Computerized accounting environment accounting for the cashier to work a few seminars

[Abstract] With the development of technology, computers entered the field of accounting and management, accounting, computerized accounting impact of the work in the end the cashier how much the accounting for changes in the cashier, the paper on this issue to do some research.

[Keywords] Accounting cashier cashier job is to manage the work of monetary funds, notes, securities and out of a job. Specifically, the cashier is in accordance with relevant regulations and systems, cash handling unit , and related bank clearing accounts, custody of cash, securities, financial instruments such as seal and related work in general. With the development of technology, computers entered the field of accounting and management - implementation of computerized accounting. cashier work corporate accounting work is an important component of the computerized accounting work is bound to include computerized cashier. cashier computerized work unit refers to the cashier with advanced computer technology and modern information technology, the use of accounting software cashier cashier function to complete part of the work. So, computerized accounting environment, changes in accounting cashier work is it? I have done on this issue points to explore a bit.
A computerized accounting environment, the work function change cashier cashier job accounting work is an important part of the basic functions of collection and payment of its functions, and ultimately, the business activities of a unit price of goods, payment, payment between payment, and ultimately, a variety of securities and the handling of financial business, these business dealings in cash, notes and securities for financial and payment services for bank deposits, will be subject to the cashier's hands. cashier work The second function is to reflect the functions. Cashier to make use of a common currency units, through cash and bank deposit account, securities of subsidiary ledgers, the monetary unit of the funds and securities to conduct a detailed record and accounting for the economic management and investment decisions provide the complete system of economic information not only to the cashier of the unit of currency funds and securities to conduct a detailed record and accounting, management and investment decisions for the economy to provide the necessary complete, the system of economic information, but also a variety of economic business, especially the legitimacy of monetary funds collection and payment services, rationality and effectiveness of supervision. cashier there is an important function of management functions. conduct of monetary funds and securities custody, on bank deposits and manage a variety of instruments which the four basic functions under any conditions will not change, the cashier is doing the requisite work.
Second, 'adhere to the principles of settlement, to comply with settlement discipline,' the advance of computerized accounting will not change in a computerized accounting environment, still in strict accordance with the existing teller <<bank balance sheet approach>> requirements, and consciously adhere to the following three settled principles: (1) abide by credit, payment performance. This principle requires that all settlement documents and notes of the parties, who must abide by the credit relationship, strict compliance with the provisions of the financial commitments and obligations. Collection, should be to provide real services or goods sold as a precondition, to receive payments, and not to obtain bank credit; payment, you must pay the required conditions, the timely liquidation of debt payments (2) Who's Who of money into the account, who dominated, according to the provisions of the clearing system, income, or pay complete both commodity trading services to achieve service, the creditor the right to decide who receivables into account. on the payer, the One should not defaulted payment, the second charge should not be forced to charge or on behalf of others (3) adhere to the 'banks do not advance' principle when the receiving unit commissioned by the bank collecting money, not yet in receipt of payment before must not be expended in advance; and payment unit commissioned bank payments, this unit must have adequate savings account balance, not to allow issuance of dishonored checks.
Third, the cashier staff awareness of the same work in the cashier must have a high sense of responsibility. Teller cash to deal with every day, and without any of the slack and careless, a little mistake, error occurs, so no matter the How much volume of business, must adhere to a daily reconciliation of stocktaking, so that accounts match. The second is security awareness. Cashier positions are often responsible for the cash, we must firmly tighten the security of the string. The third is the sense of service. cashier job is the normal operation of the unit good service, so the work must not bother, attentive service, enthusiasm. Fourth, public awareness is very sensitive to the financial balance of payments, is the unit's hot work, require regular disclosure of expenditures and accept their supervision, access to support and help. Fifth, clean and honest awareness. Cashier jobs often deal with money, have good professional ethics, for the temptation to have a firm resistance, always maintain a clean and honest character. Sixth firm sense of principle. cashier keep the unit treasury, not complete the approval process, not just to pay a penny. Seventh, tenacious sense of anti-frustration. cashier work are prone to error, to be able to quickly from setbacks, the shadow out. Links to free download

Fourth, computerized accounting, under cash and bank deposit account and the account registration page of a change in the form of manual mode, based on daily closing cash payment voucher register and the bank deposit account is a must to do cashier work In the unit under the conditions of realization of computerized accounting, bookkeeping work is automated by the system, centralized completed. cashiers do not receive payment vouchers based on the cash register daily journal and bank deposit and yield balance, reducing the work areas, greatly reducing the workload; and authorized by the system, the cashier can always check, bank print journal, cash journal, daily report and other funds.
Fifth, bank reconciliation work becomes more relaxed conditions in manual bookkeeping, cashier regularly have to bank deposit book balance and bank statements with check, to identify a number of real bank deposits and if there Weidazhangxiang, need to prepare 'bank balance reconciliation', the reconciliation process is a considerable amount of work in computerized accounting conditions, there are many accounting software provides automated bank reconciliation and preparation of 'bank balance reconciliation 'function. bank deposit account usually by entering the accounting documents, the system automatically generate the implementation of accounting functions; bank statements can be entered manually by the cashier or by means of input into; and then the cashier just called' reconciliation 'function from the system automated reconciliation can be easily completed; if there are non-standard input is not a result of the account can be reconciled by hand to complement the same time the situation can also check reconciliation, abolition of all signs and hook the output of 'bank deposit balance of reconciliation. '


[1] Huahong An: cashier consciousness. Accounting communications, 2005.3

[2] Wang Yanfeng: Talking about how to do the cashier work in Inner Mongolia technology and economy, 20061

[3] Chen Jun: Accounting cashier under the conditions of work science and technology information, 2006.8

Links to free download

Computerized Accounting Papers