Requirements for filling in accounting vouchers:
Filling in accounting vouchers is an important part of accounting work, and it is the sorting and classification of original vouchers. According to the requirements of double-entry bookkeeping, accounting entries are determined by accounting subjects as the basis for registering account books. Filling in accounting vouchers can make accounting more orderly, ensure the quality of accounting work, simplify accounting work and improve accounting efficiency, which plays a very important role.
If the accountant mainly examines the original vouchers, then the accounting vouchers are mainly filled in. The specific requirements for filling in accounting vouchers are as follows:
*** 1*** The filling basis of accounting vouchers must be the original vouchers that have been audited or summarized.
***2*** Fill in the summary correctly. The account correspondence and amount of the first-level account, the second-level account or the detailed account should be correct.
***3*** Date of proof of charge to an account. Because the receipt and payment business needs to be logged into the journal of the day, the date of the accounting voucher should be the actual receipt and payment date of monetary funds, but it is not necessarily the same as the date recorded in the original voucher. The transfer voucher shall be dated on the date of receipt of the original voucher, but the date of actual economic business shall be indicated in the summary column.
4*** Accounting vouchers shall be numbered in different ways according to different situations. If the accounting vouchers of various economic businesses of an enterprise adopt a unified format * * * and a common format * * *, you can use the serial number of the voucher, that is, the serial number is compiled monthly. Units with little business can make serial numbers by year. If classified according to the content of economic business, three formats of accounting vouchers are adopted, and the number of accounting vouchers should be numbered according to the font size. That is, different types of accounting vouchers are distinguished by words, and then the serial numbers of similar accounting vouchers are continuous. When the accounting vouchers in three formats are numbered by font size, the specific number is "receipt number" * * "and" no salary ". * * "and" transfer number * * ".For example, a cash payment was received on May 12, which was the 30th collection business of the month, and the accounting voucher number for recording this economic business was" No.30 collection ". If multiple accounting vouchers need to be filled in for an economic transaction, the accounting vouchers can be graded.
* * * 5 * * The number of the attached original voucher should be indicated on the accounting voucher for verification. If more than one accounting voucher is filled in according to the same original voucher, the accounting voucher without the original voucher shall be marked with "Appendix ×× Table, see the number. * * Accounting vouchers ". If the original voucher needs to be kept separately, it should be indicated in the attachment column, but the original voucher can be omitted when correcting wrong account and canceling the account.
* * * 6 * * Accounting entries must be compiled in accordance with the accounting subjects and economic business nature uniformly stipulated in the accounting system, so as to ensure the consistency of accounting and facilitate comprehensive summary. When debit and credit bookkeeping is used, simple entries or compound entries are used to reflect the economic and business situation from the corresponding relationship of accounts.
* * * 7 * * In the case of using various vouchers such as "receipt voucher", "payment voucher" and "transfer voucher", fill in the receipt vouchers for cash and bank deposits; Fill in the payment voucher for the payment business involving cash and bank deposits; If transfer business is involved, fill in the transfer voucher. However, when it comes to the transfer business between cash and bank deposits, only the payment voucher is required to avoid double bookkeeping. If cash is deposited in the bank, only one "cash" payment voucher will be filled in.
***8*** After the accounting voucher is filled in, it should be rechecked and checked, and a trial balance should be made according to the accounting method adopted. Relevant personnel shall sign and seal. When the cashier collects money according to the receipt voucher or pays according to the payment voucher, he should stamp the original voucher with "received" and "paid"? In order to avoid collecting money again, pay again and prevent mistakes.
Accounting voucher audit
All completed accounting vouchers must be carefully examined and signed by other accounting personnel. Strengthening the audit of accounting vouchers is an important link to ensure the quality of accounting work. Only audited accounting vouchers can be used as the basis for registering account books.
The audit of accounting vouchers includes the following main contents:
1. Whether the original vouchers attached to the accounting vouchers are complete, whether the contents are consistent, and whether the amount is consistent with the amount or total amount of the original vouchers.
2. Whether the names of the accounts to be borrowed and loaned in the accounting vouchers are consistent with the contents of economic business, whether the corresponding relationship between the accounts is clear, and whether the amount to be recorded is correct.
3. Whether the formalities of the proof of charge to an account are complete, whether the items to be filled in are complete, whether the relevant personnel sign, and if the formalities are incomplete, they can only be recorded after they are completed.
In order to correctly register account books and supervise economic business, in addition to the personnel who prepare accounting vouchers, they should be serious and responsible, fill in them correctly and strengthen self-examination, and at the same time, they should establish a special audit system. As mentioned above, accounting vouchers are filled in according to the audited legal original vouchers. Therefore, in addition to reviewing the original vouchers, the audit of accounting vouchers should also pay attention to the following points:
1, compliance audit
Check whether the accounting vouchers are accompanied by original vouchers, whether the original vouchers are complete, whether the contents are legal, and whether the economic business recorded in the accounting vouchers is consistent with the economic business reflected in the attached original vouchers.
2. Technical audit
Check whether the debit and credit subjects of accounting vouchers are correct, whether the corresponding relationship between subjects is clear, whether the accounting subjects used and their accounting contents conform to the provisions of the accounting system, and whether the amount calculation is accurate. Whether the abstract is clearly filled in and whether the items are complete, such as date, voucher number, secondary and detailed accounting subjects, number of attachments, signatures of relevant personnel, etc.
In the process of audit, if errors are found, the reasons should be found out, and the measures should be taken to deal with and correct them in time. Only audited accounting vouchers can be used to register account books.
Auditing accounting vouchers is an important means to ensure the quality of accounting information and give full play to the role of accounting supervision. This is a highly policy-oriented work. In order to do a good job in auditing accounting vouchers and give full play to the supervisory role of accounting, accountants should be familiar with and master the relevant provisions of national policies, decrees, rules and regulations, plans and budgets, as well as the operation of their own units. Only in this way can we distinguish right from wrong and determine which economic businesses are reasonable and legal; What economic business is unreasonable and illegal. Accountants should consciously implement policies, abide by the system, and correctly handle various economic relations.
Problems needing attention in auditing accounting vouchers
In order to correctly register account books and supervise economic business, in addition to the personnel who prepare accounting vouchers, they should be serious and responsible, fill in them correctly and strengthen self-examination, and at the same time, they should establish a special audit system. As mentioned above, accounting vouchers are filled in according to the audited legal original vouchers. Therefore, in addition to reviewing the original vouchers, the audit of accounting vouchers should also pay attention to the following points:
1, compliance audit
Check whether the accounting vouchers are accompanied by original vouchers, whether the original vouchers are complete, whether the contents are legal, and whether the economic business recorded in the accounting vouchers is consistent with the economic business reflected in the attached original vouchers.
2. Technical audit
Check whether the debit and credit subjects of accounting vouchers are correct, whether the corresponding relationship between subjects is clear, whether the accounting subjects used and their accounting contents conform to the provisions of the accounting system, and whether the amount calculation is accurate. Whether the abstract is clearly filled in and whether the items are complete, such as date, voucher number, secondary and detailed accounting subjects, number of attachments, signatures of relevant personnel, etc.
In the process of audit, if errors are found, the reasons should be found out, and the measures should be taken to deal with and correct them in time. Only audited accounting vouchers can be used to register account books.
Auditing accounting vouchers is an important means to ensure the quality of accounting information and give full play to the role of accounting supervision. This is a highly policy-oriented work. In order to do a good job in auditing accounting vouchers and give full play to the supervisory role of accounting, accountants should be familiar with and master the relevant provisions of national policies, decrees, rules and regulations, plans and budgets, as well as the operation of their own units. Only in this way can we distinguish right from wrong and determine which economic businesses are reasonable and legal; What economic business is unreasonable and illegal. Accountants should consciously implement policies, abide by the system, and correctly handle various economic relations.
The main contents of accounting voucher audit
1. Approve whether to fill in accounting vouchers according to the original vouchers that have been approved without error? Whether the contents of the record are consistent with the attached original documents and whether the amount is equal; Whether the number of attached original vouchers is consistent with the number of attachments listed in the accounting vouchers.
2. Check whether the accounting subjects listed in the accounting voucher * * * include the first-level subjects and detailed subjects * * *, and whether the borrowing direction and amount are correct; Whether the amounts of borrowers and borrowers are balanced; Whether the sum of the detailed account amounts is equal to the corresponding general ledger account amounts.
3. Check whether the summary of accounting vouchers is clearly listed, and whether the date, voucher number, attachment number and signatures of relevant personnel are complete. If it is found that there are errors in the filling of accounting vouchers, or the columns are incomplete and the signatures are incomplete, the reasons shall be found out and ordered to correct, supplement or re-fill. Only accounting vouchers that have been properly audited can be used to register account books.
All completed accounting vouchers must be carefully examined by other accounting personnel. In the process of auditing accounting vouchers, if mistakes are found in the filling of accounting vouchers, they shall be corrected in a timely manner in accordance with the prescribed methods. Only after the audit is correct can accounting vouchers be used as the basis for registering account books. The audit of accounting vouchers mainly includes the following contents:
*** 1*** Whether the original vouchers are attached to the accounting vouchers, and whether the economic content of the accounting vouchers is the same as the attached original vouchers.
***2*** The accounts that should be borrowed and loaned * * * including secondary or detailed accounts * * * Whether the corresponding relationship is clear and the amount is correct.
* * * 3 * * Whether the items in the proof of charge to an account are complete, whether the abstract is clear and whether the signatures of relevant personnel are complete.