Financial Treatment: Cashier Accounting Must Be Mastered.

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. The original certificate can be replaced by the person in charge of the accounting institution, the accounting supervisor and the leader of the unit.

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.

How to fill in bookkeeping vouchers?

Accounting personnel filling

In strict accordance with the prescribed format and content, in addition to the fact that the record must be true, the contents are complete, the filling is in time and the writing is clear, the following requirements must be met:

(1) the summary column is a brief description of the contents of the economic business. It requires that the text descriptions should be simplified and summarized so as to meet the requirements of the registration books.

(2) according to the contents of the economic business, according to the provisions of the accounting system, the subjects that should be borrowed should be determined.

The use of subjects must be correct, and the names of accounting subjects should not be arbitrarily changed or simplified. Relevant two level or detailed subjects should be completed.

(3) the accounts receivable and credited accounts must be kept in clear correspondence in the vouchers.

(4) when a bookkeeping certificate is completed, the total amount should be added according to the accounting method used, so as to check the balance relationship between the corresponding accounts.

(5) the voucher must be numbered consecutively so as to check and avoid the loss of credentials.

(6) each accounting voucher should indicate the number of attachments, so as to facilitate checking later.

How to audit accounting vouchers?

All

Good accounting vouchers must be carefully audited by other accountants.

In the process of examining the voucher, if it is found that the bookkeeping certificate is incorrect, it should be corrected in time according to the prescribed method.

Only after the audit is correct, can the accounting voucher be used as the basis for registering the account books.

The examination of bookkeeping vouchers mainly includes the following contents:

(1) whether the voucher is attached with the original voucher and whether the economic content of the voucher is the same as that of the original voucher attached.

(2) the relationship between accounts should be clear, whether the amount is correct or not, in the accounting subjects (including the two level or the detailed subjects).

(3) whether the items in the voucher are filled together, whether the abstract is clear or not, and the personnel concerned.

Is it complete?

In the process of examining the original vouchers, accountants (cashiers) should conscientiously carry out the duties and powers entrusted to the accounting law, adhere to the system and stick to the principles.

Expenditures for violation of state regulations, expenditures exceeding planned, budgetary or exceeding the prescribed standards, violation of prepaid funds prescribed by the system, illegal sale of materials and materials, arbitrarily lending, selling, scrapping and disposing of property materials, and accounting documents should not be handled according to the provisions of the state's provisions on the division of costs and expenses and the division of production costs.

Accountants should return the credentials which are incomplete in contents, incomplete in formalities and errors in figures, and require the person in charge to fill in the procedures or make corrections.

If the original document is falsified or seriously illegal, such as forgery or alteration of the certificate, the accountant shall, at the same time not refuse to do so, detain him, and report to the unit supervisor or the supervisor in time, requesting to find out the cause and investigate the liability of the party concerned.