According to the unit, the accounting voucher should be stamped. If you cannot only fill in the account code, you must fill in the account name. Accounting 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.

The cashier didn't make accounting vouchers, but the cashier should make payments according to the accounting vouchers. In this way, the cashier has to sign, indicating that he has done it. The signature below the voucher represents different meanings, and the accountant signs at the place where the voucher is made to prove that he has made the voucher; The leader signed at the "supervisor" to prove his approval; The place with the signature of "cashier" under the general accounting voucher proves that the payment has been made. If the bookkeeping voucher is not made by the cashier, then the cashier should not sign the bookkeeping voucher. Generally, the cashier stamps the receipts and payments with the stamps of "paid", "received" or "received" and "paid".

Accounting vouchers generally have the following elements, and relevant columns should be filled in order.

First, fill in the year, month and day according to the bookkeeping date, and write the full name of the year;

The second is to prepare the "font size" according to the receipt and payment of monetary funds, and the "total font size" is generally left to the accountant to fill in;

The third is to fill in the abstract concisely and clearly according to the business content, so that not only the accounts recorded by themselves can see clearly what business has happened, but also the accountants can see clearly what business has happened from the accounting vouchers;

Fourth, according to the receipt and payment voucher, fill in the relevant monetary fund account and its corresponding account. Generally speaking, the "debit account" on the receipt voucher is above the voucher, and the account name of "cash" or "bank deposit" can be filled in according to the business content, and the corresponding account position is in the voucher column; On the other hand, the "credit account" on the payment voucher is printed above the voucher, and the account name of "cash" or "bank deposit" can be filled in according to the business content, and the corresponding account position is in the voucher column;

The fifth is to clearly fill in the amount column of the corresponding subject in the same industry.