1.
Cashiers make accounting vouchers according to the original vouchers obtained from banks or expense reimbursement, register balance reconciliation tables in deposit journals and cash book, count cash on hand at least once a day, and make weekly and monthly cashier reports once a month to explain the discrepancy between cash and banks to superiors.
2.
Accounting takes the bookkeeping vouchers (bank and cash) provided by the cashier as transfer vouchers, and registers general ledger statements such as balance sheet, income statement, cash flow statement and owner's equity statement at the end of the month. And pay personal income tax, enterprise income tax and withheld value-added tax according to one month's salary (that is, declare and pay taxes online at the beginning of the month), cost budget and statistics, and accountants should know how to communicate with superiors and put forward reasonable suggestions.
Note: the difference between cashier and accountant
1. Laws and regulations stipulate that accountants and cashiers cannot serve concurrently. In practice, many good accountants start with cashiers. Accounting can be divided into general ledger accounting, subsidiary ledger accounting and cashier. There are differences and connections among them, which is the relationship of division of labor and cooperation.
2. The difference between cashier accounting and subsidiary ledger accounting is relative, and cashier accounting is also a special subsidiary ledger accounting. It requires setting up journals according to cash and bank deposits, setting up bank deposits according to different accounts of depositors, and carrying out detailed accounting one by one. The "cash book" should make a balance every day and check it with the inventory; The "deposit journal" should also be balanced several times a month and checked with the bank. The account must be settled according to the regulations at the end of the month. Statements will be issued several times this month to report the accounting results and check them with the general ledger of cash and bank deposits.
3. Cashier's work is a kind of work that manages both accounts and facts. The cashier's work is mainly about the balance accounting of cash, bank deposits and various securities, as well as the custody of cash and securities and the management of bank deposit accounts. Cash and securities are kept in the cashier's safe; Bank deposits should be settled by the cashier. We should not only handle cashier's accounts, but also manage cash, securities and other physical objects, and receive and pay bank deposits. At this point, it is significantly different from other accounting work. Except the cashier, other accountants keep accounts regardless of money.