1, mainly to sort out the original vouchers attached to accounting vouchers. The original vouchers received in accounting practice are often of different sizes, which need to be folded or pasted according to the size of accounting vouchers.
Usually, the original voucher with an area larger than the accounting voucher is folded. According to the size of the accounting voucher, fold the original voucher from right to left and then from bottom to top twice. When folding, you should pay attention to leave the upper left corner or the left side of the voucher blank, which is convenient for reference after binding.
For the original vouchers with too small paper area, the method of pasting is adopted, that is, the original vouchers are pasted on a piece of white paper with the same size as the accounting vouchers in a certain order and category.
2. Try to stick the same kind of documents together with the same amount; If it is a board ticket, you can gently tear the bottom of the ticket and discard the cardboard; After the paste is completed, the number and total amount of the original voucher should be indicated on one side of the white paper.
3. For the original vouchers whose paper area is slightly smaller than that of the accounting vouchers, a paper clip or pin can be used behind the accounting vouchers. When the voucher is bound, the paper clip or pin can be removed.
4. For a large number of original vouchers, such as payroll and picking list, they can be bound separately, but the cover should indicate the quantity and amount of the original vouchers, the date, number and type of the accounting vouchers.
The cover is in duplicate, one of which is bound as the original certificate, and the cover is marked with the words "attachment"; The other copy is attached to the back of the proof of charge to an account, and at the same time, the proof of charge to an account is marked with "Attachment is set separately" for future reference.
Extended data
Matters needing attention when binding:
1. Original vouchers that need to be saved separately, such as payroll and bonus tables that need to be consulted frequently, can be placed in a separate volume.
2. There are too many vouchers, such as picking lists, invoices and bills transferred from hospitals. Can be classified and summarized and compiled into a book.
3, some important documents, such as documents, lists, contracts, contracts, certificates of deposit, etc. , you can register separately and put it into a single book.
4, fill in the department retained the original voucher stub, should also be according to the voucher type, date and number order bound. When accounting vouchers are bound into a book, a front cover and a back cover shall be attached. The cover should explain the binding date, content, number of albums and the binding of various vouchers.
Baidu Encyclopedia-Original Voucher Arrangement