What Is The Function Of The Cashier?

Cashier work is an important part of accounting work. From a general perspective, its functions can be summarized as four aspects: payment, reflection, supervision and management.

(1) payment function.

The most basic function of the cashier is the payment function.

The operation of an enterprise is indispensable to the receipt and payment of the price of goods, the receipt and payment of funds and pactions, and the handling of all kinds of negotiable securities and financial pactions.

(2) reflecting functions.

The second main functions of the cashier are to reflect their functions.

The teller should make use of the unified monetary unit of measurement, and record and calculate the monetary fund and securities of his unit in detail through his unique cash and bank deposit journal and various classified accounts of securities, so as to provide complete and systematic economic information for economic management and investment decisions.

(3) supervisory function.

The teller should not only record and calculate the money and securities of the unit in detail, but also provide complete and systematic economic information for economic management and investment decisions, and supervise the various business activities of the enterprises, especially the legality, rationality and effectiveness of the money capital receipts and payments business.

(4) management functions.

Another important function of the cashier is the management function.

It is also the duty of the cashier to keep money funds and securities, manage bank deposits and various bills, analyze and study the efficiency of the use of corporate funds, provide financial information for enterprise investment decisions, and even directly participate in the enterprise's project evaluation and investment benefit forecast analysis.