The Relationship Between 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.

1. General ledger accounting, subsidiary ledger accounting and cashier have their respective division of labor.

The general ledger accountant is responsible for the overall accounting of the enterprise's economic operations, providing a comprehensive and comprehensive accounting information for the enterprise's economic management and business decisions. Subsidiary ledger accounts for the subsidiary ledger of the enterprise, providing detailed classified accounting information for the enterprise's economic management and operation decisions; the teller is responsible for the collection, custody and accounting of enterprise bills, money funds, and securities, 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.

2, there is a close relationship between them. 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 accounting credentials must be transmitted in a certain order between the cashier, the subsidiary ledger accounting and the general ledger accounting. They use each other's accounting data mutually, and they can accomplish the accounting task 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, teller, subsidiary ledger accounting and general ledger accounting constitute a mutual restraint and control relationship, the three must check each other to maintain consistency. Three.

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

Cashier accounting requirements set up a journal in accordance with cash and bank deposits. Bank deposits are also set up separately according to different accounts of people. "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.

4. Cashier work is a kind of accounting and management work.

The work of cashiers is mainly about cash, bank deposits and accounting of receipts and balances of various securities, as well as custody of cash, securities and bank account management. Cash and negotiable securities are kept in the cashier's safe. Bank deposits are handled by the cashier. The cashier accounts are processed and cash, negotiable securities and other physical assets are managed. 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". As the cashier account is a special subsidiary ledger, the general ledger accounts should also set up the corresponding general ledger 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.

5. Cashier work is directly involved in the process of economic activities.

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