1. It must be based on original vouchers that are verified to be true, complete and legal.

Accounting vouchers must be accompanied by original vouchers that have been verified to be true, complete and legal. Except for accounting vouchers for settlement and correction of wrong accounts, which do not need to be accompanied by original vouchers, other accounting vouchers must be accompanied by original vouchers.

2. Correctly fill in accounting subjects, sub-headings and prepare accounting entries

When filling in accounting subjects, the full name of the accounting subject should be filled in, and no abbreviations are allowed. In order to facilitate the registration of journals and detailed accounts, sub-headings and even details should also be filled in. The accounting entries prepared in the accounting vouchers should generally be one debit and one credit or multiple borrows and one credit to avoid accounting entries of multiple borrows and multiple credits.

However, for some special accounting entries, such as the recovery of joint venture investments, when only multiple borrowings and multiple loans can explain the ins and outs, an accounting voucher should be filled in according to multiple borrowings and multiple loans, and cannot be divided into several A simple accounting entry or an accounting entry of one debit with multiple credits or multiple borrows with one credit. However, accounting entries for multiple borrowings and multiple loans are not common in accounting practice.

When filling in the accounting voucher, you can fill in the accounting voucher based on one original voucher, or you can fill in the accounting voucher based on a summary of several similar original vouchers, or you can also fill in the accounting voucher based on the original voucher summary table. Prepare accounting vouchers. However, original vouchers with different contents and categories shall not be summarized and filled in on one accounting voucher. Otherwise, the summary will not be filled in, the accounting accounts will lose their correspondence, it will be difficult to review during accounting, and it will also easily lead to accounting errors.

3. Confirm the types of accounting vouchers

Accountants should first determine the accounting items that should be borrowed and credited based on the economic business content recorded in the original vouchers, that is, accounting entries . In the case of using receipt, payment, and transfer accounting vouchers, if the debit side of the entry appears as a cash or bank deposit account, you should choose to use the receipt voucher; if the credit side of the entry appears as a cash or bank deposit account, you should choose Use payment voucher.

If the cash accounting account appears on the debit side of the accounting entry, and the bank deposit accounting account appears on the credit side, or vice versa, you should select the payment voucher; if neither cash nor bank deposit accounting appears on the debit side or credit side of the accounting entry account, select Use Transfer Voucher. When a universal accounting voucher is used, no matter what type of accounting entries appear, a universal accounting voucher is used.

4. Choose a writing tool

When filling in accounting vouchers, you should choose a pen or a carbon pen. Write with blue-black ink or carbon ink.

5. Date of filling in the accounting voucher

The date of filling in the accounting voucher can be divided into three situations:

(1) Cash or bank deposit payment business The accounting voucher is generally filled in with the date when the accounting department paid cash or issued a bank payment settlement voucher.

(2) The accounting voucher for cash collection business should fill in the date of receipt; for the accounting voucher for bank deposit collection business, the actual collection date may be inconsistent with the date of receipt of the voucher , it should be filled in according to the date on which the payment receipt is filled out.

(3) Month-end accrual, allocation of expenses, cost calculation, transfer and other services are mostly carried out at the beginning of the next month, but the date filled in should be the last day of the month.

6. The summary must be true, accurate and concise

7. Fill in the amount in the accounting voucher

The amount in the accounting voucher must be the same as the original voucher. The amounts are consistent; Arabic numerals should be written in a standardized manner and filled to the nearest digit; the corresponding numbers should be aligned in parallel with the corresponding debit and credit columns and accounting account columns to prevent misaligned columns; when filling in the amount in the total row, the amount should be filled in with the highest amount Fill in the RMB symbol "￥" before the value to indicate the amount is capped to prevent tampering.

8. The accounting voucher should be filled in line by line, and no skipped lines or blank lines are allowed

The blank line left at the end of the amount column of the accounting voucher should be filled in with a straight line or "S" line logout. The straight line or "S" line should be drawn from the blank line under the last amount digit in the amount column to the blank line above the total line.

9. Fill in the number of the accounting voucher

In order to register the account books according to the order of the accounting vouchers and to check the account books and vouchers in the future and ensure the safety and integrity of the accounting vouchers, the accounting vouchers must be verified Carry out numbering. The numbering of accounting vouchers is prepared on a monthly basis. There are three preparation methods:

(1) Unify the numbering of all economic transactions in a month according to the economic sequence number. Its numbering method is simple and suitable for use by units that use general accounting vouchers.

(2) Divide all economic business for a month into three categories: collection business, payment business, and transfer business and number them in sequence.

(3) Divide all economic business for a month into five categories: cash collection, bank deposit collection, cash payment, bank deposit payment, and transfer business, and number them in sequence.

No matter which of the above methods is used for numbering, they should be numbered continuously in natural order, and no skipping or repeated numbers are allowed.

When the accounting entries of an economic business prepared on accounting vouchers need to be reflected simultaneously on two or more accounting vouchers, the number of the accounting voucher should first be A number, and then under this number, it is represented by a fractional method, which is called the fractional numbering method.

For example, a certain economic transaction belongs to the 32nd number of a certain month's transfer business. Three transfer vouchers need to be filled in and completed simultaneously. Then the numbers of these three transfer vouchers should be 321/3, 322/3, 323/3, the denominator 3 means that this business requires 3 accounting vouchers, and the numerators 1, 2, and 3 represent the 1st, 2nd, and 3rd vouchers respectively.

10. Calculate and fill in the number of attached original vouchers

Accounting vouchers should generally be accompanied by original vouchers. The attached sheet-number is written in Arabic numerals on the right side of the accounting voucher in the row "Attachment ×× sheet". There are two methods for calculating the number of attachments:

(1) Calculation based on the natural number of attachments attached to the original voucher.

(2) If there is an attachment of the original voucher summary table, you can use the original voucher summary sheet as the sheet-number of the attachment to the accounting voucher, and then use the original voucher as the sheet-number of the original voucher summary sheet. deal with.

For bus tickets, train tickets and other small original vouchers, they can be pasted on the "Voucher Paste Sheet" as an original voucher attachment. However, the number and amount of the original vouchers to be pasted should be indicated on the pasting slip.

When one or several original vouchers involve several accounting vouchers, the original vouchers can be attached to one main accounting voucher and indicate in the summary column "The attachments to this voucher include "Original voucher is attached to the back of the accounting voucher No. ××" on other accounting vouchers. If there is no original voucher but only a copy, it cannot be used as the basis for filling in the accounting voucher.

11. Signature or seal of accounting vouchers

After the accounting vouchers are filled in, the filling personnel, reviewers, accounting supervisors, and bookkeeping personnel should generally sign them respectively. Sign and seal to show their financial responsibility and enable accounting personnel to restrict and supervise each other to prevent errors and fraud. The receipt voucher and payment voucher should also be signed and stamped by the cashier to prove that the payment has been received or paid.

For units that implement computerized accounting, the above-mentioned personnel must also stamp or sign the mechanism accounting vouchers after they are verified to be correct.