Accounting Teller: How To Fill The Original Voucher

Whether it is foreign original vouchers or homemade original vouchers, they must be directly acquired or filled up in the occurrence and completion of each economic business.

This is the most basic and general requirement for filling and reviewing accounting vouchers.

Because only in this way can we provide clear information about the economic responsibility, quantity, time and place of the economic business, as well as the economic responsibility of the operator, the acceptor and the responsible person.

It is not necessary to collect a number of economic pactions together with original vouchers, because that confuses the time, place, content, quantity and the economic responsibilities of the persons concerned.

This does not meet the requirements.

Most of them are filled by various business operators, but a small part of them are filled by accountants, such as various receipts, expenses and allocation forms, cash withdrawal bills, check receipts, cashier reports, etc., in order to ensure that the original documents can accurately, timely and clearly reflect the true situation of various economic activities, and improve.

The quality of the original voucher must be authentic and reliable, with complete procedures, complete contents, clear writing, continuous numbering and timely filling.

Specifically, we should pay attention to the following issues:

(1) the original voucher obtained from an external unit must be covered by the official seal of the filling unit (generally covered by a financial official seal), and the original voucher without official seal can not be used as the basis for reimbursement.

Some special original vouchers, which are not easy to forge by custom and users, can not be stamped with official seals.

But these documents generally have fixed and special recognized signs, such as car tickets, airplane tickets, etc.

(2) the original voucher obtained from the individual should have the signature or seal of the filling personnel.

In order to be safe, it should also indicate the place of operation or the place of residence of the person who filled the original certificate on the original certificate.

(3) homemade original certificate has the same legal effect. Although it is not necessarily stamped with official seal, there must be a complete procedure for signing.

The person in charge, the person in charge, the auditor, the signer must sign or affix his signature, and the signature or seal of the person appointed by the person in charge of the unit is also considered valid.

(4) the original certificate must be added to the official seal of the unit.

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The original voucher without official seal is invalid.

(5) the original voucher for the purchase of a physical object must have a physical acceptance check; the original voucher of the payment must be proved by the collection unit and the payee, and the payer can not prove that he has paid the money himself.

(6) a number of original documents must be duplicated and duplicated in serial numbers.

If it is cancelled due to errors or other reasons, it should be stamped "invalid" and kept intact.

The original voucher of photocopying cannot be used as the basis of accounting voucher.

(7) the goods that have been sold are returned, and the goods are to be checked in or processed separately.

When refund is made, the invoice must be filled first.

When a cash refund is made, it is necessary to obtain the receipt of the other party's receipts; if the bank deposit is refunded, the bank settlement certificate bookkeeping union is used as a proof, and the return receipt should not be used instead of the receipt of the other party.

(8) when a worker borrows money on official business, he should fill in the official attachment as an appendix to the bookkeeping receipts. This kind of debit must not be returned to the borrower as a credential for the bookkeeping. If the employee reimbursement or refund the loan with the expense of reimbursement, the cashier will make a separate receipt or use a document showing the following table (table 1-3) as proof, and explain to the borrower the reason for not returning the loan.