The filling and review of original vouchers are as follows:
2. Filling in of original vouchers
When economic business occurs, it must be reviewed to see if it complies with relevant national regulations. , system requirements, after verification, select the original vouchers corresponding to the business to record the economic business.
Please fill in the form with blue and black ink or black ink. Pencil is not allowed. If you need to write red letters according to regulations, you can use red ink; if you need to copy, you can use a ballpoint pen. Vouchers that are set must be written thoroughly. Do not make the upper part clear and the lower part unclear. It is strictly forbidden not to rewrite the place where it should be copied or to copy it separately. The content will be inconsistent.
Fill in according to the basic requirements of the original voucher, and no omissions are allowed. The basic elements of the original voucher are: the name of the voucher, the date when the voucher was filled in, the name of the unit that filled in the voucher or the name of the person who filled in the voucher, the signature or seal of the person in charge, the name of the unit that accepted the voucher: economic business content, quantity, unit price and amount. Among them, the name of the certified unit must be filled in clearly according to the full name: the date filled in should be complete in year, month and day, and the date of filling in the voucher must be consistent with the time of handling the business: when filling in the voucher, according to the existing items in the voucher, It should be filled in item by item from top to bottom, and the contents that should be filled in should not be added or deleted at will. The economic and business content filled in the voucher must be consistent with the actual situation, and the figures must be true and reliable. Original vouchers obtained from external units must be stamped with the official seal of the filling unit; original vouchers obtained from individuals must be signed or stamped by the person who filled them out. The self-made original voucher must be signed or stamped with the official seal of the leader of the handling unit or the person designated by him. The original voucher issued to the outside world must be stamped with the official seal of the unit.
The amount column on the voucher should be filled in as required. If the amount should be the product of the physical quantity and the unit price, the blank line in the amount column should be canceled, and the RMB symbol "ping" should be added in front of the total amount. For vouchers filled with uppercase and lowercase amounts, the uppercase and lowercase amounts must match. The original voucher for the purchase of physical objects must have a certificate of acceptance: the original voucher for payment must have a receipt certificate from the payee and the payee
When filling in the voucher, you should follow the consecutive numbers of the original voucher. Use without missing or skipping numbers.
The summary filled in the voucher should be concise, clear and easy to read.
If there is an error in filling out the original voucher, it must not be altered or filled in. It should be reissued by the issuing unit or corrected according to the prescribed method. If the voucher is wrongly canceled and stamped with the seal of the handling unit, or the erroneous voucher should be invalidated and issued separately Correct vouchers should be stamped with the official seal of the issuing unit at the correction point. Invoices and receipts in multiple copies must be written on double-sided copy paper and numbered consecutively. When invalidated, a "voided" stamp should be stamped and kept together with the stub and should not be torn.
If sales are returned, there must also be a return acceptance certificate: when returning goods, you must obtain the payment receipt from the other party or the remittance bank's voucher, and the return invoice cannot be used in place of the receipt
Employees The voucher for borrowing money for a business trip must be attached to the accounting voucher. When recovering a loan, a separate receipt must be issued.
2. Review content of original vouchers:
The filled-in original vouchers must be comprehensively reviewed. Reviewing original vouchers is the basic form for accounting personnel in accounting institutions to conduct accounting supervision in conjunction with daily financial work.
The review of original vouchers mainly includes three aspects
The authenticity of the original vouchers is reviewed. The so-called authenticity means that what is reflected in the original vouchers should be the true face of the economic business and must not cover up, distort or reverse the true situation. Review the basic contents of the original voucher: the name of the voucher, the name of the unit that accepted the voucher, the date of filling in the voucher, the content of the economic business, the total amount, the official seal and signature of the filling unit and person who filled in the voucher and the relevant personnel, the attachment of the voucher, and the number of the voucher etc., whether it is true and correct. It mainly reviews the authenticity of the parties and parties involved in the economic business, the time and place of the economic business, the authenticity of the date of filling in the voucher, the authenticity of the content of the economic business, the authenticity of the "quantity" of the economic business, and the key points. Check the authenticity of the unit price and amount. Any one of the following circumstances cannot be used as a correct accounting voucher: (1) The name of the receiving unit is not written or the name does not match: (2) The quantity and amount are incorrectly calculated: (3) The relevant responsible person does not sign or stamp: (4) The vouchers are inconsistent: (5) There are traces of contamination, smearing, scraping and digging.
Audit the integrity of the original voucher. The so-called completeness means that the original voucher should have complete elements and complete procedures. . During the review, check whether all the necessary elements of the original voucher are filled in. For example, the invoice must have the official financial seal of the supplier, the special tax seal, the purpose of the joint delivery invoice, and the number of the invoice. In principle, incomplete original vouchers should be returned and refilled. Under special circumstances, the reimbursement can only be made with the approval of the leader. The procedures for verifying whether the original vouchers are complete include: whether the person in charge of both parties has signed or stamped them, and circumstantial evidence is required. For example, for items that do not need to be stored in the warehouse, the invoice must be signed by the certifier: original vouchers that need to be registered separately must be registered before going to the accountant. Department reimbursement: The original voucher must be signed and approved by the leader, and the original voucher with incomplete procedures should be returned for replacement before being accepted.