Can an accountant be a part-time cashier?

An accountant cannot be a cashier. Accounting and cashier are two different jobs. Accounting is mainly responsible for accounting and fixed assets management. The cashier is mainly responsible for the daily income and expenditure of funds. It is clearly stipulated in the Accounting Law that cashiers are not allowed to participate in auditing, keep accounting files and register income, expenditure, expenses, creditor's rights and debts. But in order to save personnel costs, many small companies still choose to take risks. When registering, it was the names of two different people, but in practice, the same person was asked to hold two jobs.

Accountants are usually responsible for the registration of general ledger, the audit of original receipts and payments and the compilation of receipts and payments vouchers, while cashiers are mainly responsible for the collection and custody of cash, the custody of original receipts and payments and the registration of relevant bills and journals of issuing banks.

The two positions can often contain and supervise each other to avoid corruption and bribery, and the accounts are unclear. Once the same person is in charge of accounts and money, it is difficult to find out the problems of company accounts in time.

Therefore, separating the two is an important condition to improve the company's operating efficiency, protect property safety and enhance the reliability of accounting data.

The concept of accounting

The so-called accounting is to unify various useful economic businesses of an enterprise into monetary units, and provide economic information reflecting the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, accounting and reimbursement.

Accounting has two meanings, one is accounting work, and the other is accounting personnel. Accounting is a process of auditing accounting vouchers, financial account books and financial statements according to Accounting Law, Budget Law and Statistics Law, and engaging in economic accounting and supervision. It is an economic management work that takes currency as the main unit of measurement and adopts special methods to account and supervise the economic activities of a unit. Accounting personnel are those who work in implementation of accounting, including accounting supervisor, accounting supervision and accounting, property management, cashier, etc.

Accounting is an economic management activity that takes money as the main unit of measurement and uses special methods to continuously, systematically and comprehensively reflect and supervise the economic activities of enterprises, institutions or other economic organizations. Specifically, accounting is to check and supervise the economic activities of an entity and provide accounting information to relevant parties.