Bookkeeping voucher cover binding is completed before bookkeeping voucher binding;
1. Sort them in order and check whether the quantity and days are complete;
2. Determine the number of bound volumes according to the collection date of vouchers (for example, according to the initial, middle and late summary);
3. Take out metal objects (such as staples, pins and paper clips) from the voucher. For large pages or attachments, they should be folded to the same size as the accounting voucher, and the binding line should be avoided to facilitate reading and keep the figures complete;
4. Check the voucher serial number, rearrange it if it is upside down, and find out the reason if it is missing. Then check whether there is any omission in the attachment, and whether the picking list, receipt list, salary and bonus payment list are complete;
5. Whether the seals of relevant personnel (such as financial supervisor, recheck, bookkeeping, document preparation, etc.) are complete. ) on the accounting vouchers are complete.
Accounting voucher binding requirements 1. Three-needle lead binding. Binding vouchers should use cotton thread, three stitches in the upper left corner, three eyes and one thread, and the knot should be alive. And put it on the cover of the voucher, and take up as little space as possible when binding. Expose accounting vouchers and their attachments as much as possible for later reference;
2. A cover should be added outside the voucher, and the cover paper should be printed with good kraft paper, and the cover specification is slightly larger than the attached accounting voucher;
3. The thickness of the binding voucher is generally1.5cm. Only in this way can the binding be firm and beautiful.
Matters needing attention after binding accounting vouchers:
1. Fill in the voucher type, start-stop number, voucher number, signature and seal of accounting supervisor and bookbinder on each cover;
2. Make up the volume number on the cover, put it into the cabinet according to the number sequence, and indicate the type number of the certificate in the exposed place for easy reference.
Precautions for Bookkeeping Vouchers In order to correctly register the account books and supervise the economic business, in addition to the serious and responsible personnel who prepare the bookkeeping vouchers, they should fill in them correctly and strengthen self-examination, and at the same time, a special person audit system should be established. As mentioned above, accounting vouchers are filled in according to the audited legal original vouchers. Therefore, in addition to reviewing the original documents, we should also pay attention to the following points:
1, compliance audit
Check whether the accounting vouchers are accompanied by original vouchers, whether the original vouchers are complete, whether the contents are legal, and whether the economic business recorded in the accounting vouchers is consistent with the economic business reflected in the attached original vouchers.
2. Technical audit
Check whether the debit and credit subjects of accounting vouchers are correct, whether the corresponding relationship between subjects is clear, whether the accounting subjects used and their accounting contents conform to the provisions of the accounting system, and whether the amount calculation is accurate. Whether it is clearly filled in and whether the items are complete, such as date, voucher number, secondary and detailed accounting subjects, number of attachments and signatures of relevant personnel, etc.
In the process of audit, if errors are found, the reasons should be found out, and timely treatment and correction should be carried out in accordance with the prescribed methods. Only audited accounting vouchers can be used to register account books.
Auditing accounting vouchers is an important means to ensure the quality of accounting information and give play to the role of accounting supervision. This is a highly policy-oriented work. In order to do a good job in auditing accounting vouchers and give full play to the supervisory role of accounting, accountants should be familiar with and master the relevant provisions of national policies, decrees, rules and regulations, plans and budgets, as well as the operation of their own units. Only in this way can we distinguish right from wrong and determine which economic businesses are reasonable and legal; What economic business is unreasonable and illegal. Accountants should consciously implement policies, abide by the system, and correctly handle various economic relations.
Accounting vouchers require that the attachment of accounting vouchers be the attached original vouchers, and the original vouchers based on which accounting vouchers are filled must be attached to the corresponding accounting vouchers, and the number of the attached original vouchers should be indicated on the accounting vouchers. According to the provisions of Article 51 of the Accounting Basic Work Standard of the Ministry of Finance, the attachments shall be treated according to different situations:
1. Original vouchers can be omitted: accounting vouchers for closing; Accounting vouchers to correct mistakes.
2. If one original voucher only corresponds to one accounting voucher: attach the original voucher directly to the accounting voucher.
3. If an original voucher involves multiple accounting vouchers, there are two methods: ① Attach the original voucher to a master accounting voucher. Then indicate the serial numbers of the accounting voucher and the original voucher on other accounting vouchers for easy searching; (2) Attach the original voucher to a master accounting voucher, and then attach a copy of the original voucher to other accounting vouchers.
4. If the fees charged by an original voucher need to be shared by several companies, the original voucher shall be kept by our company. The original vouchers are attached to the relevant accounting vouchers of the unit and sent to other units that bear the settlement expenses. The original voucher splitting document must have the basic contents required by the original voucher, including: voucher name, date of voucher filling, name of the company or person filling the voucher, signature or seal of the handler, name of the company receiving the voucher, content, quantity, unit price, amount and cost allocation of economic business, etc.