Receipt and payment transfer vouchers are accounting vouchers, which are collection vouchers, payment vouchers and transfer vouchers. What are the main methods used by cashiers to fill in the three vouchers for receipt, payment and transfer?

How to fill in the payment voucher

(1) The meaning of the payment voucher

The payment voucher is prepared by the cashier based on the relevant original voucher. It is filled in later and is used to record the economic business of the enterprise related to cash on hand and bank deposits related to collections.

(2) Requirements for filling in the receipt voucher

Under the debit and credit accounting method, the debit account of the economic transaction should be filled in at the upper left side of the receipt voucher, that is, fill in the "Cash on hand" or "bank deposits" and other accounting items corresponding to the business. Where the "year, month, and day" of the date need to be filled in at the top of the voucher, you need to fill in the date when the accounting staff filled in the voucher. The amount column fills in the actual amount of economic business. Fill in the attached original amount on the right side of the voucher. Number of vouchers, and signed or stamped by the cashier and receipt-making office. The receipt voucher needs to be filled in based on the original voucher for the cash or bank deposit collection business. Therefore, if the amount of the company's cash account or bank deposit account increases, the receipt voucher should be filled in. It should be noted that only when the company has received the payment can the payment receipt be filled in.

How to fill in the payment voucher

(1) The meaning of the payment voucher

The payment voucher is filled in by the cashier after payment based on the relevant original vouchers. system, used to record payment economic transactions related to cash on hand and bank deposits that occur in an enterprise.

(2) Requirements for filling out payment vouchers

Under the debit and credit accounting method, accounting vouchers need to be filled in only when the credit amount is cash or bank deposits. If a company's debits and credits only involve cash on hand and bank deposits, only the payment voucher will be filled in. For example, when withdrawing cash from a bank, you need to follow the original voucher and only need to fill in the payment voucher for bank deposits.

When a sales return occurs, if the quantity is small and the refund amount is below the transfer starting point, and a cash refund is required, the payment receipt from the other party must be obtained, and a return invoice is not allowed in lieu of the receipt. Prepare payment vouchers.

How to fill in the transfer voucher

(1) The meaning of the transfer voucher

The transfer voucher is used to record other economic transactions other than cash and bank deposits. Account voucher.

(2) Requirements for filling out transfer vouchers

Under the debit and credit accounting method, all accounting accounts involved in economic business must be filled in in the voucher, with debit accounts first. After the credit account, fill in the debit and credit amounts recorded in each accounting account in the "Debit Amount" or "Credit Amount" column. The total debit and credit amounts should be equal. The document maker should sign and seal the voucher after filling in it, and fill in the number of attached original vouchers on the right or left side of the voucher.