Cashier Has Long Or Short Payment.

　　 Cashier People have been dealing with cash and bank deposits for years. Long or short money It is inevitable. However, to minimize the error rate and eliminate it completely, it is necessary for the cashier to work hard on "daily care" and "careful" and "earnest". And you can't put it aside for a long time. Every fruit must have its cause. When you find a long section, you must not be complacent and think you have picked it up. There is a common saying in accounting, that is, "long and short". Just imagine, how can you grow money without any reason? Therefore, it is often possible to hide the possibility of a short payment in a long term. We should check the accounts carefully to see if there is any mistake in keeping accounts or checking accounts. If it can not be found, it can not be concealed. If a short person comes to the door, does it not prove that your account is wrong? We must work according to the system, first report the accounting supervisor, and ask the accountant to help find it. After checking the bill repeatedly and still having no result, it will be temporarily charged. Handle . If there is a short payment, we should calmly recall the cash receipts and payments business that happened. A cashier should have a habit of identifying people, and the receipts and payments that occurred on that day should be noted on the characteristics of people, the amount of payment collected, and the face value. At the same time, check the bill carefully, see if there is any problem in accounting; two, see if it has received less money; three, pay more when you see it; four, see if there is another cash in it; five, see if anyone has borrowed the money, and so on. If you can't check it out, do not hide it or pay it privately. You should report to the accounting supervisor according to the financial system, and ask the accountant to help you find it. Sometimes, I can really confuse myself on account numbers or counting beads, and correct them immediately after checking others. If it is not found, it can be temporarily processed.

In daily work, for the phenomenon of long or short payment in the cashier's work, the usual handling principles are: (1) the difference between the difference between technical and general liability accidents can be dealt with according to the prescribed examination and approval procedures. That is to say, long money is returned to the public, and the short account is reported to be damaged. (2) those who are responsible for the irresponsible work, neglect of duty and violation of regulations shall be investigated for their economic responsibilities. They shall compensate for all or part of the losses according to the seriousness of the case and the extent of their losses. If the circumstances are serious, administrative sanctions shall be imposed. (3) those who belong to the responsible person to commit theft, embezzle public funds or embezzle public funds shall be punished according to corruption until they are investigated for criminal responsibility. According to the financial system, we must find out the reason for the long or short payment. Before the reason is checked, the responsible person shall issue a "cash long and short form approval form" which is certified by the competent accountant. After the consent of the leader in charge, the account shall be credited to the accounts receivable or payable accounts.

The position of treasurer in the "frontier post" of accounting work is important. Therefore, tellers should be cautious and careful in their posts. This requires the cashier not only to increase the review in the specific operation, but also to check the cash accounts and cash in time, so as to achieve the monthly closing. That is to say, when each business is finished, check the cash account and balance immediately, find the mistake immediately, and check the balance of cash journal and cash in cash daily; check the balance of cash journal with the balance of cash general ledger account regularly, and check the amount of cash at the end of the month so as to match the account with the actual inventory. In short, doing the work of cashier, in the brain, diligent, diligent and diligent, this "three diligence" to do, in order to be competent for its own business.