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What's the difference between finance, accounting and cashier?
1, different concepts.
Cashier is a general term for handling cash receipts and payments, bank settlement and related accounts, and keeping cash on hand, securities, financial seals and related bills in accordance with relevant regulations and systems.
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.
Finance generally refers to financial activities and financial relations. The former refers to the activities of enterprises involving funds in the production process, indicating the formal characteristics of finance; . The latter refers to the economic relationship between enterprises and financial activities, revealing the content and essence of finance. Therefore, in a nutshell, enterprise finance is the capital movement in the process of enterprise reproduction, which embodies the economic relationship between enterprises and all aspects.
2. Different division of labor
General ledger accounting is responsible for the overall accounting of enterprise economic business and provides comprehensive accounting data for enterprise economic management and business decision-making. Sub-ledger accounting is in charge of the subsidiary ledger of an enterprise, which provides detailed classified accounting data for the economic management and business decision-making of the enterprise.
Cashiers are responsible for the receipt, payment, storage and accounting of enterprise bills, monetary funds and securities, and provide various financial information for enterprise economic management and business decision-making. Generally speaking, money and accounts should be managed, and cashiers should not be in charge of auditing and accounting file keeping, nor should they be in charge of the registration of income, expenses, creditor's rights and debts. General ledger accounting and subsidiary ledger accounting are not allowed to manage money and affairs.
3. Different relationships
There is a strong dependence among cashier, subsidiary ledger accounting and general ledger accounting. Their bookkeeping basis is the same, both accounting original vouchers and accounting bookkeeping vouchers. These accounting vouchers, as accounting vouchers, must be transferred among cashier, subsidiary ledger accounting and general ledger accounting in a certain order. They use each other's accounting data, * * * is indispensable to complete the accounting task.
At the same time, they contain and control each other. Cashier's cash, deposit journal and cash in general ledger accounting are equal to bank deposits, general ledger and its subsidiary ledger, securities accounts in subsidiary ledger and corresponding securities accounts in cashier's account.
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