What Are The Duties And Powers Of Tellers?

In accordance with the accounting law, the accounting personnel regulations and the rules for the work of accountants, tellers have the following duties:

(1) handling cash receipts and payments in accordance with the provisions of the state's cash management and bank settlement system.

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The cashier should strictly abide by the scope of the cash expenses, the cash settlement shall not be paid in cash, the cash limit must be observed, the excess cash will be sent to the bank in time according to the regulations, the cash management must be done in the month of the month of the Qing Dynasty, the book balance should be checked with cash before the day of work, the problem should be found and checked in time; the bank journal journal and the bank statement balance should be checked in time; if there is any discrepancy, the bank will be adjusted immediately.

(2) according to the accounting system, when handling cash and bank account receipts and payments business, we must strictly examine the relevant original vouchers, and then compile the receipts and payment vouchers, and then register the cash journal and bank deposit journal sequentially in accordance with the compiled payment vouchers, and balance them.

(3) handle the foreign exchange cashier business in accordance with the provisions of the state's foreign exchange management and the system of foreign exchange purchase and the relevant approval.

(4) to grasp the balance of bank deposits, do not issue empty cheque, do not rent or lend bank accounts to settle accounts for other units.

(5) maintain the security and integrity of cash in stock and various securities, such as treasury bonds, bonds, stocks, etc.

(6) keep the seal concerned.

And blank checks.

In accordance with the accounting law, the regulations on the accounting authority and the rules for the work of accountants, tellers have the following powers:

(1) maintain financial discipline, carry out the accounting system, and resist illegal income and expenditure and fraud.

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In the third chapter, sixteenth, seventeenth, eighteenth, and nineteenth articles provide specific provisions on how accountants maintain financial discipline.

These provisions of the accounting law are: accounting institutions and Accountants of various units carry out accounting supervision on their units.

Accounting institutions and accountants refuse to accept unauthentic or unlawful original vouchers. They return the original vouchers that are inaccurate and incomplete, and require corrections and supplements.

When accounting institutions or accountants find that records of accounts are not in conformity with physical objects and funds, they shall be dealt with in accordance with the relevant provisions. If they have no right to handle them, they shall report to the leaders of their units immediately, and request to find out the causes and deal with them.

Accounting institutions and accountants should stop and correct illegal income and expenditure. If they stop and correct them, they should submit written opinions to the leaders of the units for processing.

The leader of the unit shall make a written decision within 10 days from the date of receiving written opinions and bear the responsibility for the decision.

Accounting institutions and accountants shall not stop or correct the illegal revenue and expenditure, nor should they submit their written opinions to the leaders of the unit.

The accounting organs and accountants should report to the competent units or the financial, auditing and tax authorities for serious violations of the income and expenses that cause damage to the interests of the state and the public.

(2) the power to participate in the quota management of Monetary Fund plans.

(3) manage the power of money and funds well.