What is the job content of cash accounting?

What is the job content of cash accounting? The cashier is responsible for the management of cash and bank deposits, which also includes many related trivial work contents:

Record every expenditure, record cash book and bank journal;

At the end of each day, take stock of cash on hand to realize daily settlement;

At the end of each month, prepare the bank reconciliation statement according to the bank statement;

At the end of each month, check the registered cash and bank journal with the general ledger registered by accounting;

Responsible for keeping relevant seals, blank receipts and blank checks;

Cash distribution: including those who receive reimbursement, those who receive reserve funds, and those who receive wages.

Does the cashier's job seem a bit boring, but it is still difficult to make mistakes. Cashier's work focuses on carefulness, and at the same time, he should be good at communication when doing banking and other business, and be proficient in excel operation outside his daily work. Mastering functions can greatly improve work efficiency.

What is the job content of cash accounting? Cash accounting is a cashier position, and the work content of cash accounting is:

(1) Handle cash receipt and payment settlement;

(2) Register cash and deposit journals;

(3) keep cash on hand and all kinds of securities;

(4) Keep relevant seals, blank receipts and blank checks.

The cashier's daily work mainly includes three aspects: monetary fund accounting, current settlement and salary accounting.

Cashier is an important part of accounting work, which involves cash receipt and payment, bank settlement and other activities, and is directly related to the economic interests of employees, units and even the country. If something goes wrong at work, it will cause irreparable losses. Therefore, it is the minimum condition to make clear the responsibilities and authority of cashier. According to the Accounting Law, Accounting Basic Work Standards and other accounting laws and regulations, the cashier has the following responsibilities:

1. Handle cash receipt, payment and bank settlement according to the national regulations on cash management and bank settlement system.

2. Strictly review the relevant original vouchers so as to compile receipts and payments vouchers, and then register the cash book and deposit journal one by one according to the order of receipts and payments vouchers, and make a good balance; Check the balance of bank deposits at any time, and do not write empty checks or rent or lend bank accounts; Ensure the safety and integrity of cash on hand and all kinds of securities;

3, in accordance with the provisions of the national foreign exchange management and foreign exchange settlement and purchase system and related documents, handle foreign exchange cashier business, etc. ;

4. Cashiers are generally only responsible for the registration of cash books and deposit journals, not for auditing and accounting file keeping, nor for the registration of income, expenses, claims and debts.

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.

In ancient China, cashier also refers to the management of family income and expenditure. For example, Tian Lanfang's epitaph to Yuan Gong (Yuan Shu, son of Yuan Keli), who participated in politics in the Ming Dynasty in the Qing Dynasty, said, "Return after seventeen years and carry on the family line. According to relatives, the royal family is possessed, the wine and food are delicious, and the cashier is comprehensive. "

Broadly speaking, as long as bills, monetary funds and securities are collected, kept and accounted for, they all belong to cashiers. It includes not only the receipt and payment of bills, monetary funds and securities, but also the receipt and payment of bills, monetary funds and securities, as well as the accounting of monetary funds and securities. In a narrow sense, cashier only refers to the cashier post or the work of personnel set up by the accounting department of each unit.

In a broad sense, it includes both the cashier in the accounting department and all kinds of cashiers in the business department. Cashier (cashier) and full-time cashier in accounting department have many similarities in work content, methods, requirements and their own quality. Their main job is to handle the income of monetary funds and various bills, and ensure the safety and integrity of the monetary funds and bills handled; They also have to fill in and review many original documents; They also deal with money directly. Besides excellent cashier knowledge, they also have good financial legal knowledge and professional ethics. The difference is that they generally work in the front line of economic activities, and the income of various bills and monetary funds, especially the income of monetary funds, is usually transferred by them to full-time cashiers; In addition, their workflow is income, custody, verification and submission, and generally no special account is set up for accounting. So it can also be said that the cashier (cashier) is the dispatched personnel of the cashier (accounting) institution. They are members of the cashier team of each unit, and their work is part of the whole cashier work. The management of cashier business and the education and training of cashier personnel should be considered comprehensively from a broad perspective. The cashier in a narrow sense only refers to the cashier in the accounting department.

What is the main job of cash accounting? The work of cash accounting mainly includes three aspects: monetary fund accounting, current settlement and wage accounting.

(1) Monetary fund accounting.

(1) For cash receipts and payments, payment shall be made in strict accordance with regulations. In strict accordance with the provisions of the relevant state cash management system, check the receipt and payment vouchers signed by auditors and handle the receipt and payment. For major expenditure items, they must be examined and signed by the accounting supervisor, chief accountant or unit leader before they can be handled. After receipt and payment, the receipt and payment voucher shall be signed and stamped with "received" and "paid" stamps.

② Handle bank settlement, standardize the use of checks and strictly control the issuance of blank checks. If it is really necessary to issue a transfer cheque with an unfilled amount due to special circumstances, the payee's name, the purpose of the money, the date of issuance, the prescribed limit and the time limit for reimbursement must be stated on the cheque, and the payee should sign it in the special register. Overdue blank checks should be handed over to the issuer. Incorrect checks must be stamped with "invalid" and kept with the stub. When a check is lost, you should report it to the bank immediately. Bank accounts are not allowed to be leased or lent to any unit or individual for settlement.

(3) Register the journal to ensure daily settlement. According to the processed receipts and payments vouchers, register the cash book and deposit journal one by one and settle the balance. The book balance of the deposit journal should be checked with the bank statement in time. At the end of the month, a bank statement should be prepared to make the book balance consistent with the adjusted statement balance. For outstanding accounts, it is necessary to inquire in time. It is necessary to keep track of the bank balance at any time, and it is not allowed to write empty checks.

(4) Keep cash on hand and keep securities. For cash and all kinds of securities, we should ensure their safety and integrity. Cash on hand shall not exceed the limit approved by the bank, and the excess shall be deposited in the bank in time. It is not allowed to use "white bars" to offset cash, and it is not allowed to misappropriate cash at will. If there is a shortage or surplus of cash on hand, the reasons should be found out and dealt with separately according to the situation, and it is not allowed to take it away or make up for it without permission. If there is a shortage, you should be responsible for compensation. The password of the safe should be kept secret, the key should be kept well, and it is not allowed to give it to others at will.

⑤ Keep relevant seals, register and cancel checks. Cashiers must properly keep the seals under their control and use them in strict accordance with the prescribed purposes (but all kinds of seals that issue checks shall not be kept by a cashier). For blank receipts and blank checks, it is necessary to strictly manage, establish a register for registration, and carefully handle the procedures for receiving and canceling.

⑥ Check the income voucher and handle the sales settlement. Carefully examine the relevant documents of sales business, settle the sales payment in strict accordance with the sales contract and bank settlement system, and collect the sales payment. When there is a sales dispute and payment is refused, it is necessary to promptly notify the relevant departments for handling.

(2) current settlement.

(1) Establish a clearing system for current settlement. The contents of cash settlement business mainly include: payment settlement between enterprises, internal accounting units and employees; Settlement of funds between enterprises and external units and individuals who cannot handle transfer procedures; Small settlement below the settlement starting point; According to the regulations, it can be used for other aspects of settlement. All kinds of receivables and temporary payments other than the purchase and sale business should be collected and settled in time; Payables and temporary receipts should be paid off as soon as possible. For accounts receivable that are really irrecoverable and accounts payable that cannot be repaid, the reasons should be found out and submitted for approval according to regulations. Enterprises that implement the reserve fund system should check the amount of reserve fund, handle the procedures of receiving and reimbursement in time, and strengthen management. For the travel expenses lent in advance, it is necessary to urge the timely handling of reimbursement procedures and recover the balance, and not to default or misappropriate them. Establish a system for clearing other current accounts. For creditor's rights, debts and current accounts other than the purchase and sale business, it is necessary to establish a liquidation procedure system, strengthen management, and settle in time.

② Accounting other current accounts to prevent bad debt losses. For the current accounts other than the purchase and sale business, accounts should be set up according to the units and individuals, registered one by one according to the audited accounting vouchers, and the balance should be checked frequently. At the end of the year, the list should be copied to the leaders or relevant departments.

(3) wage settlement. (Some enterprises have a fine financial division of labor and will also set up salary accounting positions. )

(1) Implement salary plan and supervise the use of salary. According to the approved wage plan, in conjunction with the labor and personnel departments, strictly grasp the payment of wages and bonuses in accordance with the regulations, and analyze the implementation of the wage plan. In violation of the wage policy, bonuses, to stop or report to the leaders and relevant departments.

(2) Review salary documents and pay salaries and bonuses. According to the actual number of employees, salary grade and salary standard, review the salary and bonus calculation table, handle the withholding (including the calculation of five insurances and one gold), and calculate the actual salary. According to the classification of workshops and departments, prepare a summary table of wages and bonuses, fill in accounting vouchers, and after examination, withdraw cash with relevant personnel and organize distribution. Wages and bonuses paid must be signed or sealed by the payee. After the payment is completed, the salary and bonus calculation table should be attached to the accounting voucher or bound separately, and the number of the accounting voucher should be indicated for safekeeping.

(3) Be responsible for wage accounting and provide wage data. Conduct detailed accounting according to the composition of the total wages and the object of receiving wages. According to the requirements of the management department, prepare relevant salary statements.

What is the daily work of cash accounting? What is the cashier post responsibility system?

1. Handle cash and bank settlement business in accordance with the national regulations on cash and bank settlement system, and deliver relevant vouchers and documents in time.

Cash and deposit journals should be settled daily, and the accounts should be consistent with the facts. Cash should be counted daily, and the amount should be reported to the person in charge of finance and handled in time.

At the end of the month, the amount and balance of the current month should be listed, and the words "Total of this month" should be marked in the summary column, and a red line should be drawn in the lower column. Check with the bank statement every month, fill in the bank reconciliation form, report it in time and clean up the outstanding items without delay.

2. If the cash on hand exceeds the approved limit of the opening bank, it shall be deposited in the opening bank in time, and it shall not be used to offset the cash, misappropriate, finance or withdraw cash.

In order to collect cash, it is necessary to use a money detector to check money. If counterfeit money appears, it should be reported to the person in charge of finance in time, otherwise the consequences will be at your own risk.

3. Promptly urge cash borrowers and transfer cheque borrowers to make reimbursement and settlement. Generally speaking, the cash loan shall not exceed three months, and the transfer loan shall not exceed one month, so as to prevent the account from being delayed. If the settlement cannot be made in time due to special reasons, the reasons shall be explained, and the accounting statements shall be reported to the relevant leaders at the end of the year.

4. Strictly control the issuance of blank checks. For individuals who cannot determine the amount, the payee, purpose and date of issue must be filled in the check. Overdue checks should be recovered and cancelled. Incorrect checks should be stamped with "invalid" and kept with the stub. Lost checks should be reported immediately.

5. Grasp the balance of bank deposits at any time, do not write blank checks, and do not rent or lend accounts.

6. Safely keep the securities. If there is any overflow, it is necessary to report to the leader in time, find out the reason and deal with it. In case of shortage, be responsible for compensation.

7. After receiving the draft, carefully identify the authenticity, check whether there is the possibility of refund, and please ask the bank for approval before entering the account if necessary.

8. Strictly master credit cards, strictly control the examination and approval procedures, and establish a credit card use system.

9. Keep relevant financial seals, blank checks and receipts, as well as safe keys, and keep passwords strictly confidential.

10, make monthly tax returns, assist in the preparation of financial statements, and complete other tasks assigned by leaders in time.

Urgent: What are the work contents of cost accounting? Do you do all the purchasing, selling and storing?

I don't think you can settle accounts. That's easier.

Just manage the inventory list well. Be careful in this respect and don't need too much accounting knowledge.

1, determine the content of the cost, the number of pigs entering the slaughterhouse, the unit price and the total amount as the main cost.

The butcher's salary is also one of the production costs.

3. The cost related to production is also one of the production costs.

When finished products are put into storage, the corresponding three items are added together, which is the production cost of the put-in products.

The accounting method of cash accountant cashier is mainly cash receipt and payment.

What is the specific work of cash accounting in foreign-funded enterprises? There is not much difference in cash accounting between foreign-funded enterprises and domestic-funded enterprises, but it will involve different amounts of foreign exchange business, while for non-export foreign-funded enterprises, it will not involve many foreign exchange businesses.

The guarantee problem of cash accounting is unreasonable.

Actually, it's good to use an accounting certificate.

If the boss insists, there's nothing he can do.

Rugao Jiang 'an can't recruit cash accountants. You go to Yibin market to have a look. Cash accounting is basically a cashier's job.