This job description of an accountant-cashier is developed in accordance with the requirements of the Decree of the Ministry of Labor of the Russian Federation N 37.
General Provisions
The instruction establishes the qualification requirements for the profession of "accountant-cashier." Obligations, rights and responsibilities arise directly from it.
The accountant-cashier belongs to the structural unit "Accounting". The profession belongs to the category of serving specialists according to the "Qualification directory of posts of managers, specialists and other employees".
General Director, Chief Accountant, Senior Accountant-Cashier - persons to whom the accountant-cashier is directly subordinate.
The cashier accountant is hired and subject to dismissal on the basis of an order for the personnel (personnel) staff, signed by the Director General on the proposal of the CFO.
The accountant-teller for the period of his temporary absence (vacation, business trip, illness) in full transfers to another official.
Regulations
The profession of an accountant-cashier implies that the specialist should be guided by the following documents:
- Federal laws, laws of the subjects of the Federation in the field of cash transactions;
- decisions, decrees, decisions of public authorities;
- local regulatory acts in force in the company.
What should know
In the performance of his duties, the accountant must observe and know:
- instructions, regulations, other materials and documents governing the maintenance of cash records;
- forms of primary documents executed when registering cash transactions, primary banking documents;
- basic requirements for the rules for the reception, storage, accounting and expenditure of cash, securities and BSO;
- the procedure for issuing payrolls, credit and debit cash warrants, including using computers;
- balance limits cash flow established for the company;
- the procedure for maintaining and filling out the cash book, compiling daily cash statements;
- regulations on its unit;
- employment contract;
- computer programs for accounting and cash accounting;
- the basics of effective labor organization;
- rules for the safe operation of office equipment;
- basic provisions and requirements of labor protection;
- company labor regulations;
- rules of business communication and business etiquette.
Qualification requirements
A person who has graduated from a secondary vocational educational institution and has a work experience in the specialty of three to five years or a professional higher educational institution (work experience in the specialty of six months) may be appointed as a cashier accountant.
Goals and objectives of the work
The work of the cashier accountant pursues the following goals and objectives:
- Timely accounting and control of the legality of the receipt of funds to the current account and cash desk of the company, control over the safety of cash, securities, as well as BSO.
- Timely accounting and control of the legitimacy of spending money transferred from the current account of the company and issued from the cash register.
- Timely maintenance of cash accounting documents in accordance with the Procedure for conducting cash transactions (hereinafter the Procedure);
- Timely and complete conduct of cash accounting operations in accordance with the requirements of the Procedure;
- Interaction with the tax inspectorate, branches of the Pension Fund, extra-budgetary funds, credit organizations, suppliers and contractors, other structural divisions of the company.
Functions of the cashier accountant
- Timely and in full draws up cash flow to the cashier of the company.
- Carries out cash flow of the company to accountable persons on memos certified signature of the general (financial) director.
- It monitors compliance with the cash balance limit established by the company by daily cash counting.
- Daily returns the accumulated daily revenue to the bank.
- Receives cash from the bank.
- Fills out a cash book daily and draws up cash documents on the basis of the Procedure.
- Conducts settlements with accountable persons on issued amounts, draws up expense reports, checks the completeness and reliability of supporting documents attached to expense reports by accountable persons.
- It gives salaries to company employees who have not yet issued bank cards for payrolls.
- Prepares money orders and sends them to the bank using the bank-client system.
- Daily summarizes the results of operations for the current day, calculates the cash balance at the cash desk at the end of the current day, transfers the tear-off sheet to the chief accountant (duplicate entries in the cash book for the current day), and applies receipt and account cash orders.
- If vacation is planned, the cashier’s accountant transfers the duties to another accountant by order issued by the general director.
- He takes part in carrying out planned annual and unscheduled inventories, carries out reconciliation with the tax inspectorate, branches of the Pension Fund, extra-budgetary funds, as well as suppliers and contractors of the company.
- The cashier accountant, being a financially responsible person, is obliged to familiarize with the Procedure against receipt and sign an agreement on full individual liability.
- Ensures the safety of primary cash documents for all transactions.
- It ensures the safety of cash and documents, CCM.
- Periodically improves qualifications at seminars and accounting courses.
- If work for good reason (sick leave) cannot be performed by an accountant-cashier, his duties are assigned to another authorized person.
The rights
The cashier accountant has the following rights:
- Make independent decisions and draw conclusions within their competence.
- Make necessary inquiries to heads and employees of divisions in person or on behalf of the CEO and chief accountant in order to fully fulfill their functional responsibilities.
- Receive and process information, including commercial secrets, to the extent necessary to perform its functions.
- Make suggestions for improving the work associated with the duties specified in the job description. Within the framework of his competence, to bring to the chief accountant information about all the comments and shortcomings discovered during his work, and make recommendations for their elimination.
- Demand from senior management to assist in the performance of their duties within the framework of this instruction.
Responsibility of the cashier accountant
Responsible for:
- For non-compliance with applicable standards, orders and instructions to ensure the safety of commercial and other confidential secrets protected by law, including personal data.
- For cases when functional duties are not performed or are performed, but not timely.
- For violation of the conditions and rules of the labor schedule, labor protection, safety.
- For offenses committed in the process of work, is individually liable within the limits defined in the current administrative, civil and criminal laws of the Russian Federation.
- For the safety of valuables at the box office and for the damage caused, both as a result of deliberate actions, and as a result of a careless and negligent attitude to functional duties - within the existing norms of labor and civil legislation of the Russian Federation.
