Matters needing attention in bookkeeping voucher binding
(1) Before binding accounting vouchers, check whether the date and number of accounting vouchers are complete. Check the order of accounting vouchers, rearrange them if they are reversed, and find out the reasons if they are omitted. Check whether there is any omission in the attachment and fill in the omission.
(2) Vouchers should be collected according to the summary date, and the number of bound volumes should be determined according to a certain thickness, which should not be too thick or too thin. Generally not more than 15 cm.
(3) Staples, pins, paper clips and other metal items in the voucher need to be removed. If the attachment is too wide and too long, it should be folded vertically and horizontally. The length and width after folding shall not exceed the length and width of the accounting voucher, and it shall be easy to read; Unnecessary parts in the annex can be deleted, but it shall not affect the integrity of the original document; Finally, check whether the signatures or seals of relevant personnel, including financial supervisor, auditor, bookkeeper and creator, are complete.
(4) Generally speaking, if some vouchers need to be consulted frequently, such as payroll and bonus table, etc. , they can be stored separately, or if there are too many vouchers or important vouchers of a certain type, such as picking lists, invoices, contracts, etc. , can be registered separately and packaged separately.
(5) The proof of charge to an account should be neatly bound, beautiful and firm. After the bookkeeping voucher is bound, the voucher should be covered. Cover paper is generally printed with thick kraft paper, and the cover specification is slightly larger than the attached accounting voucher; Then fill in the voucher number, accounting date and the number of pages of the original voucher on the cover, for example, 202 1 10, a total of ***4 vouchers, with 202 1 written in the first book. 10。 1/4, second book 202 1. 10。 2/4。 And so on, so that we can clearly know the total number of vouchers this month, and it is easy to refer to which voucher. Finally, sign the name of the bookbinder in the lower right corner. After that, put the completed accounting vouchers into the cabinet according to the number sequence, and mark the type number of the vouchers in the exposed place for future reference.