1. It must be based on original vouchers that are verified to be true, complete and legal.

Accounting vouchers must be accompanied by original vouchers that have been verified to be true, complete and legal. Except for accounting vouchers for settlement and correction of wrong accounts, which do not need to be accompanied by original vouchers, other accounting vouchers must be accompanied by original vouchers.

2. Correctly fill in accounting subjects, sub-headings and prepare accounting entries

When filling in accounting subjects, the full name of the accounting subject should be filled in, and no abbreviations are allowed. In order to facilitate the registration of journals and detailed accounts, sub-headings and even details should also be filled in. The accounting entries prepared in the accounting vouchers should generally be one debit and one credit or multiple borrows and one credit to avoid accounting entries of multiple borrows and multiple credits. However, for some special accounting entries, such as the recovery of joint venture investment, when only multiple borrowings and multiple loans can explain the ins and outs, one accounting voucher should be filled in as multiple borrowings and multiple loans, and cannot be divided into several simple accounting entries or one Accounting entries for borrowing more than one loan and borrowing more than one loan. However, accounting entries for multiple borrowings and multiple loans are not common in accounting practice.

When filling in the accounting voucher, you can fill in the accounting voucher based on one original voucher, or you can fill in the accounting voucher based on a summary of several similar original vouchers, or you can fill in the accounting voucher based on the original voucher summary table. Prepare accounting vouchers. However, original vouchers with different contents and categories shall not be summarized and filled in on one accounting voucher. Otherwise, the summary will not be filled in, the accounting accounts will lose their correspondence, it will be difficult to review during accounting, and it will also easily lead to accounting errors.

3. Confirm the types of accounting vouchers

Accountants should first determine the accounting items that should be borrowed and credited, that is, accounting entries, based on the economic business content recorded in the original vouchers . In the case of using receipt, payment, and transfer accounting vouchers, if the debit side of the entry appears as a cash or bank deposit account, you should choose to use the receipt voucher; if the credit side of the entry appears as a cash or bank deposit account, you should choose Use the payment voucher; if the cash account appears on the debit side of the accounting entry, and the bank deposit accounting account appears on the credit side, or vice versa, you should select the payment voucher; if the cash and bank deposit accounting accounts do not appear on the debit and credit side of the accounting entry, then Choose to use transfer voucher. When a universal accounting voucher is used, no matter what type of accounting entries appear, a universal accounting voucher is used.

4. Choose writing tools

When filling in accounting vouchers, you should choose a pen or a carbon pen. Write with blue black ink or carbon ink.

5. Date of filling in the accounting voucher

The date of filling in the accounting voucher can be divided into three situations:

(1) Cash or bank deposit payment business The accounting vouchers are usually filled in with the date when the accounting department paid cash or issued the bank payment settlement voucher;

(2) The accounting vouchers for cash collection business should be filled in with the date of the day of payment; the bank For accounting vouchers for deposit collection business, the actual date of payment may be inconsistent with the date of receipt of the voucher, so the date of filling in the receipt voucher should be filled in;

(3) Month-end accrual and distribution Expenses, cost calculations, transfers and other services are mostly carried out at the beginning of the next month, but the date filled in should be the last day of the month.

6. The abstract must be true, accurate and concise.

7. Fill in the amount in the accounting voucher

The amount in the accounting voucher must be consistent with the amount in the original voucher; Arabic numerals should be written in standard and filled in to the nearest digit; accordingly The numbers should be aligned in parallel with the corresponding loan columns and accounting account columns to prevent mismatched columns; when filling in the amount in the total line, the RMB symbol "￥" should be filled in before the highest value of the amount to indicate the cap of the amount. Prevent tampering.

8. The accounting voucher should be filled in line by line, and no skipped lines or blank lines are allowed

The blank line left at the end of the amount column of the accounting voucher should be filled in with a straight line or "S" line logout. The straight line or "S" line should be drawn from the blank line under the last amount digit in the amount column to the blank line above the total line.

9. Fill in the number of the accounting voucher

In order to register the account books according to the order of the accounting vouchers and to check the account books and vouchers in the future and ensure the safety and integrity of the accounting vouchers, the accounting vouchers must be verified Carry out numbering. The numbering of accounting vouchers is prepared on a monthly basis. There are three preparation methods:

(1) Unify the numbering of all economic transactions in a month according to the economic sequence number. The numbering method is simple and suitable for use by units that use general accounting vouchers;

(2) Number all economic business in a month into three categories: collection business, payment business, and transfer business in order;

(3) Divide all economic business for a month into five categories: cash collection, bank deposit collection, cash payment, bank deposit payment, and transfer business, and number them in sequence.

No matter which of the above methods is used for numbering, they should be numbered continuously in natural order, and no skipping or repeated numbers are allowed.

When the accounting entries of an economic business prepared on accounting vouchers need to be reflected simultaneously on two or more accounting vouchers, the number of the accounting voucher should first be A number, and then under this number, it is represented by a fractional method, which is called the fractional numbering method.

For example, if a certain economic business belongs to the 32nd number of a certain month's transfer business, and three transfer vouchers need to be filled in and completed at the same time, then the numbers of these three transfer vouchers should be 32 1/3, 32 2/3, 32 3/3, the denominator 3 means that this business requires 3 accounting vouchers, and the numerators 1, 2, and 3 represent the 1st, 2nd, and 3rd vouchers respectively.

10. Calculate and fill in the number of attached original vouchers

Accounting vouchers should generally be accompanied by original vouchers. The number of attachments is written in Arabic numerals on the right side of the accounting voucher in the line "Attachments ×× sheets". There are two methods for calculating the number of attachments:

(1) Calculate based on the natural number of attached original vouchers.

(2) If there is an attachment of the original voucher summary table, the number of original voucher summary tables can be used as the number of attachments to the accounting vouchers, and then the original vouchers can be treated as the number of original voucher summary tables.

For bus tickets, train tickets and other small original vouchers, they can be pasted on the "Voucher Paste Sheet" as an original voucher attachment. However, the number and amount of the original vouchers to be pasted should be indicated on the pasting slip.

When one or several original vouchers involve several accounting vouchers, the original vouchers can be attached to one main accounting voucher and indicate in the summary column "The attachments to this voucher include "Original voucher is attached to the back of the accounting voucher No. ××" on other accounting vouchers. If there is no original voucher but only a copy, it cannot be used as the basis for filling in the accounting voucher.

11. Signing or sealing the accounting voucher

After the accounting voucher is filled in, it should generally be completed by the filling personnel, reviewers, accounting supervisors, and bookkeeping personnel respectively. Sign and seal to show their financial responsibility and enable accounting personnel to restrict and supervise each other to prevent errors and fraud. The receipt voucher and payment voucher should also be signed and stamped by the cashier to prove that the payment has been received or paid.

In units that implement computerized accounting, the above-mentioned personnel must also stamp or sign the mechanical accounting vouchers after they are verified to be correct.

12. Filling in electronic accounting vouchers

In addition to filling in manually, computer financial accounting software, such as Easy Accounting, can also be used to achieve paperless and hassle-free accounting. Manual filling of accounting vouchers.