The head of the organization shall not concurrently serve as cashier or accountant. We also do not encourage the immediate family members of the person in charge of the institution to take up financial posts.

1) Responsibilities of accounting position: (1) carefully review the authenticity, correctness and rationality of the original vouchers, and keep accounts in accordance with the provisions of the accounting system;

（2） Set up accounts, review documents, fill in vouchers, settle accounts and reconcile accounts on time, prepare accounting statements in accordance with the provisions of the accounting system, so as to achieve sound accounts, clear accounts, daily and monthly settlement, consistent accounts, certificates and accounts, complete statements, clear and correct figures and timely submission. Regularly check and analyze the implementation of the financial budget of the unit, put forward reasonable suggestions to the person in charge in time, and be a good consultant of the unit;

（3） The accounting vouchers are complete, the procedures are complete, the accounts are registered in time, the amount is correct and the content is true, the statements must be clear and shall not be altered, and the accounting vouchers, accounting books, accounting statements and other accounting materials shall be kept properly.

2) Responsibilities of cashier:

（1） Be responsible for registering cash journal and bank deposit journal to achieve daily clearing and monthly settlement;

（2） Carefully implement the cash management system, correctly receive and receive cash, issue checks, ensure that there is no wrong receipt, wrong issuance and wrong payment, and do not issue blank checks and dishonored checks;

（3） Strictly implement the cash on hand limit, deposit the received cash and bills in the bank in time, actively cooperate with the bank in account reconciliation, and prepare the bank deposit balance reconciliation statement;

（4） Strengthen safety protection measures, count the cash inventory and notes receivable every day and store them in the safe to prevent theft, theft and fraud and protect the safety of funds;

（5） Strictly enforce the check management system, and the use of checks can only be implemented after notifying the approver in advance for approval;

（6） Cooperate with the accountant to handle the accounts of each department.

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