The cashier's job content
(1) Monetary fund accounting:
(1) Handle cash receipt and payment.
(2) For bank settlement, standardize the use of checks.
(3) Register the journal to ensure daily settlement.
(4) Keep cash on hand and keep securities.
⑤ Keep relevant seals, register and cancel checks.
(2) current settlement.
(1) is used for current settlement.
② Accounting other current accounts to prevent bad debt losses.
(3) wage settlement.
(1) Implement the salary plan.
(2) Review salary documents and pay salaries and bonuses.
How do cashiers register cash books and deposit journals?
1. Registration method in cash book
In the cash book, the cashier will register one by one according to the accounting vouchers related to cash receipt and payment, and make the daily cash balance on hand according to the formula of "last day's balance+today's income-today's expenditure = today's balance", and check it with the actual cash on hand to check whether the daily cash receipt and payment are wrong.
Corresponding account:
Fill in the corresponding account of "cash on hand" in accounting entries to reflect the ins and outs of the increase and decrease of available cash, and pay attention to:
(1) Only the general ledger account is filled in for the corresponding account, and no detailed account is required;
(2) If there are multiple corresponding subjects, the main corresponding subjects should be filled in;
(3) When there are multiple subjects that cannot be divided into primary and secondary subjects, you can fill in the subject with a large amount in the corresponding subject column, and add the word "equal" after it.
2. Registration method in deposit journal
A deposit journal is an account book used to check and supervise the daily income, expenditure and balance of bank deposits. It should be set according to the account and currency opened by the enterprise in the bank, and each bank account should be set up with a journal.
The registration method of deposit journal is the same as that of cash book. The deposit journal shall be registered daily by the cashier according to the verified accounting vouchers related to the receipt and payment of bank deposits in the chronological order of economic transactions. Register the bank deposit income column according to the bank deposit receipt voucher and relevant cash payment voucher, register the expenditure column according to the bank deposit payment voucher, and make the deposit balance every day.