Sequence of accounting vouchers 1. Accounting vouchers are generally bound once a month. Binding vouchers are generally kept and filed on a monthly basis.
Second, the accounting vouchers before binding finishing work:
1. Sort them in order and check whether the quantity and days are complete;
2. Determine the number of bound volumes according to the collection date of vouchers (for example, according to the initial, middle and late summary);
3. Take out metal objects (such as staples, pins and paper clips) from the voucher. For large pages or attachments, they should be folded to the same size as the accounting voucher, and the binding line should be avoided to facilitate reading and keep the figures complete;
4. Check the voucher serial number, rearrange it if it is upside down, and find out the reason if it is missing. Then check whether there is any omission in the attachment, and whether the picking list, receipt list, salary and bonus payment list are complete;
5. Whether the seals of relevant personnel (such as financial supervisor, recheck, bookkeeping, document preparation, etc.) are complete. ) on the accounting vouchers are complete.
Three, accounting vouchers binding requirements:
1. Use? Three-needle lead binding. Binding vouchers should use cotton thread, three stitches in the upper left corner, three eyes and one thread, and the knot should be alive. And put it on the cover of the voucher, and take up as little space as possible when binding. Expose accounting vouchers and their attachments as much as possible for easy reference afterwards;
2. A cover should be added outside the voucher, and the cover paper should be printed with good kraft paper, and the cover specification is slightly larger than the attached accounting voucher;
3. The thickness of the binding voucher is generally1.5cm. Only in this way can the binding be firm and beautiful.
Four. Matters needing attention after binding the loading certificate:
1. Fill in the voucher type, start-stop number, voucher number, signature and seal of accounting supervisor and bookbinder on each cover;
2. Make up the volume number on the cover, put it into the cabinet according to the number sequence, and indicate the type number of the certificate in the exposed place for easy reference.
Supplement to the question:
Thank you both! I also want to ask, 1 or 30? My previous company was listed on the 30th, but I also saw 1.
1. If it is bookkeeping voucher binding, the number on the page is 1.
2. If two accounting vouchers are bound, the 30th one is on the page, or the 40th and 50th one can be on the page.
Requirements for preparation of accounting vouchers 1) All contents of accounting vouchers must be complete.
2) Accounting vouchers should be numbered continuously. If an economic business needs to fill in more than two accounting vouchers, it can be numbered by fractional numbering.
3) The writing of accounting vouchers should be clear and standardized. The relevant requirements are the same as the original documents.
4) 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.
5) Except accounting vouchers for closing accounts and correcting errors, other accounting vouchers must be accompanied by original vouchers.
note:
(1) The calculation of the number of attached original vouchers is generally based on the natural number of attached original vouchers.
(2) If an original voucher involves multiple accounting vouchers, you can attach the original voucher to a master accounting voucher, and indicate the number of the original voucher or attach a copy of the original voucher to other accounting vouchers.
(3) When the expenses listed in an original voucher need to be shared by several units, the unit that keeps the original voucher shall issue the original voucher to other units that should bear it. The original voucher must have the basic contents of the original voucher.
6) If there are any mistakes in filling in accounting vouchers, they should be re-filled. If mistakes are found in the registered accounting vouchers of this year, you can fill in the accounting vouchers with the same content in red letters and indicate them in the summary column. Cancel a certificate on a certain day of the month? Word, and then fill in a correct accounting voucher in blue, indicating? Modify a voucher on a certain day? Words. If there is nothing wrong with the account, but the amount is wrong, you can also supplement an adjusted accounting voucher for the difference between the correct figure and the wrong figure, and the amount will increase to blue and decrease to red. If errors are found in the accounting vouchers of previous years, the corrected accounting vouchers shall be filled in blue.
7) After filling in the accounting voucher, if there are blank lines, they should be cancelled from the blank line under the last amount figure in the amount column to the blank line in the total amount.
The main significance of accounting vouchers is in any unit, whenever economic business occurs, such as cash receipt and payment, import and export of materials, settlement of current accounts, etc. Relevant personnel handling business must carefully fill in accounting vouchers in accordance with the prescribed procedures and requirements, record the date of occurrence or completion of economic business and the contents of economic business, and sign and seal the accounting vouchers. Some vouchers need to be stamped with official seals to be responsible for the authenticity and correctness of accounting vouchers. All accounting vouchers must be strictly audited by relevant personnel, and only audited accounting vouchers can be used as the basis for registering account books. The filling and auditing of accounting vouchers is of great significance for completing accounting tasks and giving full play to the role of accounting in economic management. To sum up, there are three aspects:
1. Accounting vouchers are the basis for registering account books.
In the process of production and operation, a large number of various economic businesses will occur in every enterprise. The accounting department must record these economic businesses timely and correctly, and it must be based on accounting vouchers. Whenever an economic business occurs, the corresponding accounting vouchers must be filled in. Generally speaking, accounting vouchers are filled in where economic business takes place. This can correctly and timely reflect the occurrence and completion of various economic businesses. With the execution and completion of economic business, the accounting vouchers that record the execution and completion of economic business are finally collected into the financial accounting department according to the prescribed circulation procedures, which becomes the basic basis for bookkeeping.
2, audit accounting vouchers, can more effectively play the role of accounting supervision, make the economic business reasonable and legal.
Through the audit of accounting vouchers, we can supervise the legality of various economic businesses, and check whether economic businesses conform to relevant national laws and systems, enterprise goals and financial plans; Check whether there are any extravagance, waste, corruption and theft in economic business, such as violation of laws and regulations, violation of accounting system, damage to public property; Be able to find problems in economic management and loopholes in management system in time, and stop and correct them in time. In order to improve the management level and economic benefits.
3. Accounting vouchers can strengthen responsibility management.
Any economic and business activities must be filled in and signed and sealed by management personnel, which is convenient for drawing a clear line of responsibility and strengthening the sense of responsibility; It is also convenient to find problems and find out responsibilities, which is conducive to strengthening and improving enterprise management and promoting economic responsibility system.