Certificate Of Cashier Basic Work: Accounting Voucher

Accounting vouchers, or vouchers, are written proofs for recording economic activities and defining economic responsibilities.

Accounting voucher is an important basis for registering books and conducting accounting supervision.

All enterprises, undertakings and administrative units must conduct accounting vouchers when engaging in any economic activity, that is, the relevant personnel fill in and obtain accounting vouchers according to relevant regulations and procedures, and make written records of the whole process of economic activities.

Relevant departments and personnel should sign and seal the accounting vouchers, indicating that they are responsible for the authenticity, correctness and legality of accounting vouchers.

Accountants must make strict audits of the accounting vouchers they have obtained. Only accurate accounting documents can be used as the evidence for registering all kinds of accounts.

The pfer of accounting vouchers refers to the whole process of various accounting vouchers from filling, obtaining to archiving and keeping, that is to say, the process of pfer and handover between relevant personnel and departments in enterprises, undertakings and administrative units.

It is necessary to stipulate the completion of various vouchers, pfer the number of units and vouchers, stipulate the procedures for the pfer of accounting vouchers, the time of handover, and the relevant departments that accept and keep the documents.

1. the function of accounting voucher pfer. The pfer of accounting vouchers refers to the pfer procedures and delivery time of accounting vouchers from the time of preparation to filing.

In order to make use of the certificate of juice, timely reflect various economic activities, provide accounting information and play the role of supervision, we must carry out the pfer of accounting vouchers in a correct and timely manner without backlog.

Correctly organizing the pfer of accounting vouchers is of great importance for handling and registering economic business in a timely manner, defining economic responsibilities and implementing accounting supervision.

In a sense, the pfer of accounting vouchers plays a coordinating and organizing role in all aspects of internal management and operation.

The accounting voucher pfer procedure is an important part of the enterprise management rules and regulations. Whether the pfer procedure is scientific or not indicates the scientific procedure of the enterprise management.

Its functions are as follows:

(1) it is conducive to the improvement and completion of the economic responsibility system.

Accounting voucher, as a written proof of economic business and clear economic responsibility, embodies the implementation of the economic responsibility system.

The unit accounting system can further improve the economic responsibility system through accounting voucher pfer procedures and pmission time requirements, so that all business processes can be carried out smoothly.

(2) conducive to timely accounting records from the occurrence of economic pactions to account book registration has a certain time interval, through the pfer of accounting documents, so that the accounting department as soon as possible to understand the occurrence and completion of economic business, and through the accounting department internal voucher pfer, timely recording of economic pactions, accounting, accounting supervision.

2. the custody of accounting documents is an important accounting file and economic information. Every unit must establish a safekeeping system and keep it properly.

He should sort out all kinds of accounting vouchers, sort them in numbered order, and bind them into books.

The name of the accounting document, the origin and destination number, the time and the signature of the person concerned should be listed on the cover.

It is necessary to maintain good accounting vouchers. During the period of storage, accounting vouchers are not allowed to be borrowed. Accounting vouchers exceeding the prescribed time limit (usually 15 years) must be destroyed in accordance with relevant procedures.

The relevant accounting documents that need to be kept permanently shall not be destroyed.

1. the preparation of accounting vouchers before binding. The preparation of accounting vouchers before binding is to sort, paste and fold accounting vouchers.

Because the paper area of the original voucher is not the same as that of the accounting voucher, sometimes the former is larger than the latter, and sometimes the former is smaller than the latter. This requires accounting personnel to make proper collation of the original vouchers when making accounting vouchers, so as to further bind them into books.

The original voucher for paper area larger than the bookkeeping voucher can be folded according to the area size of the account receipts, first from the right back and then from the back to the back two times.

Attention should be made to the upper left or left side of the document, so that it can be easily booked and checked.

The original voucher for the paper area is too small to be directly bound. It can be arranged in a certain order and category, and then stuck on a white paper with the same size as the accounting voucher.

The ticket shall be arranged in a separate arrangement. The documents of the same type and the same amount shall be glued together as much as possible; at the same time, the number and amount of the total amount are marked.

If it is a board ticket, it can gently tear the bottom of the coupon and discarded cardboard.

If the paper area is slightly smaller than the original voucher of the voucher, it is possible to use the paper clips or pins before the bookkeeping voucher, and then remove the paper clips or pins when binding.

Some original vouchers are not only large in size but also large in number, which can be individually stapled, such as payroll and bill of material, but the place of custody should be noted on the bookkeeping voucher.

The order behind the original voucher attached to the account voucher should be consistent with the order of contents recorded in the bookkeeping voucher, and should not be sorted according to the size of the original voucher.

After accounting documents have been processed and collate, they can be bound.

2. the binding method of accounting vouchers. The binding of accounting vouchers refers to the regular accounting of accounting vouchers, which are arranged in serial numbers, plus the cover and back cover, and bound together, and affixed with a seal on the binding line.

On the front cover, the type, the year, the month, the type of the voucher, the date of origin and departure, the number of origin and departure, and the number of the voucher and the original voucher, shall be specified.

If a single entry voucher is used, the accounting entries must be kept intact when sorting the binding vouchers.

For this reason, the booklet should be restored in the order of voucher number.

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 cover of the accounting voucher after the bookbinding is shown as follows: the number of the accounting voucher covers: the number of copies of the book in the month of XX: the date from the date to the date of the book: the name of the unit from the date of the month to the end of the month: Accounting Supervisor: Accounting: binding: the requirements for the binding of accounting documents are very beautiful and easy to browse, so the bookbinding number and the thickness of each book should be designed first when binding.

Generally speaking, the thickness of a certificate is between 1.5 and 2.ocm. It is too thick to read and check. It is too thin to be placed in place.

The number of voucher binding can be determined according to the number of vouchers. In principle, it should be bookbinding in months, and it should be made into one or several books a month.

Some units have small business volume and few credentials, so it is OK to consolidate a number of months' vouchers into one volume.

In order to make the accounting document of the binding booklet look beautiful, the booklet should take into account the uniformity of the documents, especially the position of the binding line. If it is too thin, it can fold some triangular paper into the paper, and evenly lay it here to ensure that its thickness is equal to the thickness of the certificate.

Some accountants use the method of binding in binding accounting vouchers: binding is simple and easy to do, which is also very good.

Its specific procedures are as follows:

(1) cut off the cover and the bottom of the certificate and attach them to the front and back of the voucher respectively. Then get a paper with the same texture (you can find another piece of document cover, cut off half of it, and the other half is to book a voucher), and put it on the front cover corner to make the corner protector.

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

(3) use big needle lead rope to pass through two eyes.

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

(4) tie up the back of the voucher.

The rope should be tied to the end 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 back and glue the cord buckle on the side and back.

(7) when the air is dry, write the words "several copies of the book in a certain month" on the back of the certificate book.

The binding person signs or seals at the binding line of the binding line.

Cash vouchers, bank vouchers and pfer vouchers should be numbered sequentially, and the serial numbers should be compiled once a month. If the credentials of units are few, they can be numbered sequentially throughout the year.

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