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Bookbinding Of Accounting Vouchers

2011/1/31 10:38:00 138

The binding of accounting vouchers refers to the completion of the accounting documents.

accounting

The voucher is bound in serial numbers, plus the cover and the back cover, and is bound into a book, and a seal is affixed to the binding line.

On the cover, the unit should be stated.

Name

, year, month,

Bookkeeping

The type of the certificate, the date of origin and departure, the number of origin and departure, the number of credential vouchers and the number of original vouchers, and the stamped stamp of the accountant in the seal office.

If single bookkeeping voucher is used for binding and binding, the accounting entries must be kept intact, and the booklet should be restored according to the number of vouchers.

For all kinds of important original documents and all kinds of documents that need to be consulted and returned at any time, they should be separately cataloged, kept separately, and dated and numbered on the relevant bookkeeping vouchers and original vouchers.

The requirement for binding of accounting vouchers is not only beautiful but also easy to browse. Therefore, the bookbinding number and the thickness of each book should be first designed when binding.

Generally speaking, the thickness of a certificate is 1.5 centimeters to 2 centimeters. It is too thick to read and check. When the paper is too thin, some triangular strips can be folded and evenly laid here to ensure that the thickness is consistent with the thickness of the document.

Some accountants use the method of bookbinding when binding accounting vouchers.

Its specific procedures are as follows:

(1) the front cover and the bottom cover are cut off. They are attached to the front and back of the certificate respectively, and a piece of paper with the same texture can be found.

(2) draw an isosceles triangle with a length of 5 cm on the upper left corner of the voucher, clamp it with a clip, and use the binding machine to evenly distribute two eyes on the bottom line.

(3) the big needle leads the rope through two eyes.

If there is no needle, the back pin can be straight and straight, then the ends will be folded in the same direction, and the rope can be drawn through and clamped, so that the thread can be drawn, because the eyes produced by the general binding machine can be worn through.

(4) tie up the back of the document.

The rope is best tied to both ends of the document.

(5) fold the corner protector to the left side, and cut the side to the top left corner of the document, then apply glue.

(6) fold up and glue the cord buckle on the side and back.

(7) after the air is dry, the words "several volumes in a certain month" are written on the back of the certificate book. The binding person signs or seals on the binding line of the binding line. The cash voucher, bank voucher or pfer voucher is preferably numbered sequentially, and the serial number is compiled from the beginning of the month. If the unit's credentials are few, it can be numbered sequentially in the whole year.