It must be signed by the accounting supervisor, bookkeeping, auditing, cashier, voucher preparation and other related personnel. However, the business manager does not need to sign or seal the accounting voucher. The manager only needs to sign the original document.

Relevant regulations:

Accounting vouchers are the basis for registering account books. In order to ensure the accuracy of account books, accounting vouchers must have the following basic contents:

1, accounting voucher name;

2, fill in the name of the unit;

3. Date and number of the voucher;

4. Summary of economic business contents;

5. The name and amount of the account to be borrowed;

6. The number of attached original documents;

7. Signature of relevant personnel such as voucher preparation, audit, bookkeeping, accounting supervisor, receipt and payment voucher, cashier signature, etc.