question 1: what do accountants and cashiers mainly do? Responsibilities of accountants

The responsibilities of accountants refer to participating in the formulation of economic plans and business plans, and assessing and analyzing the implementation of budgets and financial plans. The main responsibilities are:

Article 1. Be responsible for keeping a good record of the administrative financial general ledger and various detailed accounts. Complete procedures, accurate figures, neat writing, timely registration and clear books.

article 2 is responsible for the preparation of monthly, quarterly and year-end final accounts and other related statements.

article 3: assist the manager to prepare and implement the hospital budget.

article 4 carefully examine the original vouchers, and refuse to record the vouchers that violate the regulations or are unqualified. It is necessary to strictly control the scope and standards of expenditure. Be responsible for controlling financial revenue and expenditure not to break through the capital plan and expenses not to break through the prescribed scope.

article 5 the financial organ at a higher level shall be responsible for providing information and reflecting the situation when inspecting the work.

article 6 analyze and check the data of accounting work regularly, report the financial situation to the manager in writing, be a good manager's staff, and play the role of financial supervision.

article 7 at the end of the month, do a good job in proofreading accounting vouchers, account books, lists and accounts, number them by month, sort them out clearly, and arrange them in categories for reference, safekeeping and archiving. Accounting files were kept by accountants in those years, and accounting files in previous years were kept by the school archives.

article 8 assist cashiers in the payment of wages and bonuses.

article 9 is responsible for taking charge of financial seals and strictly controlling the issuance of checks.

article 1 fill in the audit statements on time, carefully check and submit the accounting information on time.

article 11 strengthen safety awareness and safety precautions, strictly implement the safety system in financial management, and ensure no safety problems.

article 12 strictly abide by and implement national financial laws and regulations and financial accounting system, and do a good job in accounting. Make project payment according to the working procedures stipulated by the company

Article 13 Clean up current accounts regularly, put forward cleaning opinions on accounts receivable and accounts payable that have been in suspense for a long time, and take cleaning measures.

article 14 recheck the authenticity, legality and correctness of the accounting vouchers. After it is confirmed to be correct, it can be handed over to the cashier for collection and payment, and the original vouchers and accounting vouchers that do not meet the requirements have the right to deal with them.

article 15 is responsible for submitting financial statements to the higher authorities and relevant departments of * * *, so that the figures are true, the calculations are accurate, the contents are complete and the explanations are clear.

article 16 keep the company's business secrets, and do not provide or disclose the company's accounting information to the outside world without permission except as provided by law and agreed by the general manager.

article 17 is responsible for collecting the cost of each project of the company every month, and carefully checking the original data of cost accounting to ensure its accuracy.

article 18 strictly implement the financial regulations, conduct cost accounting, profit accounting, salary accounting and property, funds and materials accounting according to the financial system, and ensure the accuracy and standardization of the accounting results.

article 19 shall, jointly with relevant departments, formulate measures for the implementation of fixed assets management, material management, fund management and accounting. For fixed assets, commodities, materials, low-value consumables and other methods, transfer, return and custody, we must work with relevant departments to formulate procedures and clarify responsibilities.

Article 2 All kinds of accounts should be set up completely and clearly, and fixed assets lists should be set up and registered at the same time. For inventory gains, inventory losses, scrapping and damage, and bad debt loss, the reasons should be found out, the responsibilities should be clearly defined, and special reports should be made. Accounting treatment shall be carried out after approval according to the prescribed examination and approval authority.

article 21 strengthen the study of tax knowledge, and provide an operable scheme for the company to avoid tax reasonably.

Cashier's post responsibilities

Cashiers handle cash receipts and payments, bank settlement and other related accounts of their own units in accordance with relevant regulations and systems, and keep cash on hand, marketable securities, financial seals and related bills. The main responsibilities are as follows:

Article 1 Do a good job in the daily management and collection and payment of cash to ensure the correctness and legality of cash collection and payment.

article 2 before the end of each working day, check the cash on hand in time and check it with relevant reports and vouchers, and fill in the bonus daily report, so as to ensure that the accounts are consistent with the accounts, accounts, vouchers and accounts.

article 3 strictly implements the cash management system and the settlement system, and handles cash and bank settlement business according to the expense reimbursement and payment approval procedures stipulated by the company. For major expenditure items, they must be audited and signed by the accounting supervisor and company leaders before they can be handled.

Article 4. Fill in the accounting vouchers according to the original vouchers of receipt and payment that have been verified without error, and the contents of the accounting vouchers must be ..... >; >

question 2: what do accountants usually need to do? Every financial personnel should know this process, and even more about the relevant financial software. At present, enterprises with a little scale or higher management level adopt information management. You should know how to use the software and how to set it up. As long as the vouchers are made correctly, everything else will be done by computer: vouchers-summary-subsidiary ledger-general ledger-various reports, etc. It is very necessary to understand the financial process first. First, the general link: 1. Fill in the accounting voucher according to the original voucher or the summary of the original voucher. 2. Register cash book and deposit journal according to receipt and payment vouchers. 3. Register the subsidiary ledger according to the accounting voucher. 4. Summarize and prepare the account summary table according to the accounting voucher. 5. Register the general ledger according to the account summary table. 6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger. If the scale of the enterprise is small and the business volume is not much, you can directly register the transactions in the general ledger without setting a detailed ledger. The actual accounting practice requires accountants to register every business in the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the subject summary table. Enterprises can compile a summary of subjects every five days, ten days, fifteen days or once a month according to the business volume. If the business is quite large. You can also edit it once a day.

question 3: what does the accountant mainly do? 1. under the leadership of the manager of the finance department, he is responsible for the management of the accounting group of the company. Second, responsible for leading the subordinate tellers, bookkeepers and accountants to collect accounts on time and according to the requirements, truthfully reflect and supervise the economic activities and financial revenues and expenditures of the enterprise, and ensure that all economic businesses are reasonable, reasonable and legal. Secretarial Resource Network III. Responsible for guiding, supervising, inspecting and assessing the work of the members of this group, promptly handling and solving problems in the work, and ensuring the normal accounting work of this group. Four, the preparation of monthly, quarterly and annual accounting statements on time, so that the figures are true, accurate, complete, clear and timely. Five, according to the accounting system, regularly summarize the accounting vouchers (the general ledger is not more than 1 days), and check with the subject ledger. Six, responsible for enterprise management fee accounting, carefully review the original vouchers of income and expenditure, accounting treatment in accordance with the provisions of the system, clear accounts, accurate figures, timely settlement. Seven, responsible for the detailed accounting of special funds, correctly reflect the use and balance of special funds as well as the expenditure and completion of special projects. The current accounts of special funds should be reconciled and liquidated in time. Eight, responsible for the monthly withholding and prepaid expenses accounting in accordance with the provisions. Nine, responsible for the company's tax account registration and tax payment. Ten, responsible for the company's various departments of the cost of reporting a little business procedures. Eleven, according to the monthly payroll, water and electricity consumption table, fuel consumption table and other cost items to prepare the departmental cost allocation table, according to the payroll to extract welfare funds. Twelve, the company's accounting documents, account books, financial plans and important economic contracts and other accounting information regularly collected, reviewed, bound into a book, registered number, in accordance with the provisions of the "Accounting Archives Management Measures" for safekeeping, and in accordance with the provisions of the destruction of the approval procedures. XIII. Organize regular inventory and verification of the company's fixed assets and current assets to ensure the accuracy of the property, strengthen the management of fixed assets and current funds, and improve the utilization rate of funds. Fourteen, in strict accordance with the requirements of the financial management system, conscientiously do a good job in the audit of accounting vouchers, organize the compilation of unified statements, ensure the correctness, timeliness and truthfulness of financial settlement, and provide reliable management information for leaders. Fifteen, timely grasp the use and turnover of working capital, and report to the manager of the finance department regularly. Sixteen, supervise the work of the post, and be directly responsible for the effect of the work completed.

Question 4: What is the main job of accounting? The specific content of accounting work:

1. The first thing to do every month is to register the accounting voucher according to the original voucher (you must do it after the signature of the financial (manager) authorized person when making the accounting voucher), and then compile the account summary table to register the general ledger at the end of the month or regularly (the reason for the registration at the end of the month is to try to balance through the account summary table to ensure that the records are not wrong). Every time,

2. At the end of the month, we should also pay attention to depreciation and amortization of deferred expenses. If the start-up expenses of new enterprises are all transferred to expenses in the first month. The entry of depreciation is to borrow accumulated depreciation from management expenses or manufacturing expenses, and this depreciation amount is calculated according to the original value, net value and service life of fixed assets. At the end of the month, taxes and surcharges will also be withdrawn, which is actually the local tax. Is to extract taxes and surcharges, including urban construction tax, education surcharge, etc., and tax decisions.

3. After the account summary table is compiled at the end of the month, two entries are compiled. The first entry: transfer the total amount of profit and loss subjects to the current year's profit, and borrow the current year's profit from the main business income (investment income, other business income, etc.). The second entry: Borrow the main business costs (main business taxes and surcharges, other business costs, etc.) from this year's profits. After the transfer, if the difference is on the debit side, it is a loss and does not need to pay income tax. If it is on the credit side, it means that the profit needs to pay income tax. The calculation method, income tax = credit difference * income tax rate, and then make accounting vouchers, borrow income tax to pay taxes-income tax payable, and borrow income tax from this year's profits (although income tax is related to profits, it is not a loss that does not need to pay income tax, mainly depending on whether the adjusted taxable income is positive, If it is a positive number, it is necessary to calculate the income tax. At the same time, we should pay attention to the income tax accounting method. When the tax payable method is adopted, the income tax account and the tax payable account are equal. When the tax impact method is adopted, the income tax account and the tax payable account are not equal when timing difference exists.).

4. Finally, prepare the balance sheet according to the balance of the general ledger's assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.), liabilities (bills payable, accounts payable, etc.) and owners' equity (paid-in data, capital reserve, undistributed profits, surplus reserve) (referring to the amount registered on the last day of the general ledger account), and according to the profit and loss account of the general ledger or account summary.

(The income from the main business and the tax payable should be determined according to the amount of tax copied in the national tax office every month, because the tax controller will print a form with specific figures on it)

5. The rest is to bind vouchers, write notes to statements, analyze the situation table and so on

6. Attention:

A. All the above are done at the end of the month except for preparing accounting vouchers and registering subsidiary ledger.

b, cash settlement and bank account at the end of the month must be consistent with the account certificate and the account fact. At the beginning of each month, adjust the bank account balance reconciliation table according to the bank statement, and pay attention to analyze the outstanding funds. Pay attention to the time when filing tax returns at the beginning of the month, and don't file tax returns late. In addition, the invoices issued in the current month are recorded in the current month. Analyze the aging and amount of transactions every month, including: accounts receivable, accounts payable and other accounts receivable.

Question 5: What does accounting do? 1. Accounting

includes checking original vouchers, filling in accounting vouchers, setting up accounts, bookkeeping, posting and closing accounts.

2. Cost accounting

Collect and distribute all kinds of expenses in the process of production and operation according to a certain object, so as to determine the total cost and unit cost of each object, including reviewing, summarizing, distributing and calculating the statistical data of warehouses and workshops

3. property inspection

organized and implemented the property inspection, and checked the accounts by counting physical objects to find out the actual amount of various property materials and improve accounting records. At the same time, find out the storage and use of various property materials and the implementation of various settlement funds, so as to take timely measures to clean up and strengthen the management of property materials for the overstocked or damaged materials and overdue funds

4. Financial reporting, analysis and forecasting < P > Based on the records in the account books, a complete set of accounting indicators is generated through certain forms of processing and sorting. Used to assess, analyze the implementation of financial plans and budgets, and prepare the next financial and budget

In fact, the above work refers to the work of the entire financial department, which is specific to individuals and divided into parts according to different positions. Unless it is a small enterprise, it is possible for a person to complete all the work, otherwise it is difficult for a person to complete it, so it needs a group to complete it, and each person is responsible for a piece of cooperation. This is the daily work of accounting.

question 6: what kind of work do accountants usually do? 1. Review the legality, rationality and authenticity of the original documents according to the specified scope and standards of costs and expenses, and whether the examination and approval procedures for expenses < P > are in line with the company's regulations;

2. Prepare accounting vouchers according to the original vouchers that have been checked correctly;

3. Register bank journals, securities, financial increase and decrease, creditor's rights and debt capital, income and expenses, costs, financial achievements and other sub-ledgers and general ledgers on time one by one according to accounting vouchers;

4. According to the accounting requirements, check whether the relevant figures recorded in the accounting books are consistent with the physical objects, monetary funds, current units and individuals

, and ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent;

5. Be responsible for the calculation, declaration and payment of company taxes, and assist relevant departments to carry out financial audit and annual inspection;

6. Prepare the company's monthly and annual accounting statements, annual final accounting and notes;

7. Do a good job in the management of accounting files such as the collection, compilation and filing of accounting documents, account books and statements. Symptoms not suitable for accounting work:

■ Basically working alone, facing reports, data and computers all day, and having less time to communicate with people, I feel bored for a long time.

■ afraid of counting and insensitive to numbers.

■ I feel that my work is repetitive, mechanical and unchanging every day.

■ I hate complicated procedures and rules of financial work.

■ I don't like socializing, and I don't like dealing with departments such as industrial and commercial taxation.

How do the consultants feel about accounting?

I have worked in several companies.