Generally, the boss (or proprietress, the same below) is responsible for bank passbook and bank deposit, but the cashier is not responsible. The boss is responsible for withdrawing cash from the bank or sending it to the bank. The boss keeps a lot of cash, and the cash in the cashier's hand is used as a reserve fund. Cashier enterprises need money for daily expenses, and they need to write IOUs, and then reimburse the boss after expenses are paid. There are two ways to deal with this situation: one is to treat the boss as a cashier and the money managed by the cashier as an accounting reserve; One is that the cashier is a cashier in accounting, but the scope of the cashier's responsibility is very small. Actually, it is necessary to write an iou to collect money from the boss.