2, the principle of money account in charge of money account in charge, that is, regardless of the account, regardless of money. It means that the cashier in charge of cash is not responsible for the registration of income, expenditure, creditor's rights and debts account books, audit work and the custody of accounting files; Accounting personnel engaged in the registration of income, expenditure, creditor's rights and debts shall not be responsible for the registration of cashier's accounts, the receipt and payment of cash and the custody of cash.
In order to protect the safety of cash, accounting posts should have a clear division of labor, and a mechanism of mutual restriction and supervision should be established within the accounting department. This will facilitate mutual checking of accounts and prevent corruption, theft and wrong accounts.
3. Balance of payments In order to avoid mistakes in the process of cash receipts and payments and prevent long and short payments, cash receipts and payments should be reviewed. No matter how busy the work is, how much the amount is, and the object is familiar, the cashier should double-check the cash received and paid or another accountant to ensure that the cash received and paid is correct; It is necessary to check receipts and payments face to face, and urge people who come to the accounting department to check cash face to face, and solve any mistakes face to face to ensure that receipts and payments are clear.
4. Daily statement and monthly statement are the basic principles and requirements for cashiers to handle cash cashier work, and are also important measures to avoid long and short accounts. The so-called daily settlement means that the cashier handles the cash cashier business, which must be cleared on a daily basis and settled on a monthly basis. That is, the daily cash receipt and payment business should be recorded in the cash account book, and the daily cash balance on hand should be made, and the book cash balance should be checked with the actual cash balance on hand to ensure that the accounts are consistent with the facts. At least once a month, the cash account book can be closed, and the business can be closed regularly for ten days or half a month, and checked with other related account books to see if the accounts are consistent.
Legal basis: Detailed Rules for the Implementation of the Provisional Regulations on Cash Management
Article 6 Economic transactions between account-opening units must be settled by bank transfer. According to the relevant provisions of the state, the account opening unit can only use cash within the following scope:
(a) the wages of employees and various wage allowances;
(two) personal labor remuneration, including special work remuneration such as manuscript fees and lecture fees;
(three) all kinds of bonuses paid to individuals, including all kinds of science and technology, culture and art, sports and other bonuses granted to individuals in accordance with state regulations;
(four) all kinds of labor insurance, welfare funds and other personal cash expenditures stipulated by the state;
(five) the price paid by the acquisition unit to individuals for the acquisition of agricultural and sideline products and other materials;
(6) Travel expenses that business travelers must carry with them;
(seven) sporadic expenditures below the starting point of settlement;
(eight) other expenses that really need to be paid in cash.
Article 24 A bank shall establish and improve a cash management system; Equipped with full-time staff, perfect service facilities, convenient for account opening units. The funds needed for cash management are solved in the banking expenses.