After the company is registered, if you want to operate better, the company's financial system is an essential part, then how to develop a cashier plan? The second brother of the enterprise provides the following methods:

1、 Cash on hand management

1. The cashier must clear the cash on a daily basis and check it every day to check the account and the actual situation. The irregular check and month end check that the accountant participates in every month shall not be less than twice, and the Cash Check Sheet shall be issued;  

2. Cash exceeding the inventory limit (2000 yuan) shall be timely deposited in the bank;

3. To carry cash or cheques to and from the bank for business, you need to take the company's vehicle or take a taxi;

4. In the cashier's safe, it is forbidden to store any personal property to avoid confusion between public and private. It is not allowed to set up a "small vault" privately. The monetary funds obtained must be recorded in time. It is not allowed to set up an account outside the account. It is strictly forbidden to collect money without recording it in the account; It is not allowed to misappropriate cash, use notes to the treasury, spend cash, keep off account public funds, or handle capital business or directly contact funds without authorization;

2、 Check management

1. The Check Purchase Register must be established and the Check Requisition Register must be prepared. The newly purchased checks shall be registered by the cashier according to the order of check number. After use, the accountant or financial director shall sign for confirmation;

2. When issuing a cheque, the cheque number, cheque purpose, face amount, internal handler, receiver, receiver's telephone number and other relevant information shall be recorded in the Register of cheque requisition, and the receiver shall sign in person for confirmation;

3. The cashier is responsible for following up the official receipt after the receipt of the check;

3、 Journal management

1. The cashier shall immediately register the cash and bank deposit journal (manual account or electronic account) after completing the collection and payment business every day;

2. According to the cash/bank receipt voucher and cash/bank payment voucher with "cash/bank receipt" and "cash/bank payment" on the back cover after review, register them one by one on a daily basis;

3. The bookkeeping content must be consistent with the accounting voucher, and the date, number, summary, amount and corresponding account of the bookkeeping voucher must be recorded in each account; The summary of economic business should be able to clearly express the business content;

4. It shall be recorded on a branch by branch basis one by one, and the collection voucher or payment voucher may be registered in a consolidated manner, and it is not allowed to register the difference after offsetting the collection and payment;

5. After each business is registered, the book balance shall be settled, and the total amount of daily income and expenditure shall be recorded.