How To Set Up And Equip Cashier Institutions And Personnel

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< p > > a href= "http://sjfzxm.com/news/index_c.asp" > cashier < /a > agencies are generally set up in the accounting institutions, such as accounting departments and accounting offices of all enterprises and institutions, set up cashier group and cashier room specially handling cashier business.

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< p > the first paragraph of the twenty-first paragraph of the accounting law stipulates: "all units shall set up accounting institutions according to the needs of accounting business, or set up accountants in relevant institutions and designate accountants in charge.

Those who do not have the qualifications may entrust the approved accounting advisory and service institutions established to do the bookkeeping.

The accounting law does not make rigid provisions for the accounting, cashier institutions and personnel of various units, but requires all units to set up according to their business needs.

Each unit can set up a cashier institution according to the size of the unit and the requirements of monetary fund management, combined with the simpleness of the work of the cashier.

Take industrial enterprises as an example, a large enterprise can set up a cashier section in the finance department; a medium-sized enterprise can set up a cashier's office in the finance section, and a small enterprise can provide full-time cashiers under the financial unit.

Some managers, in order to effectively manage funds and make full use of the benefits, centralize the operation of some branches' teller business (or part of the cashier business) and set up specialized internal settlement centers.

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< p > < strong > (2) < a href= "http://sjfzxm.com/news/index_c.asp > > cashier < /a > staffing.

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< p > generally speaking, enterprises or administrative units that have regular cash receipts and expenditure businesses should be equipped with full-time or part-time cashiers to perform the cashier work of their own units.

The number of cashiers is mainly determined by the size of the cashier and the degree of redundancy. The principle of business needs is to satisfy the workload of cashiers and avoid the phenomenon of overstaffing and overstaffing.

Generally, we can adopt several forms, such as "one post", "one person more posts" and "one post and many people": < /p >

< p > one person and one post: small units, the workload of cashiers is not large, and a full-time teller can be set up.

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< p > one person multiple posts: smaller units, smaller cashiers, and a part-time cashier.

If unconditionally set up an accounting unit separately, a part-time cashier shall be provided at least in the relevant institutions (such as the unit's office, logistics department, etc.).

However, a part-time cashier shall not be involved in the registration and auditing of income, expenses, creditor's rights and debts, as well as the custody of accounting records.

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< p > more than one post: larger units, larger cashiers, more tellers, such as separate teller and cashier, or cash teller and bank settlement teller.

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