The relationship between accounting and cashier is division of labor and cooperation.

As bookkeeping credential The accounting voucher must be transmitted in a certain order between the cashier, the subsidiary ledger accountant and the general ledger accountant. They use each other's accounting data to complete the accounting tasks together.

At the same time, they interact with each other. Contain 。 The cashier's cash and bank account journal is in the same amount as the General Ledger's cash and bank deposit ledger, the general ledger and its subsidiary ledger, the securities account in the subsidiary ledger and the corresponding securities account in the cashier's account.

Such cashier and subsidiary ledger accounting A general ledger accountant must check accounts with each other to maintain consistency. Accounting work must be carried out in the form of money ledger. Cashiers shall not be responsible for auditing and keeping accounting records, nor shall they be responsible for registration of accounts receipts, expenses, debts and debts.

　 General ledger accounting and subsidiary ledger accounting are not allowed to control money and assets.