Although filling in original vouchers is not as rigorous as accounting vouchers, there are certain requirements and cannot be filled in casually. So what are the requirements for filling in original vouchers?

Requirements for filling in original vouchers

(1) The records must be authentic, and the content filled in the original vouchers must be true economic business, which must comply with the provisions of laws and regulations, and must also It is in line with the actual situation of economic business and the content is authentic and reliable. In addition, the content must be complete and complete and cannot be omitted. The relevant handler must verify the signature for confirmation. The procedures are complete. For example, if you obtain an invoice issued by an external unit, it will be stamped with the special invoice seal of the invoicing unit. Obtain a receipt issued by an external unit, stamped with the special financial seal of the receiving unit. Self-made original vouchers, such as warehouse entry and exit slips, stamped with the unit's special warehouse seal.

(2) The handwriting must be clear, the amount in uppercase and lowercase letters should be consistent and filled in in a standard manner. No consecutive characters are allowed. The amount should be filled in to cents. If there are no cents, write "00".

(3) If the original voucher is numbered, the numbers must be consecutive and cannot be skipped or repeated.

(4) If there are errors in the content of the original voucher other than the amount, it shall be reissued or corrected by the issuing unit, and the correction shall be stamped with the seal of the issuing unit. If there is an error in the amount, it should be reopened.

The final form must be filled in in a timely manner, and various original vouchers must be filled in in a timely manner and submitted to the financial staff for review in a timely manner according to the prescribed procedures.

Requirements for filling in accounting vouchers

(1) The original vouchers are reviewed and correct. Carefully review the original voucher to see whether it is authentic, whether the amount of the original voucher is calculated and filled in correctly, and whether the filled-in items are complete. Original vouchers that are incomplete or incorrectly filled in will be returned and completed; later, it will be checked whether they are legal and whether the economic business recorded in the original vouchers violates national laws and regulations. According to the internal requirements of the enterprise, whether it complies with the internal rules and regulations of the enterprise. Authentic and illegal original vouchers will not be accepted and will be reported to the person in charge of the unit.

(2) Fill in the content completely. Including the name of the accounting voucher; the date when the accounting voucher was filled in; the number of the accounting voucher; the content of the economic business matters; the accounting subjects involved and their accounting direction; the amount incurred; the accounting mark; and the attached original vouchers The number of sheets; the signatures of the accounting supervisor, accountant, cashier and other relevant personnel are indispensable.

(3) The classification is correct. Correctly use accounting subjects according to the content of economic business.

(4) Continuous numbering. The reason why accounting vouchers are numbered is to clarify the order of accounting vouchers, facilitate future searches, facilitate the registration and verification of accounting books, and prevent the loss of accounting vouchers.