Arrangement method of accounting vouchers: arrangement of accounting vouchers before binding;
1. Sort them in order and check whether the quantity and days are complete;
2. Determine the number of bound volumes according to the collection date of vouchers (for example, according to the initial, middle and late summary);
3. Take out metal objects (such as staples, pins and paper clips) from the voucher. For large pages or attachments, they should be folded to the same size as the accounting voucher, and the binding line should be avoided to facilitate reading and keep the figures complete;
4. Check the voucher serial number, rearrange it if it is upside down, and find out the reason if it is missing. Then check whether there is any omission in the attachment, and whether the picking list, receipt list, salary and bonus payment list are complete;
5. Whether the seals of relevant personnel (such as financial supervisor, recheck, bookkeeping, document preparation, etc.) are complete. ) on the accounting vouchers are complete.
Accounting voucher binding requirements:
1. Use? Three-needle lead binding. Binding vouchers should use cotton thread, three stitches in the upper left corner, three eyes and one thread, and the knot should be alive. And put it on the cover of the voucher, and take up as little space as possible when binding. Expose accounting vouchers and their attachments as much as possible for later reference;
2. A cover should be added outside the voucher, and the cover paper should be printed with good kraft paper, and the cover specification is slightly larger than the attached accounting voucher;
3. The thickness of the binding voucher is generally1.5cm. Only in this way can the binding be firm and beautiful.
Matters needing attention after binding accounting vouchers:
1. Fill in the voucher type, start-stop number, voucher number, signature and seal of accounting supervisor and bookbinder on each cover;
2. Make up the volume number on the cover, put it into the cabinet according to the number sequence, and indicate the type number of the certificate in the exposed place for easy reference.
The main significance of accounting vouchers is in any unit, whenever economic business occurs, such as cash receipt and payment, import and export of materials, settlement of current accounts, etc. Relevant personnel handling business must carefully fill in accounting vouchers in accordance with the prescribed procedures and requirements, record the date of occurrence or completion of economic business and the contents of economic business, and sign and seal the accounting vouchers. Some vouchers need to be stamped with official seals to be responsible for the authenticity and correctness of accounting vouchers. All accounting vouchers must be strictly audited by relevant personnel, and only audited accounting vouchers can be used as the basis for registering account books. The filling and auditing of accounting vouchers is of great significance for completing accounting tasks and giving full play to the role of accounting in economic management. To sum up, there are three aspects:
1. Accounting vouchers are the basis for registering account books.
In the process of production and operation, a large number of various economic businesses will occur in every enterprise. The accounting department must record these economic businesses timely and correctly, and it must be based on accounting vouchers. Whenever an economic business occurs, the corresponding accounting vouchers must be filled in. Generally speaking, accounting vouchers are filled in where economic business takes place. This can correctly and timely reflect the occurrence and completion of various economic businesses. With the execution and completion of economic business, the accounting vouchers that record the execution and completion of economic business are finally collected into the financial accounting department according to the prescribed circulation procedures, which becomes the basic basis for bookkeeping.
2, audit accounting vouchers, can more effectively play the role of accounting supervision, make the economic business reasonable and legal.
Through the audit of accounting vouchers, we can supervise the legality of various economic businesses, and check whether economic businesses conform to relevant national laws and systems, enterprise goals and financial plans; Check whether there are any extravagance, waste, corruption and theft in economic business, such as violation of laws and regulations, violation of accounting system, damage to public property; Be able to find problems in economic management and loopholes in management system in time, and stop and correct them in time. In order to improve the management level and economic benefits.
3. Accounting vouchers can strengthen responsibility management.
Any economic and business activities must be filled in and signed and sealed by management personnel, which is convenient for drawing a clear line of responsibility and strengthening the sense of responsibility; It is also convenient to find problems and find out responsibilities, which is conducive to strengthening and improving enterprise management and promoting economic responsibility system.
The accounting voucher filling requirement is 1. The audit is correct. That is, fill in the accounting voucher on the basis of checking the original voucher. This is an important part of the internal control system.
2. The content is complete. That is, accounting vouchers should contain all the contents. It should be noted that if the self-made original voucher or original voucher summary table is used to replace the accounting voucher, it must also have the content that the accounting voucher should have; The date of accounting vouchers is generally the date of preparation of accounting vouchers. Accounting vouchers for adjustment entries and closing entries such as income, distribution expenses, carry-over costs and profits are calculated on the accrual basis. Although it needs to be prepared next month, the accounts of that month still need to be filled in at the end of the month for registration.
3. The classification is correct. That is, according to the content of economic business, correctly distinguish different types of original vouchers and correctly apply accounting subjects. On this basis, accounting vouchers can be filled in according to each original voucher, or compiled according to several similar original vouchers, or filled in according to the summary table of original vouchers; However, the original vouchers with different contents and categories shall not be summarized and filled in one accounting voucher.
4. Serial number. That is, accounting vouchers should be numbered continuously. This helps to distinguish the sequence of accounting events, facilitate the check of accounting vouchers and accounting books, and ensure the integrity of accounting vouchers.