Cashiers and preparers can be original vouchers that need to be signed by a person's financial supervisor as the basis for filling in accounting vouchers and registering accounting books. It must be signed or sealed by the manager, the person in charge of the enterprise or its authorized approver, the person in charge of the accounting institution (accounting supervisor) or its authorized auditor. Signature of voucher preparation, recheck, bookkeeping, accounting supervisor, receipt and payment voucher, cashier signature and other relevant personnel.

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Accounting vouchers are the accounting vouchers that accountants classify and sort out according to the contents of their economic business and serve as the basis for registering account books. Accounting personnel should fill in accounting vouchers in strict accordance with the prescribed format and content.

How to fill in the accounting voucher date

Generally, the filling date is the day when accountants fill in accounting vouchers, or the date or end of the month when economic business occurs according to management needs.

Whether the accounting vouchers for travel expenses reimbursement are filled with the reimbursement date; Accounting vouchers for cash receipts and payments shall indicate the date of cash receipts and payments; Accounting vouchers for bank collection business are generally filled in according to the stamp date when the accounting department receives the bank draft or bank receipt; When the actual arrival date is far from the bank seal date, or when the bank receipt and payment voucher of last month is received at the beginning of next month, it can be filled in according to the date when the accounting department actually handles the transfer business; Accounting vouchers for bank payment business are generally filled in on the date when the accounting department issues bank deposit payment vouchers or the date of acceptance; Accounting vouchers belonging to transfer business such as expense extraction and distribution shall be filled in on the last day of the month.

How to deal with accounting voucher attachments correctly

Accessories that are too wide and too long should be folded vertically and horizontally. The overall size of the folded attachment should not be longer or wider than the accounting voucher, and it should be easy to read; Unnecessary parts of the attachment itself can be deleted, but it shall not affect the integrity of the original document; If the attachments that are too narrow and too short cannot be directly bound, they should be processed first and then pasted on the special original voucher paste paper, and then bound and pasted.

The external dimension of the original voucher pasting paper should be the same as that of the accounting voucher. You can print a suitable box on the paper first. All kinds of original vouchers that cannot be directly bound, such as bus tickets, subway tickets, local bus tickets, train tickets, taxi tickets, etc., should be neatly pasted in boxes with pasted paper according to categories, and shall not exceed. When pasting, do it horizontally, from right to left, paste it on the left side of the original voucher, and move it to the left one by one. The right side of the last one should be pressed against the left side of the previous one, and each attachment can be glued firmly only by sticking 0.6~ 1 cm on the left side.

After gluing, hold the upper left corner of the accounting voucher and shake it down a few times to see if there is any glue or glue. Finally, write down the quantity, unit price and total amount of each original voucher in the blank space of the sticker.