Basic Requirements For Preparing Accounting Vouchers

(1) the contents of the voucher must be

(2) accounting vouchers should be numbered consecutively.

(3) writing should be clear and standardized.

(4) bookkeeping vouchers can be filled according to each original certificate.

(5) in addition to checking accounts and correcting the wrong accounts, the original vouchers can not be attached, and the remaining bookkeeping vouchers must be accompanied by original vouchers.

(6) if there is a mistake in filling out the voucher, it should be re filled.

The accounts receipts that have been registered are found to be mistaken:

1. During the year, if you filled in the error, you could fill in a red letter with the same bookkeeping voucher as the original content.

2. If there is no mistake in accounting, it is only a mistake in the amount: if the amount of error is greater than the correct amount, only the difference between the correct number and the wrong number will be needed, and a separate accounting voucher should be added. It should be filled out in red letters indicating that the reduction should be made; if the amount of error is smaller than the correct amount, the difference between the correct number and the wrong number should be adjusted by adding an adjusted accounting voucher in blue.

It was found that there was a mistake in the previous year's account voucher: a corrected account voucher should be filled in blue.

(7) if the accounting voucher is completed after completion of the economic business, if there is a blank line, it should be crossed from the blank line at the last amount of the amount column to the total number of blank lines.