Honghe industrial and commercial registration: the standardized skills of filling in accounting vouchers in finance and taxation

Accounting vouchers are written vouchers that record the occurrence and completion of economic business and are the basis for registering account books. The purpose of filling in accounting vouchers is to accurately record economic business, facilitate future inquiries and provide necessary information for enterprise management. Bookkeeping is a process of sorting, summarizing, classifying and characterizing documents. The filling of documents involves all departments of the unit, and the financial department needs to make detailed requirements for the use and filling of documents according to the financial system formulated by the unit.

Classification of accounting vouchers

Accounting vouchers are mainly divided into original vouchers and accounting vouchers. Commonly used original vouchers include invoices issued or received due to specific business matters, self-made warehousing (outbound) warehouse receipts, payroll, printed expense reimbursement forms, expense vouchers, loan slips, etc. Accounting vouchers are vouchers that are filled in accounting entries according to the original vouchers that have been reviewed or summarized and the contents of economic business.

Paste requirements of original vouchers

The person in charge of the financial department should formulate and standardize the financial system of the unit, and send professionals to guide all departments to fill in all kinds of bills correctly in advance. Sticking the original bill is a daily job. Generally, all bills are stuck on the ticket head on the left with liquid glue, and invoices with the same size and face value are stuck together. First, paste some small pieces on the printed reimbursement form, from right to left, the two tickets are not completely overlapped, which is convenient for rummaging and checking the amount.

Accounting voucher arrangement requirements

After a sum of money is paid or an economic business happens, the bill is passed to the financial bookkeeper, and the cashier keeps accounts accordingly. The financial personnel responsible for preparing the accounting voucher check whether the bill is kept intact and tidy, and put it into a accounting voucher with the same economic business nature and number it. From the management point of view, when accounting for various expenses, each unit will generally do accounting by department. Before filling in accounting vouchers, related documents of the same department can be put together.

After the preparation of accounting vouchers is completed, the financial personnel in charge of the voucher review post will review each voucher one by one. Generally, the accounting vouchers are printed continuously after the vouchers are reviewed, and special supporting paper is used. After printing, paste it with the corresponding original voucher. Note that it is generally enough to stick the upper left corner firmly, and it is not necessary to stick all the left sides of the paper firmly. For those with more original documents, they can be put in order without pasting, folded neatly, then fixed with paper clips and bound together when binding.

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