Dongfang Company has three accountants, namely Xiao Wang, Xiao Li and Ding Xiao. The accounting work of the Company mainly includes the following items:

According to the position incompatibility in the IMF business.

(1) The money account is responsible, that is, the cashier is full-time responsible for the revenue and expenditure of monetary funds. Except for cash and deposit journals, it does not keep general ledger, creditor's rights and debts and other subsidiary ledgers, nor is it responsible for summarizing accounting vouchers, nor does it copy the statements of various current settlement accounts. On the other hand, there is no one except the cashier, including accountants, unit leaders and various business personnel. , allowing the receipt and payment of monetary funds, including cash and bank checks. (2) The cashier's and cheque's responsibilities should be separated, that is, the cash on hand should be counted regularly or irregularly by a special person; Bank deposits should be reconciled in time by designated personnel, and personnel other than cashier, cash account keeper and bank deposit account keeper are responsible for receiving bank statements every month and preparing bank statements. (3) In addition to the special official seal, the signature of the person in charge of the accounting institution or the person in charge of the enterprise is also valid. The above cheque seal cannot be kept by a cashier. (4) All payments must be properly approved, that is, the payment manager and approver should be separated.

So (4), (5) and (8) are made by Xiao Wang, which is the cashier's job; (2), (3) and (6) are completed by Xiao Li, who is the work of an accounting assistant; (1) and (7) are made by small account books, which are the work of the accountant in charge. An accounting assistant is an assistant in charge of accounting, and his work is many and complicated.