Organization Of Cashier Work Organization

The establishment of the organization of cashier work is conducive to the supervision of its monetary fund business.

First, the principle of setting up.

1, according to the needs of the accounting business of the unit.

The eleventh rule of "accounting post work standard" stipulates: "all units should set up jobs according to the needs of accounting business."

How to set up a cashier's post depends on the nature of the industry, the scale of its own business, the size of its business, and how it is conducive to the requirements of accounting and management.

2, in line with the requirements of the internal control system, accounting is the basic requirement for the implementation of internal control of teller posts.

The accountants in charge of accounts should not be in charge of the cashier at the same time, while the teller staff in charge should not take charge of income, expenses, debt and debt books and accounting files.

Make money account and responsibilities.

3, is conducive to the supervision of the unit's monetary fund business.

The work of the cashier is to serve the activities of the unit and to manage the monetary assets of the unit. At the same time, we use the special means of the cashier to supervise the economic activities related to the monetary assets of the unit. Only by giving full play to the supervisory function of the teller can we effectively make use of the money assets.

On the one hand, it will play its role; on the other hand, it will help prevent violations of law and discipline.

4, it is conducive to the establishment of post responsibility system.

Cashier Posts involve the calculation and custody of the income and expenditure of currency assets such as cash and bank deposits.

These efforts have great relations with the economic benefits of the whole unit and the personal interests of the staff.

Therefore, all units should establish a post responsibility system for tellers, clarify their duties, and ensure the normal and orderly operation of cashiers.

Two. Institutional setup

The accounting law of the People's Republic of China and the basic accounting standards stipulate clearly the contents of the work of the cashier: the cashier shall not concurrently be registered in the auditing, accounting archives keeping and income, expenses, expenses, creditor's rights and debts accounts.

All units shall set up accounting institutions according to the needs of accounting business or set up accountants and designate accountants in departments of relevant departments; if they do not have conditions, they shall entrust an intermediary agency engaged in accounting agency bookkeeping business to sign accounts.

Accounting jobs can be one person, one post, one or more posts or multiple posts.

1, one person and one post: the small unit's cashier's workload is not large enough to set up a full-time cashier.

2, one person and many posts: small units, teller workload is not big, can set up a part-time cashier.

However, a cashier shall not serve as a registrant in auditing, accounting archives, and income, expenses, expenses and debt accounts.

3. One post and many people: larger units, larger cashiers, more tellers, and cash, bank deposits, bills accounting and management.