1) All contents of the accounting voucher must be complete.

2) It must be based on the verified original documents.

3) The proof of charge to an account shall be numbered continuously. If an economic business needs to fill in more than two accounting vouchers, it can be numbered by fractional numbering.

4) The writing of accounting vouchers should be clear and standardized. The relevant requirements are the same as the original documents.

5) 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.

6) Bookkeeping vouchers must be signed or sealed by filling personnel, auditors, bookkeepers and accounting supervisors. For collection and payment business, we should adhere to the principle of first reviewing and then handling, and the cashier should sign the relevant collection voucher and payment voucher to clarify the economic responsibility. The cashier shall immediately stamp "received" or "paid" on the completed receipt voucher or payment voucher and the attached original voucher, so as to avoid repeated receipt and payment or missed payment.

7) 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.

(4) If there are any errors when 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 an accounting voucher with the same original content in red, mark the words "a voucher is invalid on a certain day of a certain month" in the summary column, and fill in a correct accounting voucher in blue, and mark the words "a voucher is revised on a certain day of a certain month". 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.

(5) After completing the economic and business matters, if there are blank lines in the accounting voucher, 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.

Requirements for preparation of payment voucher

The debit account in the upper left corner of the receipt voucher is filled with "cash" or "bank deposit" according to the nature of the receipt; Date is the preparation date of this voucher.

bookkeeping voucher

Date; Fill in the number of the receipt voucher in the upper right corner; "Abstract" is a brief description of the recorded economic business; "Credit account" should fill in the accounting account corresponding to income, cash or bank deposit; "Bookkeeping" refers to the mark that the voucher has been registered in the account book to prevent economic and business matters from being repeatedly recorded or omitted; "Amount" refers to the amount of economic and business matters; The "XX attachment" on the right side of this voucher refers to the number of original vouchers attached to this bookkeeping voucher; The bottom is signed and sealed by the relevant personnel to clarify the economic responsibility.

Requirements for preparation of payment voucher

The preparation method of payment voucher is basically the same as that of receipt voucher, except that the upper left corner is changed from "debit account" to "credit account", and the "credit account" in the middle of voucher is changed to "debit account".

For economic business involving "cash" and "bank deposit", in order to avoid duplication, generally only payment vouchers are prepared, and no receipt vouchers are prepared.

Requirements for preparation of transfer voucher

The transfer voucher records all the accounts involved in economic business matters in the order of borrowing first and then lending, and records them in the columns of "first-level account" and "second-level and detailed account" in the column of "account", and records them in the columns of "debit amount" or "credit amount" in the direction of borrowing and lending respectively. The filling of other items is the same as the receipt and payment voucher. First, the compilation of daily revenue and expenditure business summary should be standardized and unified.

According to the size of business volume, 3-5 or more people are set up to prepare accounting vouchers, and all personnel strive to use a unified format and unified words. This makes the summary of accounting books reflect the overall consistency, and more importantly, it can give full play to the role of the "fuzzy query" plate in the computer query system. Therefore, the daily income and expenditure business adopts the sentence pattern of "subject+predicate+object". That is, it has three basic elements of economic behavior: subject, object and content. Although it is difficult to unify the wording in the initial stage of implementation, as long as everyone pays attention to communication, exchanges and serious summary in their work, I believe that they will be unified and coordinated soon.

For example, Zhang San bought an office pen with cash 150 yuan. Abstract: Zhang's office pen.

With this sentence pattern, when the accounts are "fuzzy", as long as you enter "Zhang San", all the businesses handled by Zhang San in that year and in previous years will be clear at a glance. It fully embodies the advantages of convenient, efficient and fast accounting computerization.

Two, the preparation of the abstract should be "simple" and "clear"

Simplicity means simplicity and clarity. It is too simple to clearly express the economic content. Therefore, we should grasp the key points and express the economic content as comprehensively as possible within the abstract words set by the computer.

For example, Zhao Yongfa of the Chinese Department borrowed 5000 yuan from Beijing to buy materials. Borrowing money and purchasing materials for Zhao Yongfa, but not for Zhao Yonghua, let alone borrowing money.

Three, the preparation of the abstract should be accurate.

For the same accounting voucher reflecting different economic contents, each economic content accurately corresponds to a summary, and the same summary cannot be used in general. The current debit and credit bookkeeping method and accounting basic work norms allow the preparation of accounting vouchers for one loan and multiple loans, one loan and multiple loans, and multiple loans under special circumstances. The widely used computerized accounting software generally has the function of "modifying the abstract", which provides conditions for accurately compiling the abstract of accounting documents.

Fourth, correct the wrong account summary specification

When errors are found in accounting vouchers, the summary of the original erroneous vouchers is written in red as "A voucher was invalidated on a certain day of a certain month", and the summary of the correct accounting vouchers is written in blue as "A voucher was revised on a certain day of a certain month". For accounting entries with only the wrong amount, when preparing vouchers for adjusting digital differences, it is summarized as "Adjust a voucher on a certain day of the month". If you modify the wrong voucher of the previous year, you must add the word "year" before "month and day". It should be noted here that when an incorrect voucher is cancelled, modified or adjusted, the mark "This voucher was corrected on a certain day of the current month" should be manually marked below the summary of the modified bookkeeping voucher, indicating that the voucher has been modified.

V. Summing up the need to reflect the necessary figures.

1. It takes time to summarize.

2. Summary of the required number of people.

3. A summary of the required quantity.

Although the compilation of accounting abstract is only a small link in the whole accounting work, it plays an extremely important role in the process of more scientific and standardized management of accounting work.