Job description of an accountant-cashier, job responsibilities of an accountant-cashier, sample job description of an accountant-cashier. Sample job description for an accountant-cashier of an enterprise

Job Description for Accountant-Cashier

I APPROVED
CEO
Last name I.O. ________________
"________"_____________ ____ G.

1. General Provisions

1.1. An accountant-cashier belongs to the category of specialists.
1.2. An accountant-cashier is appointed to the position and dismissed from it by order of the general director of the company upon the recommendation of the chief accountant-cashier.
1.3. The accountant-cashier reports directly to the chief accountant-cashier.
1.4. During the absence of the accountant-cashier, his rights and responsibilities are transferred to another official, as announced in the order of the organization.
1.6. A person who meets the following requirements is appointed to the position of accountant-cashier: education - higher or secondary specialized, experience in similar work for at least six months.
1.7. An accountant must know:
- legislative acts, regulations, decrees, orders, other guidance, methodological and regulatory materials on organizing the accounting of funds and wages;
- the procedure for conducting cash transactions adopted in the Russian Federation;
- special computer programs designed for operation, including the electronic “bank-client” system.
1.8. The accountant-cashier is guided in his activities by:
- legislative acts of the Russian Federation;
- The company’s charter, internal labor regulations, and other regulations of the company;
- Regulations on the accounting department of the organization;
- orders and instructions from management;
- this job description.

2. Job responsibilities of an accountant

The accountant-cashier performs the following job responsibilities:
2.1. Receives cash at the enterprise's cash desk while simultaneously entering information into a computer database.
2.2. Issues cash to accountable persons on the basis of memos certified by the signature of the general director or financial manager while simultaneously entering information into a computer database.
2.3. Monitors compliance with the cash balance limit in the cash register.
2.4. Deposits cash proceeds to the bank.
2.5. Receives cash by check at the bank.
2.6. Maintains a cash book daily and prepares primary cash documents in accordance with the procedure for conducting cash transactions in the Russian Federation.
2.7. Maintains and accounts for expenses with accountable persons of the enterprise, checks, draws up and posts in a computer database advance reports of accountable persons.
2.8. Calculates and pays wages to employees of the enterprise.
2.9. Calculates taxes on wages and transfers them in a timely manner.
2.10. Prepares payment orders and sends them to banks using the “bank-client” system.
2.11. Exchanges correspondence with banks: provides banks with information required by law (cash plans, applications for approval of the cash balance limit, confirmation of balances on current accounts, etc.); receives the necessary certificates, letters, and confirmations for the company.

3. Rights of an accountant-cashier

The accountant-cashier has the right:
3.1. Make decisions within your competence.
3.2. Receive information, including confidential information, to the extent necessary to solve assigned tasks.
3.2. Make proposals for improving work related to the responsibilities provided for in these instructions.
3.3. Within your competence, inform your immediate supervisor about all shortcomings identified in the course of your activities and make proposals for their elimination.
3.4. Request personally or on behalf of the chief accountant from department heads and specialists information and documents necessary to fulfill his official duties.
3.5. Require the management of the enterprise to provide assistance in the performance of their official duties and rights.

4. Responsibility of the accountant-cashier

The accountant-cashier is responsible for:
4.1. For failure to perform and/or untimely, negligent performance of one’s official duties.
4.2. For failure to comply with current instructions, orders and regulations on maintaining trade secrets and confidential information.
4.3. For violation of internal labor regulations, labor discipline, safety and fire safety rules.
4.4. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
4.5. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

Many large enterprises employ not just one accountant, but an entire accounting department. To clearly distribute responsibilities between employees, you will need a well-developed job description. When several people work in a department, one of them is appointed to the position of accountant-cashier. Next, we will consider the plan for drawing up a job description for this employee, recommended for 2018. You can download an example at the end of the article.

The job description of an accountant-cashier cannot be called a mandatory document. At the same time, it helps to record the functions of the employee and determine his rights and responsibilities.

Developing a job description allows you to achieve two important goals:

1. Formulate a list of requirements for applicants. When an employer conducts an interview, he will have a ready list of requirements. After the candidate is hired for this position, having a list of job functions will help him quickly get used to the new position.
2. Ensure control over the performance of work duties. When reading the job description, which includes job functions and responsibilities, the employee signs. Thus, he agrees with the conditions proposed to him, which simplifies control over the completion of the work.

It is worth noting that in large enterprises several employees can perform the same functions at once. If a ready-made job description is provided, you will not have to draw up a new document each time. The same description can be used for all employees performing the same duties.

Job Description Plan

There is no single form for the job description of an accountant-cashier. It is developed directly at the enterprise.

The outline of the document looks like this:

1. Requirements for applicants regarding education and work experience.
2. Employee subordination.
3. List of job responsibilities.
4. Documents that are involved in the work.
5. Rights and responsibilities.

In most cases, the development of job descriptions is carried out by the head of the department to which the position belongs. It is he who is entrusted with the responsibility to systematize the work of the department and distribute responsibilities among employees.

Important! The employee must read the instructions for signature - either under the text or in the journal provided for this.

Approval of the job description of an accountant-cashier is within the authority of the head of the enterprise. If such an arrangement is consistent with organizational policy, he may need to clear the contents with the legal or human resources department in advance.

Where does the document begin?

The first section of the instructions is entitled “General Provisions”. Let's take a closer look at what is included here.

1. The position of accountant-cashier belongs to a group of specialists.
2. Acceptance to a position and release from duties occurs by issuing an order from the manager; the representation of the chief accountant-cashier is required.
3. The immediate superior is the chief accountant-cashier.
4. During the absence of an employee, his duties are assumed by another employee appointed by order of the manager.
5. Education requirements: special secondary/higher education, minimum six months of experience.

An accountant-cashier must have information regarding the procedure for performing cash transactions, working with special software, laws and regulations in force in the Russian Federation. Guidelines for his work are the company's charter, management orders, legislation and job descriptions.

List of job responsibilities

The next part of the instructions is job responsibilities. They combine the functions of an accountant in a certain segment of activity and the work of a cashier.

This section lists the following features:

1. Acceptance of cash at the cash desk and its reflection in the electronic database.
2. Making cash payments to accountable persons upon presentation of a memo signed by the manager, as well as recording the transaction in an electronic database.
3. Assistance in meeting the requirements for the size of the cash balance in the enterprise's cash register.
4. Transfer of proceeds to the bank.
5. Receiving cash from the bank.
6. Registration of cash transactions, maintaining a cash book.
7. Payroll for employees.
8. Preparation of payment orders and their timely transmission to the bank.
9. Transfer of information to the bank in accordance with legal requirements, including confirmation of the balance of funds in current accounts and information about the minimum amount of cash in the cash register.
10. Receiving letters, certificates and other correspondence.

The responsibilities of an accountant-cashier also include transferring to the immediate supervisor data on shortcomings identified during the work process.

Conclusion: rights and responsibilities

The final section of the job description of an accountant-cashier is rights and responsibilities. In the list of his rights we note the following main points:

• making decisions within its competence;
• obtaining complete information regarding the performance of their duties;
• the ability to propose measures to management to improve performance and point out shortcomings;
• do not begin to perform their functions in the absence of the necessary working conditions.

Responsibility lies with the accountant-cashier for poor performance of official duties, submission of false data, violation of regulations and disclosure of confidential information. Other paragraphs of the section may indicate material damage to employees or contractors, violation of safety rules or labor regulations.

Job description
accountant-cashier[name of organization, enterprise, etc.]

This job description has been developed and approved in accordance with the provisions of the Labor Code of the Russian Federation and other regulations governing labor relations in the Russian Federation.

I. General provisions

1.1. An accountant-cashier belongs to the category of technical performers; he is hired and dismissed by order of the director of the enterprise on the recommendation of the chief accountant.

1.2. The accountant-cashier reports directly to the chief accountant and his deputies.

1.3. In his activities, the accountant-cashier is guided by:

Regulatory documents and methodological materials on the work performed;

Charter of the enterprise;

Internal labor regulations of the enterprise;

Orders and instructions of the director of the enterprise;

By orders of the chief accountant and his deputies;

This job description.

1.4. An accountant-cashier must know:

Regulatory legal acts, regulations, instructions, other guidance materials and documents on conducting cash transactions;

Forms of cash and bank documents;

Rules for the acceptance, issuance, accounting and storage of funds and securities;

The procedure for processing incoming and outgoing documents;

Cash balance limits established for the enterprise, rules for ensuring their safety;

The procedure for maintaining a cash book and preparing cash reports;

Fundamentals of labor organization;

Rules for the operation of computer equipment;

Basic provisions of labor legislation;

Internal labor regulations;

Labor protection rules and regulations.

1.5. During the absence of the accountant-cashier, his duties are performed in the prescribed manner by an appointed deputy, who bears full responsibility for the proper performance of the duties assigned to him.

II. Functions

The accountant-cashier is assigned the following functions:

2.1. Carrying out transactions with cash and securities.

2.2. Maintaining cash books (in foreign currency and rubles).

2.3. Preparation of cash reports.

2.4. [Enter as appropriate].

III. Job responsibilities

To perform the functions assigned to him, the accountant-cashier is obliged to:

3.1. Carry out operations for receiving, accounting, issuing and storing cash and securities with mandatory compliance with the rules ensuring their safety.

3.2. Receive funds according to documents drawn up in accordance with the established procedure or arrange them for receipt by non-cash means at bank institutions for payment of wages, bonuses, travel allowances and other expenses to workers and employees.

3.3. Maintain a cash book based on receipts and expenditure documents, verify the actual availability of cash and securities with the book balance.

3.4. Compile an inventory of old banknotes, as well as relevant documents for their transfer to bank institutions for the purpose of replacing them with new ones.

3.5. Prepare cash reports.

3.6. Carry out cash payments in the prescribed manner with organizations and individuals when paying for the work and services of the enterprise.

3.7. [Enter as appropriate].

3.8. [Enter as appropriate].

IV. Relationships, connections by position

Note. This section is presented in addition to these instructions for use by users at their own discretion.

To perform the functions and exercise the rights provided for in these instructions, the accountant-cashier interacts:

4.1. With the director of the enterprise or an official replacing him on issues:

Receiving: instructions, instructions, orders related directly to his activities;

Presentation: all the necessary information about the cash flow at the cash desk of the enterprise.

4.2. With the chief accountant and his deputies on issues:

Receiving: job descriptions, instructions for the payment or transfer of funds to employees of the enterprise, orders for other payments from the cash register, a list of persons who are allowed to issue accountable funds, regulatory and instructional documents on conducting cash and banking operations, using a cash register;

Presentation: all necessary information about the cash flow at the enterprise's cash desk, timely and high-quality cash documents, order journals.

4.3. With employees of the accounting department (accounting) regarding:

Receiving: all necessary, properly executed documents for carrying out cash and banking operations, pay slips, lists for payment and transfer of wages, cash receipts and expenditure orders and other documents necessary for accounting of cash transactions;

Views: cash reports, bank statements, amounts deposited, and other cash flow information.

4.4. With other employees of the enterprise regarding:

Receiving: agreements, memos, orders and other documents signed by loan administrators on the receipt of funds at the cash desk and the issuance of funds from the cash desk;

Presentation: receipts for incoming and outgoing cash orders.

4.5. With commercial banks on issues:

Receiving: orders on the established cash limit and its on-site verification by withdrawing cash from the enterprise's cash desk, statements of cash flows in bank accounts, cash for the needs of the enterprise;

Submission of: bank documents for receiving and depositing cash in the bank, making non-cash payments (payment orders, transfer applications, announcements for cash deposits, settlement checks and other monetary documents).

The job description has been developed in accordance with [name, number and date of document].

Head of structural unit

[initials, surname]

[signature]

[day month Year]

Agreed:

Head of the legal department

[initials, surname]

[signature]

[day month Year]

I have read the instructions:

[initials, surname]

[signature]

[day month Year]

In small companies, the cash register and accounting of cash transactions, as well as possibly some other accounting areas, are often carried out by one employee, in this case he is called a cashier accountant.

This is a consequence of the low volume of cash flow.

This article discusses the job responsibilities of a cashier accountant. Following them ensures the fulfillment of the tasks assigned to him.

Relevance of the profession and career opportunities

The efficiency and correctness of receipt and disbursement of cash, its safety, as well as the success of passing checks depend on the quality of the work performed.

Many enterprises began to switch to . For example, it is increasingly carried out not in cash as before, but by transfer to bank cards. This automates and simplifies accounting.

But many companies continue to use cash, for example, this is widespread in retail trade. So the relevance of this profession continues to remain high.

Usually ordinary employees become accountant-cashiers. Therefore, young people can apply for such a position. This area of ​​work requires a person to have certain skills and qualifications. To start moving up the career ladder here, you need to successfully fulfill your job responsibilities, improve your skills and education.

The peculiarity of the work of an accountant-cashier is that he deals with cash and also keeps records of them.

Requirements for a candidate for the position

This specialist must have the following personal qualities: punctuality, honesty, responsibility, self-control, accuracy, conscientiousness, patience, perseverance, good memory, stress resistance, attentiveness.

Presented to him requirements: ability to work with numbers, ability to generalize and analyze, readiness for many similar operations, computer skills and professional programs, knowledge of regulations and laws regarding his work.

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

Responsibilities

In his responsibilities includes:

Specialist must be guided:

• federal and regional laws;
• regulatory legal acts of government bodies;
• instructions and orders of the organization.

Rights and responsibilities of this specialist

Rights accountant-cashier:

• carry out actions within their competence;
• have access to organization information related to his area of ​​work, including secret information;
• make suggestions for improving and optimizing your work process;
• know about all plans for changes and innovations in his duties, rights and work activities;
• Request assistance from management to ensure that your tasks are completed.

Accountant-cashier bears responsibility behind:

• failure to fulfill official duties, negligent attitude to work;
• non-compliance with the internal regulations of the organization, discipline, fire safety and labor protection rules;
• disclosure of secret and;
• violation of administrative, criminal and civil laws;
• causing material damage.

Features of work in various fields of activity

Depending on the economic activity of the organization, the work of an accountant-cashier may have some features.

IN banks such an employee has direct contact with clients, accepts and issues personal savings, and monitors the correct filling out of receipts. Here you have to constantly communicate with people and be exposed to quite a heavy load. But the advantage of such work is that it is in demand in the labor market.

In budgetary organizations it is necessary to deal with the treasury, where the validity of monetary transactions is verified, for example, the receipt of cash from a current account to the cash desk. Inspections are also carried out by higher levels of the budget system and usually once every 2 years by the Accounts Chamber. The coding of accounting accounts is very different from the usual one - it contains 26 characters and is constantly changing. High volume of reporting.

At gas stations cash is also issued with a cash receipt order, but money received via a plastic card by bank transfer is entered in the cashier's journal.

The procedure for recording cash transactions in 1C 8.3 is outlined in the following video:

This job description for an accountant-cashier is presented as a sample for adaptation to your company. To eliminate formalities and discrepancies, as well as normalize the work process, formulate proposals clearly and with maximum completeness in defining tasks.

Job description of an accountant-cashier

1. General Provisions

1.1 The procedure for hiring and dismissing an accountant-cashier, belonging to the personnel category.
Accountant-cashier - technical personnel hired and fired only by order of the head of the enterprise.

1.2 Line of command
This section is filled out on the basis of the accounting organization scheme adopted at the enterprise.

1.3. Normative base

The production activity of an accountant-cashier is based on knowledge and execution of:

• special regulatory documents;
• teaching materials, recommendations, manuals;
• internal documents of the organization, including the Charter;
• internal labor regulations;
• orders and instructions of the head of the organization and immediate management;
• provisions of their job description.

1.4. Competency requirements
An employee performing the duties of an accountant-cashier must know and be able to use in his work:

• requirements of regulatory documentation (instructions, regulations, acts) for performing cash work and conducting cash transactions;
• standard forms of cash and banking documentation required in the work;
• rules for working with funds (including security) and securities;
• rules for preparing cash documentation;
• rules for working with cash, including limited balances;
• rules for operating, filling out and storing the cash book;
• the procedure for drawing up and submitting cash reports;
• basics of labor organization;
• general rules of work at the enterprise: labor protection, work with PCs, internal regulations and others (at the discretion of management).

1.5. Substitution
Note. The clause specifies the procedure for replacing and the positions of the relevant employees (their job descriptions should contain a similar clause!), who perform the duties of an accountant-cashier during his absence.

2. Functions

Note. The section lists the functional job responsibilities of the employee (drawing and submitting reports, maintaining cash documentation, performing transactions with both cash and non-cash funds, and others at the discretion of management).

3. Job responsibilities

Note. The section involves listing all the operations that an accountant-cashier must perform in his work.

The section does not allow inaccuracies, sentences with possible different interpretations, or “blurred” deadlines. Based on the accurate completion of the “Job Responsibilities” item, all cash work in the organization will be organized.

For ease of study and reference (if necessary), each duty should be marked with a subclause.

An approximate list of responsibilities of an accountant-cashier:

3.1. Performs all types of transactions with cash and securities (reception, accounting, issuance, storage), observing the necessary security measures.

3.2. Receives cash only according to receipt documents issued in accordance with the established procedure.

3.3. In case of non-cash payments with employees of the organization, the necessary amounts are drawn up at the bank branch.

3.4. Performs sorting of banknotes, drawing up inventories of worn-out banknotes, and organizing their transfer to the bank.

3.5. Maintains all types of cash reporting, providing it at the request of management within the time limits established by orders.

3.6. Carry out instructions from management related to direct work activities.

4. Relationships within the enterprise

Note. Based on the established order of subordination and the responsibilities set out in the instructions, this section lists the functional job relationships of the accountant-cashier with the management of the organization, departments and third-party enterprises.

Approximate list of job relations:

4.1. Relationships with the head of the enterprise on the following issues:

• obtaining the organization’s governing documents relating to direct work activities and familiarizing themselves with them;
• provision of developed reporting and other information.

4.2. Relationships with your immediate supervisor regarding:

• receiving current orders, instructions and instructions;
• clarification of the list of persons who have the right to receive information about cash activities;
• providing high-quality and well-formatted information.

4.3 Relationships with employees of the accounting service on the following issues:

• obtaining the data and documents necessary for work;
• issuing the necessary information within the competence of employees (according to the list approved by the management of the organization).

4.4 Relationships with other employees of the organization on the following issues:

• receiving documents prepared in accordance with the established procedure for the issuance of cash due;
• transfer of funds, receipts for expenditure and receipt orders.

4.5 Relationships with banking structures (partners of the organization) on the following issues:

• obtaining the necessary statements and certificates on cash flows in the organization’s accounts, cash for the current needs of the organization, replenishing the remaining cash cash limit;
• providing the necessary documents for making all types of payments, including non-cash ones.

5. Responsibility

Note. The section reveals all types of liability to which an accountant-cashier may be held if he does not perform his official duties in good faith. Each subparagraph must list the violations corresponding to the punishment.

Types of liability to which an accountant-cashier may be involved:

5.1. Disciplinary- in case of violation of the established labor regulations.

5.2. Material- in case of causing material damage to the organization in the form of imposition of penalties by decisions of the relevant bodies (by state authorities) appointed due to improper performance of functional duties by an accountant-cashier.

5.3. Administrative- in case of violation of the procedure for conducting cash transactions or violation of the established deadlines for providing reliable reporting documentation to the tax authorities.

5.4. Criminal- when committing criminal acts related to tax evasion, committed both independently and under the influence of management.
After drawing up and verifying the job description, it must be approved by the immediate supervisor of the accountant-cashier. Only the head of the organization approves the instructions. There must be two originals of the document: one is handed over to the employee appointed to the position of accountant-cashier against signature, the second remains in the organization’s personnel department.