Cashier job description - sample 2022

General characteristics of cashier functions

Cashier is an employee who is responsible for handling cash, securities and strictly accountable documents (for example, tickets).
The Law “On the Use of Cash Register Equipment” dated May 22, 2003 No. 54-FZ, payments in cash and plastic cards are classified as fiscalized payments, in the implementation of which cash register equipment must be used. In practice, additional functions related to the specifics of the enterprise’s activities are often added to the employee’s duties as a cashier. When drawing up a job description, it is advisable to especially take into account such additions, as well as to present the employee with the appropriate requirements for education and work experience when applying for employment.

General provisions

1.1. The cashier belongs to the category of employees (technical performers) and is directly subordinate to _____________________________________ (name of the position of the immediate supervisor).

1.2. A person who has primary vocational education without requirements for work experience or secondary (complete) general education and special training according to an established program without requirements for work experience is accepted for the position of cashier.

1.3. The cashier is hired and dismissed from work by order of __________________________________________ (position of the head of the organization).

1.4. The cashier must know:

regulatory legal acts, regulations, instructions, other guidance materials and documents on the conduct of cash transactions;
forms of cash and bank documents;
rules for receiving, issuing, accounting and storing funds and securities;
procedure for processing incoming and outgoing documents;
limits on cash balances established for the enterprise, rules for ensuring their safety;
the procedure for maintaining a cash book and preparing cash reports;
basics of labor organization;
rules for operating computer equipment;
basics of labor legislation;
internal labor regulations;
rules and regulations of labor protection.

Cashier job description - download sample

A sample cashier job description can be downloaded on our website at the beginning of this article.

This template is designed for the most “standard” cashier functions in an organization. The provisions and responsibilities that may vary for a particular employee and in a particular organization due to the specifics of the activity are highlighted in underlined color font.

IMPORTANT! The work of a cashier is one of the jobs for which the employer can conclude an individual agreement with the employee on full financial responsibility. The list of such work is established by Decree of the Ministry of Labor of the Russian Federation dated December 31, 2002 No. 85. It should be noted that financial liability is established by contract (agreement), and not by job description.

Economics of Pharmacy Organization of Pharmacy Activities

Cash funds of any organization are a mandatory object of accounting. They can be in the form:

cash on hand;
funds in the current account and other bank accounts.

The legislative basis for settlements with the population carried out through cash register machines (CCM) is defined in the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” . According to the “Procedure for Conducting Cash Operations”, the head of a pharmaceutical organization is obliged to equip a cash register - an isolated room intended for receiving, issuing and temporary storage of cash.

In a pharmacy organization, they limit themselves to storing money and securities in fireproof metal cabinets, which, at the end of cash register work, are locked with a key and sealed with the cashier’s seal.

The cashier (also known as the head manager) is responsible for the safety of funds in the cash register and the correct conduct of cash transactions. This responsibility arises from a liability agreement, which is concluded after the issuance of an order appointing a cashier to the position and familiarizing him with the “Procedure for conducting cash transactions” against receipt.

In small enterprises that do not have a cashier on staff, his duties can be performed by the chief accountant or another employee (pharmaceutical workers) by written order of the manager, provided that an agreement on full financial responsibility is concluded with this person.

According to current legislation, enterprises have the right to have cash in their cash registers within limits.

Limit - the maximum possible cash balance in the cash register at the end of the working day. The cash balance limit in the cash register is established by banking institutions for all enterprises, regardless of their legal form and field of activity, that have a cash register and carry out cash payments.

Pharmaceutical organizations, like others, have the right to keep cash in their cash registers in excess of established limits only for wages and social security benefits for no more than 3 working days, including the day they are received at the bank.

Cash payments to the population and payments using payment cards when carrying out trade operations and providing services must be carried out with the mandatory use of cash registers.

A cash register (CCM) is a counting, summing, computing and check-printing device, which is an instrument for state control of cash flow. Cash registers have a fiscal memory, which is a complex of software and hardware that provides uncorrected daily (shift) registration and non-volatile long-term storage of the final information necessary for full accounting of cash payments and payments using payment cards.

Cash registers used for settlements with the population are subject to registration with the tax authority at the location of the enterprise. The procedure for operating cash register machines is defined in the “Standard Rules for the Operation of Cash Registers when Carrying Out Cash Settlements with the Population”, approved by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104.

Payment procedure with the buyer

When making payments to customers, the cashier enters amounts in accordance with the operating instructions for this type of cash register, determines the total amount of the purchase (service) according to the cash register indicator and tells it to the buyer.
Having received money from the buyer for the goods, the cashier clearly states the amount of money received, places this money separately in full view of the buyer, prints a receipt, names the amount of change due and gives it to the buyer along with the check, while paper bills and small change must be issued at the same time.

The document confirming the receipt of cash from an individual is a check or insert (backing) document printed by KKM.

The following details must be reflected on the receipt issued to customers:

calculation indicator (income or expense);
date, time and place of settlement;
information about the seller's tax system;
serial number of the fiscal drive;
range of goods (services);
calculation amount with a separate indication of the VAT rate and amount;
form of payment (cash or electronic payment);
serial number of the fiscal drive;
CCP registration number;
website address of the fiscal data operator;
fiscal sign of the document;
serial number of the fiscal document;
shift number;
fiscal sign of the message.

When working on a cash register, a cash register tape must be used. The control tape is drawn up at the beginning and end of the day, with the number, start time of work, cash register number, cliche and amount of revenue for the day, which are certified by the signatures of the cashier and a representative of the enterprise administration.

Organizations that carry out settlements using cash registers keep a "Cashier-operator's journal" to record incoming revenue, which must indicate the readings of the cash register counter at the beginning and end of the working day, as well as the amount of revenue received during the day.

If the enterprise has several cash registers, a separate cashier-operator log should be created for each of them. At the end of the working day, the cashier-operator hands over the proceeds to the senior cashier or directly to the bank through collection, and the money must be collected by banknotes.

The operation of transferring proceeds to collectors is formalized using a transmittal sheet. This document indicates the donor and recipient of the proceeds, and the bank details according to which the funds are credited. The reverse side of the statement contains a banknote list of all transferred cash.

The cashier places the first copy of the transmittal sheet, drawn up in the prescribed manner, into the bag with the cash, and then seals it. The cashier passes this bag and the second copy of the delivery note, called the invoice, to the collector in exchange for an empty bag with the corresponding numbering. In the “Registration Log”, the cashier indicates the amount of revenue handed over and the bag number, gives it to the collector for signature, who records the date and time of receipt of funds.

Only funds within the limit remain in the cash register. The bag with cash received from the collector is opened at the bank and the invested funds are compared with the data of the transmittal sheet. If a discrepancy between amounts or non-payment banknotes is detected, bank employees unilaterally draw up a report, the form of which is available on the transmittal sheet.

Incoming and outgoing cash transactions

After verification, the money is credited to the account of the pharmacy organization, which is confirmed by the return of the second copy of the statement to the accounting department. Despite all the diversity, cash transactions can be divided into two types: incoming and outgoing.

Receipt cash transactions are associated with the receipt of cash. For example, in a pharmacy these include:

receipt of proceeds from the sale by the pharmacy and the small retail network attached to the pharmacy of goods for cash to the cash desk;
return to the cash desk by accountable persons of unused balances of amounts issued on account (for travel expenses, for business needs, etc.);
receipt of payment for rental of medical supplies (for example, rental of crutches, oxygen pillows, etc.):
receipt of amounts to pay off shortfalls identified based on the results of the inventory;
return by an employee of an enterprise of a previously issued loan (for example, for the purchase, construction and renovation of housing; purchase of household items, etc.);
other operations related to the receipt of cash at the cash desk.

Expense cash transactions are associated with the expenditure of cash. For example, in a pharmacy these include:

delivery of proceeds received by the pharmacy from the sale of goods in cash to the bank;
payment of wages, benefits (for example, payment of sick leave);
issuance of money on account (for business needs, business trips, etc.);
cash settlements with legal entities within the established limit (100 thousand rubles);
other transactions related to the expenditure of cash.

Documentation of receipt and issue of cash is carried out using standard forms:

cash receipt order;
account cash warrant;
“Journal of registration of incoming and outgoing cash orders”;
"Cash book";
“Book of accounting of funds accepted and issued by the cashier.”

Rules for filling out cash orders

When registering cash receipts and debit orders, certain rules must be followed:

the presence of a legal basis submitted to the accounting department, and after verification - attached to the order, that is, the primary document for its preparation;
filling out cash orders without blots or erasures, since corrections are not allowed in cash documents;
incoming and outgoing cash orders must be signed by the chief accountant, and the outgoing cash order must also be signed by the head of the enterprise;
numbering from the beginning of the year separately incoming and outgoing cash orders;
registration by an accountant of incoming and outgoing cash orders when drawing up in the “Journal of registration of incoming and outgoing cash orders”;
registration by the cashier of documents for accepting or issuing money in the “Cash Book”;
incoming and outgoing cash orders are valid only on the day they are drawn up.

If the receipt or debit order is correctly executed, the cashier, after recalculating the money, accepts it (according to the receipt cash order) or issues it (according to the debit cash order). The person who deposited the money is given a receipt for the cash receipt order, signed by the accountant (or a person authorized to do so) and the cashier.

When issuing money, the cashier must require the presentation of a passport or other document identifying the recipient. The person receiving the money signs the cash receipt order indicating in words the amount received. Money is issued only to the person specified in the order, or under a duly executed power of attorney.

Immediately after receiving or issuing money, the cash order is signed by the cashier, and the documents attached to it are canceled with the stamp “Paid” or “Received” indicating the date. Then each incoming or outgoing cash document must be reflected in the “Cash Book”.

Procedure for maintaining a cash book

Each enterprise maintains only one “Cash Book,” which must be bound, numbered and sealed. The number of sheets in it is certified by the signatures of the head and chief accountant of the financial institution.

Each sheet of the “Cash Book” consists of two equal parts: one of them (with horizontal rulers) is filled out by the cashier as the first copy, the second (without horizontal rulers) is filled out as the second copy from the front and back through carbon paper with ink or a ballpoint pen.

The first and second copies of sheets are numbered with the same numbers. The second copies of the sheets must be tear-off, they serve as the cashier’s report and are not torn off until the end of operations for the day. Records of cash transactions begin on the front side of the continuous part of the sheet after the line “Balance at the beginning of the day.”

First, the sheet is bent along the cut line, placing carbon paper. At the end of the working day, the cashier calculates the results of transactions for the day, displays the balance at the beginning of the next day, using the commodity balance formula:

Ok = He + P— P, where

Ok - balance at the end of the day;
He is the remainder at the beginning of the day;
P - arrival;
R - consumption.

The cashier transfers to the accounting department, against the accountant's signature, the second (carbon copy) tear-off sheet of the "Cash Book" with attached to it all the documents according to which money was issued or received during the day.

Job description of an accountant-cashier

An accountant-cashier, in addition to the functions of a cashier, can also perform accounting duties in terms of:

control over the correct execution of all primary documents related to the receipt and disbursement of funds;
entering data on cash transactions into accounting registers and accounting computer database;
interaction with banks on transactions for depositing and receiving cash, acquiring agreements, obtaining the necessary certificates and confirmations;
interaction with regulatory authorities during checks of cash and financial discipline;
keeping records of settlements with accountable persons, including drawing up and monitoring advance reports and conducting them in accounting registers and a computer database;

Read about the features of working with joint stock companies in the material “Features of advance reports in accounting.”

participation in internal control activities related to cash, such as inventories.

Cashier rights

The cashier has the right:

3.1. For all social guarantees provided for by law.

3.2. Get acquainted with draft decisions of the institution’s management relating to its activities.

3.3. Submit proposals for improvement of work related to the responsibilities provided for in these instructions for consideration by management.

3.4. Within your competence, inform your immediate supervisor about all shortcomings identified in the process of activity and make proposals for their elimination.

3.5. Receive from structural units and specialists information and documents necessary to perform his job duties.

3.6. Demand that the management of the institution provide assistance in the performance of their official duties and rights.

3.7. Improve your professional qualifications.

3.8. Other rights provided for by labor legislation.

Job Description for Cashier Administrator

Often, revenue management is combined with administrative functions. For example, the administrator of a private clinic, beauty salon or fitness club can both interact with clientele and staff and accept revenue for services.

In this case, it would be advisable to supplement the job description of such an employee with a separate section devoted to administrative work. This may include:

responsibilities for communicating with visitors, including informing them about the services offered and their prices, current promotions, etc.;
forming a client base, clarifying the preferences and wishes of clients (for example, through questionnaires);
formation of a plan for the current work of specialists through a pre-registration system, taking into account work schedules and the demand for various services;
ensuring the operation of the enterprise by solving certain economic issues. For example, purchasing necessary consumables;
resolving possible conflicts and promptly making management decisions in non-standard situations.

This is useful to know! The assignment of an employee to a certain category of personnel is regulated by the “All-Russian Classifier of Professions” (adopted by Decree of the State Standard of the Russian Federation on December 26, 1994 No. 367). According to it, the cashier belongs to the category of employees (code 3 4212). However, when assigning additional responsibilities to a cashier, they will move through categories based on those responsibilities. Thus, an accountant-cashier will need to be classified as a specialist (code 2 2411), and an administrator-cashier will need to be classified as an administrative personnel (code 2 3431).

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Bank teller. Pros and cons of work

Of course, being a bank teller is quite prestigious. For some, the very fact of working in a bank gives them a feeling of confidence. For others, such work is just the first step to starting a fast-paced, ambitious career. After all, history knows a huge number of examples when the most famous bankers and financiers began climbing the career ladder from the position of cashier. But despite the fact that it is an honor to be a bank teller, such work also has a number of disadvantages. Cashiers bear great responsibility for the safety of funds, including material ones. In the workplace there are constant rush jobs, a tight schedule, a large amount of work, high workload, and a negative psychological background. There is also a risk of robberies, which should not be forgotten.

Job Description for Senior Cashier

The job of a senior cashier also includes administrative responsibilities. First of all, these are control functions and office work functions. The job description of a senior cashier can be supplemented with the following items:

management and control of the work of a group (shift) of cashiers, including setting tasks, explaining work issues, training junior staff (if necessary);
control over the correct execution of all primary documents, receipt of funds, and use of cash register systems;
organizing the delivery of cash proceeds to collectors;
maintaining a cash book, closing shifts of junior cashiers, including receiving, recalculating and checking revenue;
Carrying out cancellations on cash registers, carrying out returns from customers. Preparation of primary documents for these operations;
control over the quality of banknotes, compiling an inventory of old banknotes, an inventory of questionable banknotes, organizing the transfer of such banknotes to the bank;
preparation for inventory and participation in inventory;

Read about the procedure for carrying out mandatory inventories in the article “How to conduct an inventory before annual reporting.”

preventing conflict situations with customers and within the team;
informing management about shortcomings in work identified during the performance of the senior cashier’s duties and making proposals for their elimination.

Job responsibilities of a cashier

Cashier:

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

2.2. Prepares documents and receives, in accordance with the established procedure, funds and securities from bank institutions for the payment of wages, bonuses, travel allowances and other expenses to workers and employees.

2.3. Maintains a cash book based on incoming and outgoing documents.

2.4. Verifies the actual availability of cash and securities with the book balance.

2.5. Compiles inventories of old banknotes, as well as relevant documents for their transfer to bank institutions for the purpose of replacing them with new ones.

2.6. Transfers funds to collectors in accordance with the established procedure.

2.7. Prepares cash reports.

2.8. Treats the values entrusted to him with care.

2.9. Takes all measures to ensure the safety of funds and securities entrusted to him and to prevent damage.

2.10. Promptly informs the chief accountant, the head of the relevant division of the general accounting department about all circumstances that threaten the safety of the valuables entrusted to him.

2.11. Nowhere, never and in any way does he disclose information known to him about operations for storing valuables, their dispatch, transportation, security, alarm, as well as official orders for the cash register.

2.12. Performs individual official assignments from his immediate superior.

2.13. Nowhere, never and in any way does he disclose information known to him about operations for storing valuables, their dispatch, transportation, security, alarm, as well as official orders for the cash register.

2.14. Performs individual official assignments from his immediate superior.