Common Causes And Precautions Against Errors In Cashier Work

1. Reasons for errors in the cashier's work

1., the system is lax and there is no chapter to follow.

Some units do not act according to the principle of accounting. The leaders and accountants are free to handle cash, and do not settle accounts with the cashiers for a long time. The tellers are not aware of the cash receipts and payments.

In order to evade the audit, inspection and supervision of the higher authorities or departments concerned, some units take the means of concealing income, set up "small Treasuries" and engage in "accounts outside accounts". This will not only cause interlacing of funds between "accounts" and "off balance sheet" funds, but also because of the unreasonable or unlawful existence of this part of the funds in revenue and expenditure, and the lack of regular supervision over a long period of time, there is often a phenomenon of chaos and confusion, which is also an important cause of errors in the cashier's work.

2., incomplete procedures and neglect of prevention.

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Filling in cash checks and making up the certificate of accounts is not standardized. Some people who have ulterior motives have loopholes in their loans. Some borrowers do not sign or do not seal their money without any sign or time. The borrowers or payers forget or intentionally lose their debts. After checking accounts, the cashier can not find other evidence of the other party's borrowing and payment. He has to pay for his own money. Some of them are not good at keeping cash, vouchers, checks, passbooks, seals and so on. Once they are lost or stolen, they will cause a disaster.

3. work is not diligent and careless.

4. ineffective supervision and confusion in management.

5. bad motives, mistakes and mistakes.

1. improve the system and act according to the rules.

We must strictly implement the interim system of cash management and implement cash and deposit internal controls.

Strict implementation of the accounting system, tellers do not register accounting records, non cash cashiers are not allowed to cash in.

Establish and improve cash receipts and ticketing management system, cash collection of unified collection of receipts, and timely account in full, strictly prohibit the income is not accounted for or interception of income, privately set up "small Treasuries"; cash expenditure should be approved by the financial leaders, strictly prohibit sitting, embezzlement, public funds private storage, cash in stock shall not exceed the prescribed limit; strengthen the management of ticket, strictly prohibit "sell" accounts, lend checks and unauthorized issuance of blank pfer cheques.

2. standardize operation and eliminate loopholes.

Fill in the check carefully, make sure the handwriting is clear, digital code, no blank space before capitalization, and avoid the bad person. Avoid making a bad opportunity for the bad person; compile the certificate of proof, fill in the number of attachments according to the natural number of the original document, stick it with glue, so as to prevent falling off and avoid the original document being destroyed by the person with ulterior motives and putting the blame on others.

It must be established, signed and sealed by the borrower, and shall be examined and approved by the financial leaders.

3. love and work hard and be loyal to your duties.

Cashier work is a busy and meticulous job. To really do this job well, we must achieve "three diligence and three hearts".

"Three diligence" is: business unfamiliar to frequently asked, important business work to report to the leadership; do business to do diligent, do the order carefully, counting accurately, keeping accounts in time, clear procedures, especially for each receipts and payments business, according to the time to take notes, good cash journal and bank deposit journal, and timely inventory cash, do the month of the month of the Qing Dynasty, the accounts are consistent; contact the bank to be diligent, every day more than the prescribed limit of the balance of cash must be sent to the bank in time, often check with the bank deposit account, once found the wrong account, should promptly clarify the situation, quickly corrected.

"Three heart" is: learning business should be open-minded, do not understand the problem, ask for advice, do not pretend to understand, handle business carefully, every payment business county must personally pass, look, distinguish truth and false, strictly control, avoid carelessness, cause mistakes, daily work should be responsible, always be vigilant and prudent at all times, especially for cash, vouchers, cheques, passbook, seal and so on.

4., strengthen supervision and manage democracy.

One is to strengthen accounting supervision, especially tellers to take the initiative to accept the supervision of accounting personnel, to provide conditions for the cash warehouse actively, and to make an active account of the vault for accountants when checking accounts. Only in this way can we check whether the accounts are truly consistent and avoid unnecessary mistakes.

The two is to strengthen audit supervision, usually check or audit the financial revenue and expenditure regularly or irregularly, and conduct a comprehensive clean-up audit at the end of the year.

The three is to implement a democratic financial management system. It will generate a democratic financial management team through mass democracy recommendation and election. The financial team will hold regular financial meetings to check the implementation of financial revenue and expenditure and the financial system, and regularly publish the accounts of financial revenues and expenditures, and accept the supervision of the masses.

5. incorruptible and self-discipline.

Tellers often deal with money. They must be clean and spotless. They must never lose sight of everything. They will never use or occupy one part or two of the state or the collective. Otherwise, they will become self hatred if they lose their money.