2. The position of the person in charge of the accounting institution (accounting supervisor).
3. Cashier position.
4. Audit posts.
5. Accounting positions of capital and funds.
6. Accounting positions of income, expenditure, creditor's rights and debts.
7, salary accounting, cost accounting, financial results accounting positions.
8. Accountant post responsible for the receipt and delivery of property and materials.
9. General ledger position.
10, preparation of external financial and accounting reports.
1 1, accounting computerization position.
12, accounting file management position (accounting file management of accounting institutions).
Extended data
fundamental principle
Accounting posts should be set according to the needs of accounting business, and should be adapted to the scale, characteristics and management requirements of the business activities of the unit. Therefore, the accounting post can be held by one person, many people or many people.
Accounting post setting should meet the requirements of internal containment system.
Internal containment system (money account management system) Any work involving payment, financial receipt, payment, settlement and registration must be handled by more than two people in order to play a role of mutual containment. It is an important part of the internal control system. Among them, the cashier is required not to be in charge of auditing, keeping accounting files, registering income, expenses, creditor's rights and debts (but not all accounting). Personnel other than cashiers are not allowed to manage cash, securities and bills.
The positions of accounting personnel should be rotated in a planned way, which is conducive to accounting personnel being fully familiar with the business and constantly improving their professional quality.
It is necessary to establish post responsibility system.
References:
Baidu Encyclopedia-Accounting Position