Accounting vouchers can be divided into payment vouchers, payment vouchers and transfer vouchers, and general accounting vouchers can also be used. The basic requirements of accounting vouchers are:
(1) The contents of an accounting voucher must include: the date when the voucher was filled in; Voucher number; Economic business summary; Accounting subjects; Amount; The number of attached original vouchers; Signature or seal of voucher filling personnel, auditors, bookkeepers, heads of accounting institutions and accounting supervisors. Receipt and payment vouchers shall also be signed or sealed by cashier personnel.
If accounting vouchers are replaced by self-made original vouchers or summary tables of original vouchers, they must also have the items that accounting vouchers should have.
(2) When filling in accounting vouchers, accounting vouchers shall be numbered consecutively. If an economic business needs to fill in more than two accounting vouchers, it can be numbered by fractional numbering.
(3) Accounting vouchers can be filled in according to each original voucher, multiple similar original vouchers or a summary table of original vouchers. However, the original vouchers with different contents and categories shall not be summarized and filled in one accounting voucher.
(4) Except for accounting vouchers for closing accounts and correcting errors, other accounting vouchers must be accompanied by original vouchers. If an original voucher involves multiple accounting vouchers, you can attach the original voucher to a master accounting voucher and indicate the accounting voucher number attached to the original voucher, or attach a copy of the original voucher to other accounting vouchers.
If the expenses listed in an original voucher need to be shared by several companies, the part shared by other companies should be opened to the other original voucher for settlement. The original voucher splitting sheet must contain the basic contents of the original voucher: voucher name, date of filling in the voucher, name of the unit or individual filling in the voucher, signature or seal of the handler, name of the unit receiving the voucher, economic business content, quantity, unit price, amount and cost allocation, etc.
(5) If accounting vouchers are filled in incorrectly, they shall be re-filled.
If it is found that there is an error in the registered accounting voucher in that year, you can fill in an accounting voucher with the same original content in red, indicate 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 indicate 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.
(6) After the accounting voucher is filled in with economic and business matters, if there are blank lines, it should be crossed out from the blank line under the last amount figure in the amount column to the blank line in the total amount.