Accurately collect and check original vouchers: Before preparing accounting vouchers, all relevant original vouchers, such as invoices, receipts and bank statements, must be collected and checked. Ensure the authenticity and accuracy of these vouchers and prevent the occurrence of underreporting and misstatement.
Confirm bookkeeping account: when preparing bookkeeping vouchers, you need to confirm the accounting account involved in each voucher. The selection of subjects should comply with accounting standards and relevant laws and regulations, and should accurately reflect the nature and influence of transactions.
Strictly follow accounting principles: When preparing accounting vouchers, we should strictly follow accounting principles to avoid financial data distortion caused by violating accounting principles. For example, personal expenses cannot be mixed into corporate accounts.
Maintain the continuity of vouchers: when preparing accounting vouchers, the continuity and integrity of vouchers must be maintained. Each voucher should have a unique number and be arranged in chronological order for checking and inquiry.
Fill in the voucher amount accurately: when preparing accounting vouchers, the debit and credit amounts of each account must be filled accurately. If it is filled in incorrectly, it will lead to unbalanced accounting and cannot be handled correctly.
Pay attention to the audit and signature of vouchers: after the preparation of accounting vouchers, they should be audited and signed. The auditor should carefully check whether the contents of the certificate are in conformity, and the signer should confirm the legality of the certificate and ensure that the signature is clear and legible.
To sum up, the preparation of accounting vouchers is a very important part of financial accounting work. Only by operating in strict accordance with relevant regulations can we accurately reflect the financial situation and operating results of enterprises.