Cashier accountant: description of the profession, responsibilities and requirements

Currently, in the field of working with finances, large amounts of cash and non-cash funds, an accountant-cashier plays an important role. The participation of this specialist is especially important in cases where large financial settlements take place at manufacturing enterprises. Today we will talk about what responsibilities are within the competence of this employee, what requirements are imposed on him when hiring him, what rights he is endowed with.

The accountant-cashier is a rather popular specialist in production, in commercial banks, as well as in various budgetary institutions (schools, kindergartens, clinics). The main characteristics of this position can be found in a special qualification reference book, which lists all his job responsibilities and requirements. This position is often held by the most experienced assistant senior accountants or CFOs.

The powers of this employee are quite extensive, they are listed in the special job description and include the following functional responsibilities.

• Receiving and issuing funds... The accountant-cashier must exercise strict control over all the finances and securities of the organization. He carries out this duty in accordance with all the basic fixed regulatory rules that ensure the safety of money.
• Compilation and approval of the inventory of banknotes... As a rule, this important task is carried out with the aim of submitting the relevant reports to banks for replacing obsolete or damaged banknotes.
• Work with collectors... The specialist directly transfers finance by the cash collection workers.
• Making report. First of all, the specialist prepares cash statements.
• Keeping a cash book. This obligation is carried out on the basis of receipts and expense reports. They also make it possible to establish the correspondence or inconsistency of the real amount of the company's cash and securities.
• Interacts with other government agencies. The cashier accountant must contact the tax office, the Pension Fund, credit offices and suppliers directly.
• Control over spending... The specialist makes sure that the spending of money is carried out according to their intended purpose.
• Delivery of proceeds... Most often, the proceeds are given daily.
• Control over the balances of cash resources at the cash desk. Such a cashier is obliged to ensure that this balance is not less than the limit set by the management of the organization in accordance with regular breaks.withcouples.
• Summing up the results of monetary transactions. This function is performed daily. It involves calculating the cash resources remaining in the cash desk, transferring a special document for the cash book to the chief accountant, attaching special receipt and expense orders.
• Participation in inventories... The accountant-cashier is obliged to take part not only in such annual planned events, but also in unscheduled inventories. This makes it possible to verify all data with tax inspectorates and Pension Fund offices.
• Makes calculations. Such an employee not only makes settlements with accountable persons on the funds issued, but also deals with advance reports.
• Issuance of wages to employees. Most often, cash settlement is carried out with those employees of organizations who have not yet had time to issue bank cards for transferring funds.

In addition to the listed main functions, the accountant-cashier must also transfer all his duties to the chief accountant in case of going on vacation, to enter all the necessary information concerning the finances of the organization into the electronic database. Among the powers, one can also separately highlight the provision of assistance in the implementation of remote cash settlements, notifying the director and chief accountant about existing or possible problems in the financial sector.

The accountant-cashier, according to the professional standard, can participate in the development and approval of plans for the development of the financial policy of the enterprise.

The qualification requirements for such an employee, as a rule, are closely related to the implementation of cash transactions. But at the same time, the employer may present some additional conditions for admission. All the requirements that apply to this employee can also be easily found in the job description. The main ones include the following.

• Availability of education... Each cashier-accountant must have a higher professional or at least secondary specialized education in this area.
• Possession of basic work skills... First of all, the specialist must be sufficiently familiar with the functioning of the cash register.
• Skills to determine the authenticity of individual bills. This task consists in the fact that the employee must be able to distinguish genuine bills from counterfeit ones.
• Possession of skills in basic accounting programs... First of all, this concerns the Bank-Client program.This condition is desirable when applying for a job. An employee must have skills in working with office applications such as Word, Excel.
• Experience in filling out primary documents. First of all, this applies to all cash statements and special forms of strict reporting.
• Knowledge of foreign language. This requirement is optional, but encouraged when applying for a job.

In addition to these requirements, the accountant-cashier must be well acquainted with the current regulations that are directly related to accounting activities, the implementation of cash and non-cash monetary transactions. To be employed for such a position, a specialist must have at least 3 years of experience in this area. If a person already has three years of experience in such work, then a simple secondary specialized education will be enough. A person who wants to take the position of an accountant-cashier must also have some important personal qualities:

• analytical and mathematical skills;
• attentiveness;
• good memory;
• the ability to concentrate quickly;
• perseverance;
• good level of stress resistance.

If you want to take this position, then you need to have either a higher specialized education or secondary specialized, but in the latter case, you should also have significant work experience (at least 3 years). Today, special courses are considered a popular option, but employers will also require significant work experience in finance when applying for a job. To improve the level of qualifications, such a specialist can also take courses in special educational centers.

Such a cashier, who has a fairly large work experience, can subsequently take the place of the chief accountant or his deputy, and in some cases, the financial director. The cashier can gain work experience while still studying at the university. For this, many people go to work as assistant accountants in small organizations. A change of profession is also possible. It is not uncommon for cashier accountants to become financial analysts, auditors, credit controllers, or accounting or monetary consultants in the future.

The salary of such an employee will depend on many factors. So, the territorial location of the organization, its size and peculiarities of its functioning will have a great influence.

This specialist will be able to earn significant income by working at a large industrial enterprise associated with the extraction, processing, sale of useful resources (oil and gas companies) or in commercial banks... In addition, it should be remembered that in large cities, due to the higher price level, such workers will be able to receive higher wages.

The level of wages is also influenced by the possibility of earning additional earnings. Often, accounting employees take on some other responsibilities that bring reward. Among these functions, one can single out the accounting of documents at other smaller enterprises. In the capital, an accountant-cashier with no work experience will be able to count on a salary of 50,000 rubles. If you have a work experience of at least 3 years, then the pay can be 3 times more. In small regional cities, salaries will be significantly lower. Most often it is about 30,000-40,000 rubles.

The accountant-cashier has a number of important rights in the implementation of the assigned tasks:

• leave your signature under the necessary documentation related to the work of a specialist;
• receive the necessary information and documentation from employees;
• propose to the chief accountant or director projects to improve the work of the accounting department;
• get acquainted with the already existing decisions of the top management, which directly relate to its activities.

The accountant-cashier in some cases may be held liable in such cases.

• Gross violation of the company's internal rules. First of all, this concerns the rules of confidentiality of information.
• Repeated failure to perform their duties. In this case, the employee can be dismissed in accordance with labor law. He may also lose his position for improper performance of his powers.
• Gross violation of current legislation. The accountant-cashier must be well acquainted with the various rules of law that affect his professional activities.