Self-made original voucher, also known as self-made voucher, refers to the original voucher filled in by the department or individual (including the accounting department itself) handling business within the unit when executing or completing an economic business. Common self-made original vouchers include: requisition form filled in by enterprise warehouse department, product receipt form, sales invoice and issuing summary form, requisition form filled in by production workshop and other departments when applying for requisition, debit form filled in by enterprise employees when they are on business trip, wage expense settlement form prepared by accounting department, manufacturing expense distribution form, etc.
According to Item (2) of Article 48 of the Accounting Basic Work Standard, the self-made original voucher must be signed or sealed by the leader of the handling unit or its designated personnel.
Therefore, the original self-made vouchers should be signed and sealed by the producer, the manager and the leader of the handling unit or the authorized person designated by him.