How to write a cashier's diary

Cash books are usually registered by cashiers one by one according to the audited cash receipts and payments vouchers. At the same time, other accounting personnel should summarize and register the general ledger according to the receipt and payment vouchers.

For the business of withdrawing cash from the bank, because only the bank deposit payment voucher is filled in, and the cash receipt voucher is not filled in, the amount of cash income should be registered according to the bank deposit payment voucher.

After the daily cash receipts and payments are registered one by one, the total cash receipts and payments and the book balance should be calculated separately, and the book balance of cash should be checked with the actual amount of cash on hand, so as to check the daily cash receipts and payments and the balance.

In the cash book, the cashier registers one by one according to the accounting vouchers related to cash receipt and payment, and makes the daily cash balance according to the formula of "last day's balance+today's income-today's expenditure = today's balance", and checks it with the actual cash on hand to check whether the daily cash receipt and payment are wrong.

Fill in the corresponding account of "cash on hand" in accounting entries to reflect the ins and outs of changes in available cash.

Please note the following:

1. Only the general ledger account is filled in for the corresponding account, and no detailed account is required.

2. When there are multiple corresponding subjects, the main corresponding subjects should be filled in.

3. When there is more than one corresponding account and it cannot be divided into primary and secondary accounts, you can fill in the account with a large amount in the corresponding account column and add the word "equal" after it.