1. Accounting vouchers must be based on the original vouchers that have been verified to be true, complete and legal. Except for the accounting vouchers for closing accounts and correcting wrong accounts, the original vouchers must be attached to other accounting vouchers.
2. correctly fill in the accounting subjects, subheads and accounting entries
when filling in the accounting subjects, the full name of the accounting subjects should be filled in, not abbreviated. In order to facilitate the registration of journals and sub-ledgers, subheadings and even details should be filled in. Generally, the accounting entries compiled in the accounting vouchers should be one loan or one loan more, so as to avoid borrowing more and lending more. However, for some special accounting entries, such as recovering joint venture investment, when the context can only be explained by borrowing more and lending more, a voucher should be filled in according to borrowing more and lending more, and it cannot be broken down into several simple accounting entries or accounting entries of borrowing more and lending more. However, the accounting entries of borrowing more and lending more are not common in accounting practice.
when filling in accounting vouchers, you can fill in accounting vouchers according to one original voucher, or you can fill in accounting vouchers according to several similar original vouchers, or you can fill in accounting vouchers 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. Otherwise, it will lead to the failure to fill in the abstract, the loss of correspondence between accounting subjects, the difficulty in auditing when bookkeeping, and the easy mistakes in bookkeeping.
3. Confirm the types of accounting vouchers
Accountants should first determine the accounting subjects that should be borrowed and loaned, that is, accounting entries, according to the economic business contents recorded in the original vouchers. In the case of receipt, payment and transfer vouchers, if the debit of the entry has cash or bank deposit accounts, the receipt voucher should be used; If there are cash or bank deposit accounts in the credit of the entry, you should choose to use the payment voucher; If the debit of the accounting entry appears cash accounting and the credit appears bank deposit accounting, or vice versa, the payment voucher should be selected; If the debit and credit of the accounting entry do not show cash and bank deposit accounting subjects, the transfer voucher is selected. In the case of using general accounting vouchers, no matter what type of accounting entries appear, a general accounting voucher is used uniformly.
4. Choose a writing tool
You should choose a pen or a carbon pen to fill in the accounting voucher. Write in blue-black ink or carbon ink.
5. Date of filling in accounting vouchers
The date of filling in accounting vouchers can be divided into three situations:
(1) Accounting vouchers for cash or bank deposit payment business are generally filled in on the date when the accounting department pays cash or issues a bank payment settlement voucher;
(2) The accounting voucher for cash collection business shall be filled with the date of the day of collection; If the actual receipt date of the bookkeeping voucher of bank deposit collection business may be different from the date of receipt of the voucher, it should be filled in according to the date of filling in the receipt voucher;
(3) The business of month-end accrual, expense allocation, cost calculation and transfer is mostly carried out at the beginning of next month, but the date should be the last day of the month.
6. The abstract should be true, accurate and concise
7. Fill in the amount in the accounting voucher)
The amount of the accounting voucher must be consistent with the amount of the original voucher; Arabic numerals should be written in specifications and filled in to the sub-position; The corresponding figures should be aligned in parallel with the corresponding debit and credit columns and the columns of accounting subjects to prevent the wrong columns from being serialized; When the total bank fills in the amount, it should fill in the symbol "RMB" before the highest digit of the amount to show that the amount is capped and prevent tampering.
8. The accounting voucher should be filled in one by one according to the line number, and it is not allowed to skip lines or leave blank lines.
The blank lines left at the end of the amount column of the accounting voucher should be cancelled by a straight line or an "S" line. The drawn straight line or "S" line should be drawn from the blank line under the last amount figure in the amount column to the blank line above the total number line.
9. Fill in the number of accounting vouchers
In order to register the account books according to the order of accounting vouchers, check the account books and vouchers in the future and ensure the safety and integrity of accounting vouchers, the accounting vouchers should be numbered. The number of accounting vouchers is compiled on a monthly basis, and there are three ways to compile them:
(1) All economic transactions in a month are numbered uniformly according to the economic sequence number. Its numbering method is simple, and it is suitable for companies that adopt general accounting vouchers.
(2) number all the economic businesses in a month in sequence, including collection business, payment business and transfer business;
(3) number all the economic businesses in a month in sequence, including cash receipt, bank deposit receipt, cash payment, bank deposit payment and transfer business.
No matter which of the above methods is used for numbering, it should be numbered continuously in natural order, and it is not allowed to skip or duplicate numbers.
when an accounting entry compiled by an economic business on an accounting voucher needs to be reflected on two or more accounting vouchers, the number of the accounting voucher should be a number first, and then the number is expressed by a fraction, which is called the fractional numbering method. For example, an economic business belongs to the No.32 transfer business in a month, and three transfer vouchers need to be filled in * * * at the same time, so the numbers of these three transfer vouchers should be 32 1/3, 32 2/3 and 32 3/3, with denominator 3 indicating that this business needs three accounting vouchers, and numerators 1, 2 and 3 indicating the first, 2 and 3 respectively.
1. 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 in the "Attachments ××× sheets" line on the right side of the accounting voucher. There are two ways to calculate the number of attachments:
(1) Calculate according to the natural number of attached original vouchers.
(2) if there is an attachment of the original voucher summary table, the number of the original voucher summary table can be regarded as the attachment number of the bookkeeping voucher, and then the original voucher can be treated as the number of the original voucher summary table.
For original vouchers with small shapes such as bus tickets and train tickets, they can be pasted on the "voucher paste sheet" as an attachment of the original vouchers. However, the number and amount of the original documents pasted should be indicated on the paste sheet.
when one or several original vouchers are related to several accounting vouchers, the original vouchers can be attached to one main accounting voucher, and the words "this voucher attachment includes the business of accounting voucherNo. ××" can be marked in the summary column, and the words "the original vouchers are attached to the accounting voucherNo. × ×" can be marked on other accounting vouchers. There is no original voucher, but only a copy, which cannot be used as the basis for filling in the accounting voucher.
11. Signature or seal of accounting voucher
After the accounting voucher is filled in, it should be signed and sealed by the filling personnel, the auditing personnel, the accounting supervisor and the accounting personnel respectively to show their economic responsibilities, and make the accounting personnel check and supervise each other to prevent mistakes and fraud. For receipts and payment vouchers, the cashier should also sign and seal them to prove that the money has been received or paid.
in the unit that implements computerized accounting, the above-mentioned personnel should also affix their seals or signatures to the mechanism bookkeeping vouchers after they are verified to be correct.