In the summary column, mark the words "A voucher is invalid on a certain day of a certain month", and fill in a correct accounting voucher in blue at the same time, and mark the words "A voucher was revised on a certain day of a certain month".
If there is nothing wrong with the accounting subject, but the amount is wrong, you can also make up an adjusted accounting voucher as the difference between the correct figure and the wrong figure.
Increase the number of blue and decrease the number of red. If errors are found in the accounting vouchers of previous years, the corrected accounting vouchers shall be filled in blue.
Extended data:
basic requirement
1) All contents of the accounting voucher must be complete.
2) It must be based on the verified original documents.
3) The proof of charge to an account shall be numbered continuously. If an economic business needs to fill in more than two accounting vouchers, it can be numbered by fractional numbering.
4) The writing of accounting vouchers should be clear and standardized. The relevant requirements are the same as the original documents.
5) Bookkeeping vouchers can be filled in according to each original voucher, or they can be summarized by several similar original vouchers, or they can be filled in according to the summary table of original vouchers. However, the original vouchers with different contents and categories shall not be summarized and filled in one accounting voucher.
6) Bookkeeping vouchers must be signed or sealed by filling personnel, auditors, bookkeepers and accounting supervisors. For the collection and payment business, we must adhere to the principle of first reviewing and then handling, and the cashier should sign and seal the relevant collection vouchers and payment vouchers.
It is necessary to clarify economic responsibilities. The cashier shall immediately stamp "received" or "paid" on the completed receipt voucher or payment voucher and the attached original voucher, so as to avoid repeated receipt and payment or missed payment.
7) Except accounting vouchers for closing accounts and correcting errors, other accounting vouchers must be accompanied by original vouchers.
Baidu encyclopedia-proof of charge to an account