Steps to fill in the accounting vouchers:

1. It must be based on the original vouchers that have been verified and verified

The accounting vouchers must be accompanied by a document that has been verified as authentic. , complete and legal original documents as the basis. Except for accounting vouchers for settlement and correction of wrong accounts, which do not need to be accompanied by original vouchers, other accounting vouchers must be accompanied by original vouchers.

2. Correctly fill in accounting subjects, sub-headings and prepare accounting entries.

When filling in accounting subjects, the full name of the accounting subject should be filled in, and no abbreviations are allowed. In order to facilitate the registration of journals and detailed accounts, sub-headings and even details should also be filled in. The accounting entries prepared in the accounting vouchers should generally be one debit and one credit or multiple borrows and one credit to avoid accounting entries of multiple borrows and multiple credits.

3. Confirm the types of accounting vouchers

Accountants should first determine the accounting items that should be borrowed and credited, that is, accounting entries, based on the economic business content recorded in the original vouchers . When a universal accounting voucher is used, no matter what type of accounting entries appear, a universal accounting voucher is used.

4. Choose writing tools

When filling in accounting vouchers, you should choose a pen or a carbon pen. Write with blue black ink or carbon ink.

5. Date of filling in the accounting voucher

6. The summary must be true, accurate and concise.

7. Fill in the amount in the accounting voucher

8. The accounting voucher should be filled in line by line, and no skipped lines or blank lines are allowed

9. Fill in the number of the accounting vouchers

In order to register the account books according to the order of the accounting vouchers and to check the account books and vouchers in the future, as well as to ensure the safety and integrity of the accounting vouchers, the accounting vouchers must be numbered.

10. Calculate and fill in the number of attached original vouchers

Accounting vouchers should generally be accompanied by original vouchers. The number of attachments is written in Arabic numerals on the right side of the accounting voucher in the line "Attachments ×× sheets".

11. Signing or sealing the accounting voucher

After the accounting voucher is filled in, it should generally be completed by the filling personnel, reviewers, accounting supervisors, and bookkeeping personnel respectively. Signed and sealed.