Cashier: How To Review Original Voucher

Reviewing original vouchers is the basic form of accounting supervision by accounting institutions and accountants combined with daily financial work injuries. It can ensure the quality of accounting and prevent corruption, corruption and other illegal activities.

The cashier is a window for the accounting department. It is necessary to check the voucher.

We must be serious and persistent in the review of vouchers.

Adhere to the system and perform duties.

The original vouchers with incomplete contents, incomplete procedures, unclear writing and inaccurate calculation should be returned to the relevant departments and personnel, timely to fill in the formalities or to make corrections, and to stop and correct illegal collection and support.

Accountants who neither stop or correct nor submit written opinions to the leaders of the unit shall bear the responsibility. They shall report to the competent units or the financial, tax and auditing organs for serious violations of law and damage the interests of the state and the public, and the organs receiving the reports shall deal with them in a timely manner.

The contents of the original voucher review include three aspects: Authenticity review, integrity review and legality review.

(1) authenticity review.

The so-called truth means that the original document should reflect the true face of the economic business and must not conceal, distort or reverse the real situation.

First, the parties and parties involved in economic business must be authentic.

The unit that accepts the original voucher, accepts the unit of the original voucher, the person responsible for filling the original voucher, and the person responsible for obtaining the original voucher shall fill in the truthfully, and shall not take the name of others or his unit, nor fill in the pseudonym.

Second, the time, place and date of filling in the business must be true.

It is not allowed to change the true time of the economic operation to the previous or subsequent time; it is forbidden to change the economic business in the place of origin to the place where it occurs, nor to change the true date of the original voucher to the previous or subsequent date.

Third, the content of economic business must be true.

It is the purchase business, must indicate the name, specification and type of the goods; it is the accommodation business, it is necessary to indicate the date of lodging; it is to take the business of the means of pportation, it is necessary to indicate the type and the starting and ending place of the vehicle; it is a meal business, must indicate the meal, do not purchase the meal to write the meal, the meal writes the lodging; is the labor payment pays, should have the attendance record and the wage standard and so on.

Fourth, the volume of economic business must be real.

In order to purchase goods, it is necessary to indicate the weight, length, volume and quantity of the goods; other economic activities should also indicate the amount used for valuation, such as 1 days' accommodation, 3 visits to exhibitions, and 10 days of hospitalization.

Last but not least, the unit price and the amount must be real.

Do not raise or lower the unit price when filling out the original voucher, opening more or less.

(2) integrity

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The so-called integrity means that the elements of the original voucher should be complete and the procedures should be complete.

When reviewing, check whether all the necessary elements of the original document are filled.

For example, the invoice must have the financial seal of the supplier, the tax seal, the purpose of the invoice and the number of the invoice.

The original vouchers with incomplete elements should be returned in principle.

Under special circumstances, circumstantial evidence is required and approved by the leader before reimbursement can be made.

The procedure for reviewing the original voucher is complete, including whether the two parties are required to sign or seal the original vouchers, which need collateral evidence.

For example, some metal and chemical materials should also be accompanied by certificates such as chemical tests for the chemical composition of the goods after delivery or bill of lading. No need to enter the warehouse, the signatures of the certifying person should also be used on the invoice, and the original vouchers that need to be registered should be registered to the accounting department again.

The original vouchers that need to be signed and approved by the leader must have original signature, which is not signed by the leader, and the procedures are not complete.

(3) review of legitimacy.

The so-called legality is to act according to accounting regulations and accounting systems, including some internal accounting systems which are being made by the unit and plan budgets.

In practical work, there are three main cases of illegal original vouchers.

First, obvious fake invoices and fake tickets.

Some of the original vouchers have obvious timeliness; the time changes, and the original vouchers used in the past are obviously false.

Some of the original vouchers are printed rough, and the seals are not standardized, which can be seen as false.

Second, although it is true, the system does not allow reimbursement.

There are many examples.

Generally speaking, no private purchase or personal use of goods can be reimbursed by public funds. All expenses that happen to individuals who are not on business should not be reimbursed by public funds.

As long as we are familiar with the system, it is easy to judge its legitimacy.

Third, although it can be reimbursed, the system has a clear restriction on the proportion or amount of reimbursement, and can not be reimbursed.

For example, employees who travel on a business trip by train and ship to hotel accommodation are limited in terms of grade and amount. They should take care of themselves. Medical expenses reimbursement is different from that of workers of different ages of service, and when they are reimbursed, they should be reimbursed at their public expense.

If more than the proportion of reimbursement, the excess part is illegal.