The basic principles of cashier work mainly refer to the principle of internal restraints or the principle of accounting for money.

The twenty-first paragraph and second, third paragraph of the accounting law stipulates: "the auditing system should be established within the accounting body.

The cashier shall not take charge of auditing, accounting archives keeping and registration of revenues, expenses, debts and debts. "

The principle of money account control refers to any work involving payment and settlement and registration of money and property, which must be handled by two or more than two persons in order to play a mutual restrictive role.

For example, the payment of cash and bank deposits should be examined and approved by the accounting supervisor or his authorized agent. The cashier pays the account keeper, and the payroll should be compiled by payroll accounting staff. The cashier will withdraw cash from the bank and distribute the wages, and the bookkeeping clerk will keep accounts.

The implementation of money account management is mainly aimed at strengthening mutual restraint, mutual supervision and checking among accountants, improving accounting quality, preventing work errors and engaging in malpractices.

The "accounting law" specifically stipulates that tellers are not allowed to take charge of auditing, accounting archives keeping, and registration of revenues, expenses, debts and debts, because tellers are accountants who specialize in monetary fund receipts and payments. According to the double entry bookkeeping principle, every time a money fund is received or paid, it will inevitably cause changes in account books, such as income, expenses or debts, debts, etc., or that every time a currency fund is collected and receipts, the relevant books such as income, expenses or debts and debts should be registered. If these books are registered by tellers, they will provide an opportunity for embezzlement and fraud.

In the same way, if auditing and internal archival work are handled by tellers, it is also difficult to prevent fraudulent practices by means of changing documents and correcting records.

Of course, tellers are not completely unable to keep accounts. As long as the accounts are not accounts for income, expenses, claims and debts, they can take part in bookkeeping.

In short, the principle of money account control is a heavy principle of cashier work. All units should establish and improve this system to prevent the occurrence of malpractices and safeguard the safety of state and unit property.