Payment voucher filling method
Payment vouchers are filled out according to the economic business of reducing cash and bank deposits.
The cashier will fill in the voucher according to the original voucher that has been verified without error. The procedure is to pay first and then fill in the voucher. Fill in "cash" or "bank deposit" in the "credit account" at the top left of the voucher. Fill in the date (actual payment date) and voucher number at the above date and voucher number. Fill in the summary table of economic business on the voucher. Fill in the debit account corresponding to "cash" or "bank deposit" in the "debit account" column of the voucher. Fill in the amount in the "Amount" column. Fill in the number of attached original vouchers on the right side of the voucher. The bottom of the voucher shall be signed and sealed by the relevant person in charge.
The difference between payment voucher and collection voucher
Payment Voucher: accounting voucher used to reflect the monetary fund expenditure business, which is filled in according to the original voucher of the monetary fund expenditure business. In practical work, the cashier should use the payment voucher approved by the accounting supervisor or designated person as the basis for recording the monetary fund expenditure and paying the monetary fund. When the cashier pays according to the payment voucher, he should affix the "paid" stamp on the voucher to avoid repeated payment.
Receipt voucher: accounting voucher used to reflect the monetary fund income business, which is filled in according to the original voucher of the monetary fund income business. In practical work, the cashier should use the receipt approved by the accounting manager or designated personnel as the basis for recording the income of monetary funds. When the cashier receives money (especially cash) according to the receipt voucher, he should stamp the "Received" stamp on the voucher to avoid mistakes. Receipt vouchers are generally prepared separately according to cash and bank deposits.
How to fill in the accounting voucher?
Accounting vouchers can be filled in according to each original voucher, or summarized from several similar original vouchers, or 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. Accounting vouchers must be signed or sealed by filling personnel, auditors, bookkeepers and accounting supervisors. In addition to accounting vouchers for closing accounts and correcting errors, original vouchers must be attached.