An accountant-cashier is a broad-based specialist, whose competent activity affects the final results of the functioning of an entire organization. Such an employee must be guided by the requirements established by legislative acts.
Among other things, the accountant-cashier must follow the Regulations on the “Accounting” department, as well as orders for a specific company and department. The manager, evaluating the work of an accountant, takes into account several criteria. Among them, one can single out a clear fulfillment of job descriptions, timely submission of reports, competent paperwork and preservation of accountable financial resources.
Basic rights and obligations of an accountant-cashier
A professional in the field of accounting must have the appropriate education, be able to work in special programs and applications, and be familiar with the regulatory acts. An accounting employee is obliged to record and control incoming funds to the organization's account and to the cashier, clarify their validity and ensure the safety of financial receipts.
Among other things, the accountant-cashier must maintain documentation, interact with higher supervisory authorities. It is the accountant who is responsible for conducting cash transactions. All information should be duplicated in an electronic database.
The specialist, at the direction of the management, has the right to issue cash if the accountable persons provide service receipts. In addition, the accountant-cashier monitors the cash limit, hands over the proceeds to the bank, and also receives money from financial organizations for production needs. The duties of an accountant also include maintaining a cash book, accounting for expenses, preparing documents of the primary type, and preparing advance reports.
On the set dates, it is the cashier who calculates the salaries of the rest of the employees, calculates and transfers tax deductions, generates and sends reports on income tax and off-budget funds, fills out salary certificates, is active in working with banks, and monitors the state of personal accounts of staff.
The nuances of the work of an accountant-cashier
The accountant must clearly and correctly perform all the necessary operations, moreover, this must happen in a timely manner. For example, the formation of payment orders and their further transfer to the bank in the "Bank-client" system can be carried out only up to 13:00.
Twice a week, an accountant should take account statements from the bank, and every day report to suppliers on the transfer of funds. The bank must receive from a specialist of this profile cash plans, applications for approval of the cash limit, documentary confirmation of balances.
