Why do you insist on receiving cash first and then posting it? Why do you insist on accounting first and then paying in cash?

This is because we should follow the principle of cash cashier:

General principles of cash cashier:

1. The principle of monetary account responsibility

The principle of managing money accounts is to manage money regardless of accounts. Manage accounts regardless of money. Manage money and accounts. Clear responsibility. This will help accountants and cashiers to perform different professional functions. Easy to restrict each other. Make sure the accounts match.

2. The principle of separation of revenue and expenditure

The principle of separation of payment and receipt refers to the separation of collection business and payment business. Implement two lines of revenue and expenditure. A person can't be responsible for both collection and payment.

3. The principle of double treatment

The principle of double treatment refers to the work of cash cashier. Adhere to double warehouse management, double warehouse storage and double escort. This is conducive to mutual supervision. Prevent mistakes and accidents.

4. Collect money first and then charge to the account

When receiving cash, the principle of accounting first and then paying. It must be received by the cashier before the payer can enter the account; When paying cash, you must reserve an account for the payer before you can pay.

5. Principles of censorship

The collection should be inspected by a special person. Payment should be checked by a special person. When a person comes to the cabinet. The handler should review and recheck by himself.

6. Handover procedures and the principle of database search

When paying money or changing cashiers. You must go through the handover procedures. Distinguish responsibilities. Warehouse management must adhere to double warehouse management and double warehouse storage. Meanwhile. We should also check the library regularly or irregularly. Ensure that the accounts are consistent.

Extended data:

Precautions for cash income:

(1) The cash payee must go through the prescribed procedures and attach the recognized cash payee summons and vouchers.

(2) The registered letter should be opened by someone other than the cash payee or the customer's general ledger.

(3) The date of the cash payee's summons and vouchers should be consistent with or correct with the cashier's bookkeeping date.

(4) Cash received shall be deposited in the bank on the same day or the next day. The business income of each branch and business office shall be immediately sent back to the head office.