(2) Accounting vouchers can be filled in according to each original voucher or several similar original vouchers.
The summary can also be filled in according to the summary table of original vouchers, but the original vouchers with different contents and categories shall not be summarized in one accounting voucher.
(3) Accounting vouchers shall be numbered consecutively. If more than two accounting vouchers need to be filled in for an economic transaction,
Fractional numbering can be used for numbering. For example, an economic business needs to prepare two transfer vouchers, the serial number of which is 10, and we can number them ZhuanziNo.1kloc-0//2 and ZhuanziNo. 102/2. Next to the number of the last accounting voucher every month, you can also add the word "all" to avoid the voucher being divided.
(4) must be in accordance with the unified provisions of the accounting system of accounting subjects, according to the nature of economic business, the correct preparation.
Make accounting entries. The name of accounting subjects and accounting contents shall not be changed at will.
(5) In addition to the original vouchers for closing accounts and correcting wrong accounts, accounting vouchers must also be attached.
Original voucher.
(6) If there are any errors when filling in accounting vouchers, they should be re-filled. The registered accounting voucher has been put in place.
If this voucher is found to be filled in incorrectly during the year, you can fill in the accounting voucher with the same content as the original voucher in red, mark "A voucher is invalid on a certain day of the month" in the summary column, and fill in a correct accounting voucher again, and mark "A voucher is revised on a certain day of the month" in blue. If there is nothing wrong with the account, only the amount is wrong.
If it is wrong, you can also supplement an adjusted accounting voucher for the difference between the correct figure and the wrong figure. Blue means the amount increases and red means the amount decreases.
(7) After the accounting voucher is filled with economic and business items, if there are blank lines, the final payment shall be made from the amount column.
Draw a line from the blank line under the amount to the blank line on the total to cancel.
(8) After the accounting vouchers are filled in, they should be rechecked and signed or sealed by the relevant personnel. cashier
When personnel receive and pay money according to the receipt and payment voucher, they should affix the seal of "received" or "paid" on the voucher to avoid repeated receipt and payment and errors.
Extended data
The number of accounting vouchers is as follows:
(1) All economic businesses within one month shall be numbered uniformly according to the economic sequence number. Its numbering method is simple and suitable for companies that adopt general accounting vouchers.
(2) Number all economic businesses in a month in sequence, including collection business, payment business and transfer business;
(3) Number all economic businesses in a month in sequence, including cash income, bank deposit income, cash payment, bank deposit payment and transfer business.
There are many ways to number accounting vouchers. It can be numbered according to three categories: cash receipt and payment, bank deposit receipt and payment and transfer business, or according to five categories: cash income, cash expenditure, bank deposit income, bank deposit expenditure and transfer business, or it can be divided into several categories according to specific contents. Each unit should choose a simple, strict and convenient numbering method for bookkeeping, auditing, internal auditing and division of labor according to the complexity of its own business, the number of personnel and the division of labor.