Accounting vouchers need to be signed.
The workflow of accounting learning is based on large and medium-sized enterprises, with sound accounting institutions and clear division of labor.
In fact, there are many small businesses with only one accountant and one cashier.
In this case, it is impossible to do those operations in theoretical study.
In the case of an accountant and a cashier:
The cashier receives and pays according to the original vouchers audited by relevant personnel (including accounting audit and authorization), and the cashier signs and seals the receipt and payment.
According to the original vouchers, the cashier keeps cash book and bank journals.
The accountant receives the original vouchers and journals transferred by the cashier, and prepares accounting vouchers to register other related subjects and general ledger.
The expense reimbursement form shall be filled in by the manager himself, audited by the accountant, approved by the relevant authorized person and paid by the cashier.
This method has a clear process and can meet the most important requirements of audit payment management in accounting theory.
Of course, if the manager's education level is not high and his handwriting is not beautiful, it is not a big problem for the accountant to write for him.
Requirements for preparation of accounting vouchers
1) All contents of the accounting voucher must be complete.
2) Accounting vouchers should be numbered continuously. If an economic business needs to fill in more than two accounting vouchers, it can be numbered by fractional numbering.
3) The writing of accounting vouchers should be clear and standardized. The relevant requirements are the same as the original documents.
4) Bookkeeping vouchers can be filled in according to each original voucher, or they can be summarized by several similar original vouchers, or they can be filled in according to the summary table of original vouchers. However, the original vouchers with different contents and categories shall not be summarized and filled in one accounting voucher.
5) Except accounting vouchers for closing accounts and correcting errors, other accounting vouchers must be accompanied by original vouchers.
note:
(1) The calculation of the number of attached original vouchers is generally based on the natural number of attached original vouchers.
(2) If an original voucher involves multiple accounting vouchers, you can attach the original voucher to a master accounting voucher, and indicate the number of the original voucher or attach a copy of the original voucher to other accounting vouchers.
(3) When the expenses listed in an original voucher need to be shared by several units, the unit that keeps the original voucher shall issue the original voucher to other units that should bear it. The original voucher must have the basic contents of the original voucher.
6) If there are any mistakes in filling in accounting vouchers, they should be re-filled. If mistakes are found in the registered accounting vouchers of this year, you can fill in the accounting vouchers with the same content in red letters and indicate them in the summary column. Cancel a certificate on a certain day of the month? Word, and then fill in a correct accounting voucher in blue, indicating? Modify a voucher on a certain day? Words. 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.
7) After filling in the accounting voucher, if there are blank lines, they should be cancelled from the blank line under the last amount figure in the amount column to the blank line in the total amount.
Matters needing attention in auditing accounting vouchers
In order to correctly register account books and supervise economic business, besides the personnel who prepare accounting vouchers, they should also be serious and responsible, fill them out correctly, strengthen self-examination, and establish a special person audit system. 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.