As far as personnel relations are concerned, cashier and accountant are both financial workers in an independent accounting unit, and they are in key positions and have equal status. When choosing a cashier, shrewd business leaders should not only see whether he is loyal and reliable, but also whether he has modern management consciousness and social activity ability, which is usually called public relations ability.

In terms of business relationship, cashier and accountant belong to the same accounting position, so they should assist each other and cooperate closely in their work, jointly manage the daily accounting business of the enterprise and do their jobs well. However, the division of labor between the two is clear, and the work has its own emphasis, that is, "the cashier manages the money and the accountant manages the accounts."

1. The cashier is in charge of this work.

The cashier is responsible for the receipt and payment of monetary funds and the relevant registration of cash books and deposit journals. At the same time, the cashier must also check with the accountant daily or regularly to check whether the cash on hand of both parties is consistent with the bank deposit account, so as to cooperate with each other and supervise each other to avoid errors such as overstatement and fraudulent use. Therefore, cashier involves not only cash receipts and bank deposits, but also some accounting business, so it is necessary to learn accounting knowledge so as to master the corresponding relationship of accounting subjects skillfully when filling in "receipt voucher" and "payment voucher".

The accountant is responsible for this work.

Accounting is responsible for the general ledger and other subsidiary ledgers except monetary funds. There are many subdivisions of accounting positions, such as bookkeeping accounting, tax accounting, material accounting and cost accounting. Accountants should be responsible for the whole accounting work, from the general ledger and subsidiary ledger recorded in parallel to the preparation of accounting statements, as well as the completion of tax declaration and cost accounting.