Should the cashier or the accountant do the accounting vouchers? What is the process for travel expense reimbursement and voucher issuance?

1. Voucher accounting is done, and the cashier only does cash journals and bank deposit journals.

2. For travel expense reimbursement, the reimbursement staff will paste the original receipt and fill out the reimbursement document. After submitting it to the relevant manager for review, it will be sent to the Finance Department, where the corresponding financial staff will review and sign the accounting voucher. . Then print the voucher and hand it to the cashier for payment together with the original voucher. The reimbursor only needs to sign for it.

Extended information:

How should accounting vouchers be numbered?

The purpose of numbering accounting vouchers is to clarify the order in which accounting vouchers are processed and facilitate the registration of account books. And check accounting vouchers and account book records to prevent the loss of accounting vouchers and facilitate future searches. There are many ways to number accounting vouchers:

One is to number all the accounting vouchers in the accounting department as one type of unified number and code it as No. **;

There is also a method of numbering according to five categories: cash receipts, cash payments, bank deposit income, bank deposit payments and transfers, which are numbered as cash receipt No. **, cash payment No. **, The banknote number is No. **, the banknote number is No. **, and the banknote number is No. **. The number of the accounting voucher for the current month can be filled in on the day when the accounting voucher is filled in, or at the end of the month or when the voucher is bound.

Whether accounting vouchers are uniformly numbered or classified, they should be numbered consecutively in natural numerical order by month. Usually, one accounting voucher is numbered, and no skipping or duplicate numbers are allowed.

For units with a large business volume, you can use the "Accounting Voucher Numbering Slip". According to the method of numbering the accounting voucher of the unit, fill the serial number in advance on the numbering slip. When numbering, use one pin one by one. The issuer shall cancel it and attach the numbering sheet when binding the voucher, so that the number and number of accounting vouchers can be seen at a glance for easy reference.

When two or more accounting vouchers need to be filled in for complex accounting matters, a semicolon should be written, that is, it should be expressed in the form of a fraction after the number of the original accounting voucher, such as No. 8 Two accounting vouchers need to be filled in. The first one is numbered 8 (1/2) and the second one is numbered 8 (2/2).

Reference material: Baidu Encyclopedia--Accounting Vouchers