Answer: When filling in accounting vouchers, you should pay attention to the following aspects:

(1) The summary column should simply and clearly fill in the content of the economic business, and the text description should be concise and summarized. .

It is necessary to highlight the content of the economic matters, the name of the other party, the name and quantity of the goods, and the handling personnel, etc., such as "purchasing 100 pieces of product A from company A", etc., according to the characteristics of the economic content , filling in the summary column is very necessary for checking vouchers and registering account books, and it is also an important aspect of doing good accounting work.

(2) The use of accounting subjects must be correct, and the corresponding relationship between debit and credit accounts must be clear.

When preparing compound entries, you cannot borrow more or lend more. You can only borrow more than once or borrow more than once to prevent the account correspondence from being unclear. For the cashier, only the receipt voucher and the payment voucher are involved, not the transfer voucher. For the receipt voucher, the debit account is naturally "cash" or "bank deposit", and the credit account should be specifically determined based on the content of the economic business and the regulations of the accounting system of the industry. For payment vouchers, the credit account is naturally "cash" or "bank deposit", and the debit account should be specifically determined based on the content of the economic business and the regulations of the industry accounting system.

(3) The registration direction and uppercase and lowercase numbers of the amount must be correct and comply with the regulations for writing numbers. No spaces should be left in the corners. The extra amount column should be written off with a slash.

(4) Various accounting vouchers must be numbered consecutively for verification. If a general voucher is used, it can be numbered according to the order in which the economic business occurs, starting from the 1st number every month. If an economic business requires filling in multiple accounting vouchers, the fractional numbering method can be used. For example, if an economic transaction requires three transfer vouchers, and the sequence number of the voucher is 12, then Zhuanzi No. 121/3, No. 122/3, and No. 123/3 can be prepared. Classifiable numbers using various accounting documents. For example, the receipt number is No. 1, the payment number is No. 1, the transfer number is No. 1, etc. The word "full" should be added next to the number of the last accounting voucher at the end of each month to prevent the voucher from being lost. Regardless of the type of numbering, it must be done in monthly and classified order, that is, starting from the 1st number each month, and sequentially preparing it to the end of the month. Missing numbers, repeated numbers, and wrong numbers are not allowed. In order to ensure that the number of accounting vouchers is not repeated, you can use the "voucher cancellation form" to pre-code the voucher number. For each voucher, cross out a number on the cancellation form. At the end of the month, the cancellation form will be related to the relevant number. The vouchers are bound together. The voucher sales order is generally No. 100, and its basic format is as shown in Table 2.1O. If more than two sales orders are used in a month, sequence numbers should also be assigned.

(5) Each accounting voucher must indicate the number of original vouchers attached so that the original vouchers can be reviewed in the future. Accounting vouchers must be attached with original vouchers that can prove the economic transactions they record. All original vouchers that can prove the content of economic business, regardless of the number, should be affixed to the back of the accounting voucher according to regulations.

The number of original vouchers is generally calculated based on its natural number, that is, every voucher related to the economic business record in the accounting voucher is counted as one. If the original voucher is attached to After the original voucher summary table, the number of original voucher summary tables should also be included in the calculation. Some scattered original vouchers, such as train tickets, airplane tickets, boat tickets, city tickets, etc., can be pasted together with the "original voucher paste sheet". You can also paste them directly on the reimbursement form or a piece of paper as a sheet. Original voucher calculation.

If one original voucher involves several accounting vouchers, you can attach the original voucher to the back of one main accounting voucher, and indicate the accounting voucher with the original voucher on other accounting vouchers. Number, such as "×× document, attached to accounting voucher No. ×". If the expenses listed in an original voucher need to be jointly borne by several units, the portion borne by other units should be issued to the other party's original voucher split document for settlement.

(6) Date of accounting voucher. Generally it should be the date on which the accounting voucher is prepared.

For cashier business, the receipt voucher and payment voucher should be prepared in time on the day when the economic business occurs, so that it can be cleared every day, so the voucher date is the date on which the voucher is prepared.

(7) After completing an accounting voucher, add up the total and check whether the amounts of the debit and credit parties and the amounts of the general ledger accounts and secondary accounts or detailed accounts are balanced. Whether the party to the accounting voucher has one accounting account or several accounting accounts, or there are several detailed accounts under one accounting account, the amount of one party should be added up and filled in in the corresponding "total" column. The total amount should be preceded by a market value symbol, such as "￥".

(8) After filling in the accounting voucher, it should be signed and sealed by the person who filled it out. After filling in the accounting voucher, the document preparation staff will sign the "Production" column under the voucher. The auditor will sign the "Audit" column under the voucher after reviewing it. The accounting supervisor will review the voucher and then stamp the "Accounting Supervisor" under the voucher. After handling the collection and payment, the cashier should sign and seal in the "Cashier" column under the voucher to clarify their respective responsibilities.

Generally speaking, accountants do not need to fill in original vouchers, but depending on the actual situation of each unit, they sometimes fill in some. In addition to various external documents, generally speaking, they are mainly filled in by cashiers, warehouse managers, salesmen (expense reimbursement), etc.

If the accounting voucher is filled in incorrectly, if the voucher does not have its own number, just tear it out and refill it. If it has its own number, prepare a voucher with the original error in red letters, and then use blue letters to prepare it. Correct credentials