- The cashier is required to work under direct supervision and direction by the head or account officer, and he must submit reports of the fund’s movement of daily revenues and expenses as well as receive cash and checks deposited daily in the institution’s accounts with banks in accordance with the stipulations of the accounting system. He also performs the process of preparing daily receipts and payments movement in A statement approved by the head or account officer attached to it all the documents supporting the revenues and expenditures and the receipts supplying notices to the banks where they are reviewed before being entered in the records and books
