How to draw the lines of accounting vouchers correctly?
The marking rules in accounting voucher filling are: blank lines and blank lines are marked invalid.
Basic requirements for making accounting vouchers:
1, content complete.
2. Serial number (scores of several vouchers of an enterprise)
3, writing standard, clear
4. According to the original voucher (1, several similar summary tables, summary tables).
5. Have original vouchers.
? In addition to closing and correcting errors.
? * * * If there is a burden, the storage unit will issue a split sheet.
6, fill in the error, re-edit before posting, and correct it in red after posting.
7. Blank lines and blank lines are crossed and cancelled.
Specific requirements of accounting vouchers
1. In addition to closing accounts and correcting errors, accounting vouchers must be accompanied by original vouchers, and the number of the attached original vouchers must be indicated. The calculation of the number of attached original vouchers is generally based on the natural number of the original vouchers. All kinds of evidence related to economic business records in accounting vouchers shall be used as annexes to the original vouchers. If the accounting voucher is attached with a summary table of original vouchers, the attached original vouchers and the number of sheets in the summary table of original vouchers shall be included in the number of sheets in the annex. However, scattered bills for reimbursement of travel expenses can be pasted on a piece of paper as original vouchers. If an original voucher involves multiple accounting vouchers, you can attach the original voucher to a main accounting voucher, indicate the number of the main accounting voucher on other accounting vouchers, or attach a copy of the original voucher.
2. When the expenses listed in the original voucher need to be shared by more than two units, the unit that keeps the original voucher shall issue the original voucher to other units that should bear it. The original voucher splitting document must contain the basic contents of the original voucher, including the name of the voucher, the date of filling in the voucher, the name of the company or personnel filling in the voucher, the signature or seal of the person in charge, the name of the company collecting the voucher, the economic business content, quantity, unit price, amount and cost allocation, etc.
3. There are many ways to number accounting vouchers, which can be numbered according to three categories: cash receipt and payment, bank deposit receipt and payment and transfer business, or five categories: cash income, cash expenditure, bank deposit income, bank deposit expenditure and transfer business, or transfer business can be divided into several categories according to specific contents. Each unit should choose a simple, rigorous and convenient numbering method for bookkeeping, auditing and internal auditing according to the complexity of its own business, the number of personnel and the division of labor. No matter which numbering method is adopted, it should be numbered in monthly order, that is, from 1 to the end of the month. If an economic business needs to fill in two or more accounting vouchers, it can be numbered by fractional numbering. For example, if the accounting entry number needs to fill in three accounting vouchers. 1, which can be compiled into numbers no. 1( 1/3)， 1(2/3)， 1(3/3)。
4. If the accounting voucher is filled in incorrectly, it shall be re-filled. If mistakes are found in the registered accounting vouchers of this year, they can be corrected by the red-letter write-off method. If there is no error in the application of accounting subjects, but the amount is wrong, you can also supplement an adjustment accounting voucher according to the difference between the correct figure and the wrong figure. When errors are found in the accounting vouchers of previous years, the corrected accounting vouchers should be filled in blue.
5 units that implement computerized accounting, the mechanism of accounting vouchers should meet the general requirements of accounting vouchers, and should be carefully examined to ensure the correct use of accounting subjects and the accuracy of figures. Printed institutional accounting vouchers shall be stamped with the seals or signatures of the preparer, auditor, bookkeeper and accounting supervisor to clarify the responsibilities.
6. After the accounting vouchers for economic and business matters are filled in, if there are blank lines, they should be written off in the amount column from the blank line under the last amount figure to the blank line on the total amount.
7. Make accounting entries correctly to ensure the loan balance. We must correctly use accounting subjects and prepare accounting entries according to the provisions of the unified national accounting system and the contents of economic business. The borrowing amount of accounting vouchers must be equal and the total amount must be calculated correctly.
8 abstract should be consistent with the original documents, correctly reflect the main contents of economic business, and be concise. Readers should be able to understand the nature and characteristics of economic business through abstracts and judge whether accounting entries are correct. Generally, it is not necessary to read original vouchers or ask relevant personnel.
9. For economic business involving only income or payment between cash and bank deposits, payment business should be the main business, and only payment vouchers should be filled in, instead of receipt vouchers, so as to avoid duplication.
Attachment requirements of accounting vouchers
The attachment of the accounting voucher is the attached original voucher. The original vouchers for filling in accounting vouchers must be attached to the corresponding accounting vouchers, and the number of the attached original vouchers should be indicated on the accounting vouchers. According to Article 51 of the Accounting Basic Work Standard of the Ministry of Finance, attachments should be handled according to different situations: (1) Original vouchers: accounting vouchers for closing accounts are not required; Accounting vouchers to correct mistakes. (2) If an original voucher only corresponds to an accounting voucher: attach the original voucher directly to the accounting voucher. (3) If an original voucher involves multiple accounting vouchers, two methods can be adopted: ① Attach the original voucher to a master accounting voucher. Then indicate the serial numbers of the accounting voucher and the original voucher on other accounting vouchers for easy searching; (2) Attach the original voucher to a master accounting voucher, and then attach a copy of the original voucher to other accounting vouchers. (4) If the expenses charged by an original voucher need to be shared by several companies, the original voucher shall be kept by our company. The original vouchers are attached to the relevant accounting vouchers of the unit and sent to other units that bear the settlement expenses. The original voucher splitting document must have the basic contents required by the original voucher, including: voucher name, date of voucher filling, name of the company or person filling the voucher, signature or seal of the handler, name of the company receiving the voucher, content, quantity, unit price, amount and cost allocation of economic business, etc.
The main contents of accounting voucher audit
1. Check whether the accounting voucher is filled in according to the original voucher that has been verified. Whether the contents of the record are consistent with the attached original documents and whether the amount is equal; Whether the number of attached original vouchers is consistent with the number of attachments listed in the accounting vouchers.
2. Check whether the accounting subjects (including first-class subjects and detailed subjects), borrowing direction and amount listed in the accounting vouchers are correct; Whether the amounts of borrowers and borrowers are balanced; Whether the sum of the detailed account amounts is equal to the corresponding general ledger account amounts.
3. Check whether the summary of accounting vouchers is clearly listed, and whether the date, voucher number, attachment number and signatures of relevant personnel are complete. If it is found that there are errors in the filling of accounting vouchers, or the columns are incomplete and the signatures are incomplete, the reasons shall be found out and ordered to correct, supplement or re-fill. Only accounting vouchers that have been properly audited can be used to register account books.
All completed accounting vouchers must be carefully examined by other accounting personnel. In the process of auditing accounting vouchers, if mistakes are found in the filling of accounting vouchers, they shall be corrected in a timely manner in accordance with the prescribed methods. Only audited accounting vouchers can be used as the basis for registering account books. The audit of accounting vouchers mainly includes the following contents:
(1) Whether the original voucher is attached to the accounting voucher, and whether the economic content of the accounting voucher is the same as the attached original voucher.
(2) Whether the corresponding relationship between the subjects (including secondary or detailed subjects) that should be borrowed and loaned is clear and whether the amount is correct.
(3) Whether the items in the accounting voucher are complete, whether the abstract is clear and whether the signatures of relevant personnel are complete.