Teller Work Flow: There Is A Set Of Management Accounts.

Although the characteristics of each unit are different, its capital movement has its own particularity, but as long as there is money to be paid, there must be a cashier.

Therefore, the contents of the cashier's work are as follows:

Cashier accounting includes two aspects: first, daily revenue and expenditure business; two, accounts receipts and business accounting.

Daily revenue and expenditure business includes cash receipts and payments; the handling of bank settlement pactions; responsible for keeping cash in stock, various securities, cheques, clearing receipts, blank receipts and related seals; issuing invoices; other administrative matters related to monetary funds.

The accounting of revenue and expenditure business includes the compilation of accounting vouchers related to cash and bank deposits; cash journal, bank deposit journal, invoices register, and other registration books related to currency funds; the daily cashier form and the statement of bank balance adjustment.

First, handle bank deposits and cash collection.

Two. Responsible for checks, bills of exchange, invoices and receipts management.

Three, do bank accounts and cash accounts, and be responsible for keeping financial chapters.

Four. Responsible for reimbursement of travel expenses.

1, employees travel on a separate basis and can not borrow money. If you need to borrow money, you must fill out a loan receipt, then hand it to the general manager for approval, sign it, submit it to the financial audits, and make sure that the cashier has made the payment.

2, after the employee comes back from a business trip, he will fill out the payment certificate and submit a receipt or invoice at the back of the bill. He will first sign it to the certifying person and sign it to the general manager for reimbursement.

Five, the payment of staff salaries.

Procedures and verification procedures

Error prevention and correction procedures

1, cash receipts and payments, to face the amount of money, and pay attention to the authenticity of the face.

If the counterfeit currency is forfeited, it is the responsibility of the responsible person.

2. Once the cash is paid, the cash payment stamp should be added to the original document.

Paying more or less is the responsibility of the responsible person.

3, send daily cash to the bank.

No "sitting".

4. Do daily cash check every day to ensure that the accounts are consistent.

Make good cash statement and prevent cash breakeven.

Cash and equivalents are returned to the general manager after work.

5, generally do not handle large denomination of cash payment business, payment pfer or exchange procedures.

Special circumstances need examination and approval.

6, no matter how much money the employee goes out, he must sign the general manager and approve the loan.

If the loan is not approved, the dispute is caused by the responsible person.

1, when you register a bank journal, you should distinguish the account from the other.

Opening and remittance procedures.

2, balance the account balances each day, so that the general manager and financial accounting can understand the operation of the company's funds so as to dispatch funds.

Fill in the declaration form every day before leaving work.

3. Keep all kinds of blank checks and not allow them to be placed at random.

4, the company's accounting chapter is usually kept by the cashier.

Every day after work, the account slip is handed over to the general manager office.

1, whether the person in charge has signed the proof of payment to prove whether the person has signed it.

If not, it should be supplemented.

2, whether the original bill attached to the proof of payment has been altered.

If yes, ask for reasons or no reimbursement.

3, whether the formal invoice is mixed with the receipt.

If so, they should be posted separately.

4. Are there more than 3 items on the payment certificate?

If it is over, it should be refilled.

5, whether large or small amount is consistent.

If it does not match, it should be corrected again.

6, whether the reimbursement content is a reasonable reimbursement.

If it is not, it should refuse to reimburse. For special reasons, it should be examined and approved.

7. Is there a general manager's signature on the payment certificate?

If not, no reimbursement will be made.

There will be many negative factors in the process of Monetary Fund's receipts and payments. In order to ensure the security of Monetary Fund's revenues and expenditures, effective supervision must be carried out.

The supervision of the cashier is based on the relevant laws and regulations of the state and the rules and regulations of the enterprise, and resolutely resists illegal income and expenditure and fraud in maintaining the financial authority and implementing the accounting system.

A qualified cashier should ensure that the monetary and budgets involved in the operation are lawful and reasonable, and protect the economic interests of the unit from infringement.

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