Custody Classification Of Documents

　 1. pass. accounting Vouchers should be timely. transmit No backlog. Timely is one of the gist of accounting voucher transmission. Timely delivery is not only necessary for timely accounting, but also essential for keeping accounting vouchers necessary. If the transmission is not timely, the possibility of accounting vouchers will be lost.

2. classification and numbering. After completion of the registration of accounting vouchers, they shall be kept in accordance with the order of classification and number, and shall not be lost in disorder. Classification and numbering are important methods and means to keep accounting vouchers, and are also effective measures to facilitate retrieval. Otherwise, accounting is difficult to carry out smoothly.

3. binding. The bookkeeping voucher should be folded together with the original voucher or the original voucher summary sheet, in accordance with the numbering order, neatly and regularly bound, and with a cover, indicating the name of the unit, the year, the month and the date of departure, the type of the certificate, the origin and departure number, and the binding person shall sign or affix the seal on the binding line.

For too many primal quantities voucher It can be separately bookbinding and keeping the date, number and type of the accounting voucher on the front cover.

All kinds of economic contracts, depository receipts and foreign documents and other important original vouchers should be catalogued separately, registered separately, and dated and numbered on the relevant accounting vouchers and original vouchers.

4. copy. Original documents must not be lent out. If other units need to use original vouchers for special reasons, they can be duplicated by the approval of the head of the accounting body and the accountant in charge of the unit. Duplicates of original vouchers provided by outward units shall be registered in the special register and signed or stamped jointly by the supplying personnel and the collecting personnel.

5. proof. If the original certificate obtained from an external unit is lost, it should obtain the certificate of the original unit with the official seal, and indicate the number, amount and content of the original certificate. It is authorized by the responsible person of the accounting institution, the accounting supervisor and the leader of the unit before it can substitute the original certificate. If it is impossible to obtain a certificate, such as a train, a ship, an airplane ticket, etc., the details of the case shall be written by the parties, and the original certificate shall be made after the approval of the head of the accounting institution, the accounting supervisor and the leader of the unit.