Signature requirements of accounting vouchers
The reimbursement form must be signed by the manager, the reimbursement person, the cashier, the accounting supervisor, the department head and the company manager.
Accounting vouchers must be signed by the producer, cashier, auditor, bookkeeper and accounting supervisor.
Accounting supervisor and bookkeeper can be the same person. Cashier and bookkeeping accountant supervisor cannot be the same person. Cashiers can only do cash book and deposit journal, but not bills and other accounts.
Accounting requirements of accounting vouchers
The attachment of the accounting voucher is the attached original voucher. The original vouchers for filling in accounting vouchers 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.
Accounting voucher filling rules
1. Fill in the date. The date of cash receipt and payment voucher should be filled with the date of cash receipt and payment; Accounting vouchers for bank payment business are generally filled in on the date of issuance of payment vouchers or the date of acceptance by the accounting department; Accounting vouchers for bank collection business are generally filled in according to the stamp date of bank receipt or bank acceptance receipt; The business carried forward at the end of the month shall be filled in according to the date of the last day of the month.
2. Fill in the abstract. The summary column of accounting vouchers is not only a brief description of economic business, but also the need to register account books. Be true, accurate, concise and neat.
3. Fill in the accounting subjects. Accounts should fill in the full name of the account or the name and number of the account, and may not be abbreviated or only fill in the account number without filling in the name. Need to fill in the detailed account, should be in? Detailed subjects? Fill in the detailed account name in the column.
4. Fill in the amount. The amount of the accounting voucher must match the amount of the original voucher. In the accounting voucher? Total? The total amount filled in this line; The filling of Arabic numerals should be standardized; The currency symbol should be filled before the total, but not before the total. Because an economic business involves multiple accounting subjects, you need to fill in multiple accounting vouchers, only the last accounting voucher? Total? Line to fill in the total amount.
5. Calculation of the number of attachments of accounting vouchers. Accounting vouchers can be filled in separately according to each original voucher, summarized according to multiple original vouchers of similar economic business, or summarized according to the original vouchers. In order to simplify the process of filling in accounting vouchers, the transfer business can replace accounting vouchers with self-made original vouchers or summary original vouchers. It should be pointed out that the original vouchers of different business types cannot be mixed to prepare a bookkeeping voucher. Except for accounting vouchers for closing accounts and correcting errors, other accounting vouchers must be accompanied by original vouchers. There are two ways to calculate the number of attachments: one is to calculate the number of attachments according to the original vouchers that constitute the amount of bookkeeping vouchers, such as the original vouchers of transfer business. Second, the natural number of the attached original vouchers shall prevail, that is, every voucher related to economic business content shall be regarded as an attachment of accounting vouchers. For the receipt and payment business, the calculation of the number of original vouchers shall be based on the natural number. However, reimbursement forms for travel expenses, local transportation expenses, medical expenses, etc. It can be attached to a piece of paper as an attachment to the original voucher.
The number of annexes should be filled in Arabic numerals. For simple amortization transfer business, the calculation basis can be indicated in the summary column, while for accounting vouchers belonging to pure carry-forward business, the original vouchers can not be attached and allocation or calculation can not be carried out.
When one or more original vouchers involve multiple accounting vouchers, the original vouchers can be attached to a master accounting voucher and explained in the summary column. The attachments of this voucher include? No accounting voucher business? The words indicated on other accounting vouchers? Where are the original vouchers? There is no accounting voucher behind it? In that case. Accounting vouchers should indicate the number of original vouchers attached for checking. If more than one accounting voucher is filled in according to the same original voucher, it should be indicated on the accounting voucher without the original voucher. Attachment? Zhang, have a look first? No accounting vouchers? . If the original voucher needs to be kept separately, it should be indicated in the attachment column, but the original voucher can be omitted when correcting wrong account and canceling the account.
If the expenses listed in an original voucher need to be shared by several companies, it should be settled according to the part borne by other companies, and a copy of the original voucher and the split voucher should be attached to the accounting voucher.
6. Fill in accounting entries. When filling in accounting entries, accounting entries should be made according to the accounting subjects and the nature of economic business uniformly stipulated in the accounting system, so as to ensure the consistency of accounting and facilitate comprehensive summary. The debit and credit bookkeeping method is used to prepare accounting entries, which is convenient to reflect the economic and business situation from the corresponding relationship of accounts.
In the proof of charge to an account, in addition to the accounting content of the account subject and the amount to be borrowed, the detailed account of the first-level account or general ledger account should also be filled in. Different types of economic business shall not be filled in an accounting voucher, and similar economic business shall not be filled in an accounting voucher by means of large summary. Transfer vouchers and general accounting vouchers should be first? Borrow? After that? A loan? The order of the column, shall not be filled in? Is there a loan or not? Or? Is there a loan or not? Accounting entries of.
7. The number of the proof of charge to an account. Accounting personnel shall number the accounting vouchers in time. Whether all accounting vouchers are used as a class number or according to the number of receipts and payments, they are all month by month. 1? Start numbering, don't skip or repeat numbering. Can units with large business volume use it? Bookkeeping Sales number sheets? When binding vouchers, the sales number list should be placed after the summary table of accounting vouchers, so that the number and number of accounting vouchers can be seen at a glance for reference. When using general vouchers, they can be numbered according to the sequence of economic transactions. If payment voucher, payment voucher and transfer voucher are used, what can be used? Font number? , that is, number according to the order of voucher types, such as receipt number? Number, hand in the first word? Count, turn words? Number and so on. Still usable? Double number? , that is, numbering according to the total word order is combined with numbering according to the category order. For example, what is the receipt voucher? What is the total prefix? Numbers, ending numbers? Number? . For an economic business, when multiple accounting vouchers need to be prepared, they should be adopted in turn. Numbering by fractions? , such as 1/2, 2/2. Don't fill in between the two vouchers? Last page, last page? .
The main significance of accounting vouchers
In any unit, whenever economic business occurs, such as cash receipt and payment, import and export of materials, settlement of current accounts, etc. Relevant personnel handling business must carefully fill in accounting vouchers in accordance with the prescribed procedures and requirements, record the date of occurrence or completion of economic business and the contents of economic business, and sign and seal the accounting vouchers. Some vouchers need to be stamped with official seals and be responsible for the authenticity and correctness of accounting vouchers. All accounting vouchers must be strictly audited by relevant personnel, and only audited accounting vouchers can be used as the basis for registering account books. The filling and auditing of accounting vouchers is of great significance for completing accounting tasks and giving full play to the role of accounting in economic management. To sum up, there are three aspects:
1. Accounting vouchers are the basis for registering account books.
In the process of production and operation, a large number of various economic businesses will occur in every enterprise. The accounting department must record these economic businesses timely and correctly, and it must be based on accounting vouchers. Whenever an economic business occurs, the corresponding accounting vouchers must be filled in. Generally speaking, accounting vouchers are filled in where economic business takes place. This can correctly and timely reflect the occurrence and completion of various economic businesses. With the execution and completion of economic business, the accounting vouchers that record the execution and completion of economic business are finally collected into the financial accounting department according to the prescribed circulation procedures, which becomes the basic basis for bookkeeping.
2, audit accounting vouchers, can more effectively play the role of accounting supervision, make the economic business reasonable and legal.
Through the audit of accounting vouchers, we can supervise the legality of various economic businesses, and check whether economic businesses conform to relevant national laws and systems, enterprise goals and financial plans; Check whether there are any extravagance, waste, corruption and theft in economic business, such as violation of laws and regulations, violation of accounting system, damage to public property; Be able to find problems in economic management and loopholes in management system in time, and stop and correct them in time. In order to improve the management level and economic benefits.
3. Accounting vouchers can strengthen responsibility management.
Any economic and business activities must be filled in and signed and sealed by management personnel, which is convenient for drawing a clear line of responsibility and strengthening the sense of responsibility; It is also convenient to find problems and find out responsibilities, which is conducive to strengthening and improving enterprise management and promoting economic responsibility system.