What Is The Relationship Between A Cashier And Other Accountants?

Accounting, from its accounting books, can be divided into general ledger accounting, subsidiary ledger accounting and cashier.

The three are not only differentiated but also related, which is the relationship between division of labor and cooperation.

First, each has its own division of labour.

A general ledger accountant is responsible for the overall business of an enterprise.

It provides a comprehensive and comprehensive accounting information for the economic management and business decisions of enterprises; subsidiary ledger accounts for the subsidiary ledgers of enterprises, providing detailed classified accounting information for the economic management and operation decisions of enterprises; the teller is responsible for the collection, custody and accounting of enterprise bills, currency funds, and certificate of value, and provides various financial information for the enterprise's economic management and operation decisions.

As a whole, money accounts must be allocated, and cashiers should not be responsible for auditing and keeping accounting records, nor be responsible for registration of accounts receipts such as income, expenses, debts and debts.

General ledger accounting and subsidiary ledger accounting are not allowed to control money and assets.

Second, they depend on each other and restrain each other.

There is a strong dependence between teller, subsidiary ledger accounting and general ledger accounting.

They are based on the same accounting basis, accounting vouchers and accounting vouchers.

These accounting vouchers as bookkeeping credentials must be pmitted in a certain order between the cashier, the ledger account and the general ledger accounting. They use each other's accounting data together, and accomplish the accounting tasks together.

At the same time, they contain and control each other.

The cashier's cash and bank journal accounts relate to the General Ledger's cash and bank deposit general ledger, the general ledger and its subsidiary ledger, the securities account in the subsidiary ledger and the corresponding securities account in the cashier's account.

In this way, the three of the cashiers, the account accounting and the general ledger accounting constitute the relationship between the mutual restraint and control, and the three must agree with each other.

Third,

The difference between the accounting and the subsidiary ledger accounting is only relative. Cashier accounting is also a special accounting.

It requires that journals be set up according to cash and bank deposits, and bank accounts should be set up separately according to the different accounts deposited.

"Cash journal" should balance every day and check with the inventory number: "bank journal" should also balance the balance within months and check with the bank.

At the end of the month, accounts must be made according to the regulations.

Monthly reports will be issued, accounting results will be checked and checked with the general ledger for cash and bank deposits.

Fourth, teller work is a kind of accounting and concurrent management.

Cashier work is mainly

The accounts receipts and balances of bank deposits and various securities, as well as the custody of cash, securities, and management of bank account.

Cash and securities are kept in the cashier's safe, and the bank accounts are handled by the cashier.

We should handle cashier accounts as well as cash, negotiable securities and other physical assets management and bank account receipts and payments.

At this point, there is a significant difference from other accounting work.

In addition to the cashier, other accountants account for money, regardless of money.

This division of work for the cashier does not violate the principle of "accounting for money". This is due to the fact that cashier accounts are a special subsidiary ledger. The general ledger accounts should also set up the corresponding general ledgers for cash, bank deposits, long-term investments and short-term investments to control the total amount of cash, bank deposits, securities and so on.

Among them, securities should also be classified by other forms except cashier accounts.

Fifth, the teller's work is directly involved in the process of economic activities.

The purchase and sale of goods must go through two processes, the pfer of goods and settlement of goods.

The payment of goods, namely the income and payment of the price of goods, must be completed through the cashier's work. The collection and payment of cash, the operation of various securities and the handling of other financial businesses are inseparable from the participation of the cashier.

This is also a notable feature of the cashier's work. Other financial work generally does not directly participate in the process of economic activities, but only reflects and monitors them.