Duties of the accountant-cashier

The duties of the accountant-cashier are prescribed in his job description. In their work, each accountant is guided by the requirements imposed on his activities by the current legislation, the Regulations on the Accounting Division and regulations, orders, orders for the enterprise as a whole and the department in particular.

The work of the accountant is evaluated according to several basic criteria: execution of job descriptions, orders, regulations and other orders of the enterprise; Timeliness of delivery of external reports; Preservation of accountable funds and correct execution of cash documents.

Rights and duties of the accountant

To work in this position, special knowledge is required: the order of accounting; Programs for work, including the "bank-client" system; Normative acts and current legislation.

The purpose of the work of an accountant is to record and control the flow of funds to the cashier and to the account of the enterprise, the reasonableness of such receipts, and also to ensure the safety of funds in cash.

The duties of the accountant include the following: timely maintenance of the documentation (logs-accounting orders) in accordance with the requirements of the RF Accounting Regulations; Conducting cash transactions; Interaction with state control and accounting authorities (extrabudgetary funds, statistical office, district tax inspection).

The accountant is responsible for conducting cash transactions. He controls the receipt of money in cash, with the information on this added to the general information computer base. Cash can be received from customers on invoices, as proceeds from retail trade, with the return of unused appropriated amounts. The duties of the accountant also include issuance of cash on official receipts to accountable persons, control over the cashier's limit, delivery of proceeds to the bank, receipt of cash in the bank for production needs, maintenance of the cash book, registration of primary documents, accounting of expenses and processing of advance reports.

The accountant calculates salary payments to employees, calculates and transfers taxes on it, compiles reports on extrabudgetary funds, on income taxes, maintains personal accounts of employees and cards on income taxes, issues salary certificates for employees, and works with banks.

The duties of the accountant require him to observe not only the accuracy and correctness of all operations, but also the timeliness of their implementation. Preparation of payment orders and their sending to the bank via the "Bank-Client" system should be done up to 13 hours. Twice a week the accountant must collect bank statements, provide data on the transfer of funds to suppliers on a daily basis. The accountant provides information to the bank (cash plans, confirmation of balances on accounts, applications for approval of the cashier's limit). Payment orders should be entered in the information base of the enterprise (1C) daily.

The duties of the accountant-cashier are directly related to the responsibility for cash transactions and their safety.

The accountant-cashier has the right to independently make decisions within his own powers, to demand from the head of the provision of his work with all the necessary resources for this; Make proposals that can improve the efficiency of work and improve its methods and forms.

When interacting with the manager, the accountant must pass on to him all the issues that require his direct involvement. Management orders that relate to the work of the accountant are given orally, while they are strictly binding. If decisions concern changes in the operation of the system, then they should be formalized in the form of written orders.