments, daily business payments must be reviewed and reconciled according to the payment approval form for the previously unreported amounts of the department, the payment approval form issued by the salary position, and the payment of taxes must be completed. Bank account number and incoming order.

Transfer voucher processing: This includes checks, bank drafts, cashier's checks, commercial drafts, remittances, entrusted collections, and collection commitments. The cashier needs to understand how various types of vouchers are settled in practice.

Then issue a check→→Fill in the bill→→Register the bill using the register→→Paste the bill stub to the payment approval form→→Stamp the "Transfer" stamp→→Register the document and transfer the register→→ Pass it on to the person in charge of the corresponding accounting position.

Pay close attention to important node work

When preparing receipt and payment vouchers, use the receipt and payment transfer voucher or the general accounting voucher. The receipt and payment transfer voucher number is "cash received", "cash received" "pay", "bank payment" and "bank payment", the general accounting voucher numbers are unified with "note" number XX, and are sorted by number.

To register the cash account and bank deposit account, the cash journal must use a fixed account book, usually in a three-column account page format. The cashier will register the transactions one by one according to the cash receipt and payment vouchers in the order in which the business occurred.

The bank deposit journal must use a fixed account book, usually in a three-column account page format. The cashier will register the transactions one by one according to the bank deposit receipt and payment vouchers in the order in which the business occurred.

The cash journal and bank deposit journal must have a daily balance.

Preparing Cashier Reports Cashiers should regularly prepare cashier reports based on cash journals, bank deposit journals, etc. to report on the receipt, payment, and deposit of cash, bank deposits, and securities during a certain period, and check with the general ledger accountant Ending balance.

You should also pay attention to the handover of work

The content of the cashier's work is indeed not much, but it is by no means a trivial matter. You should also pay attention to the handover of work.

Funds handover: Cash in stock, bank deposits and financial products must be consistent with the accounts. The handover receipt must indicate the number of cash checks retained and the start and end dates. It is best for both parties to confirm the handover once, and the institution to confirm before handing over.

Handover of bills and account books: Original vouchers, accounting vouchers, cash journals, bank deposit journals, receipts, etc. must be checked and handed over to indicate the time period of the accounting information handed over to prevent unclear accounts. , financial chaos.

The handover of other things: seals, accounting documents, accounting supplies, and other accounting materials must be handed over to the person receiving the letter carefully in person, and after checking everything is correct, hand it over.