Basic Knowledge Of Cashier Operation: Keeping Accounting Vouchers And Common Errors

There are many kinds of errors frequently encountered in accounting work.

The accounts receipts summary is uneven, the general ledger is uneven, the sum of the balances of the subsidiary ledger accounts is not equal to the balance of the general ledger account, and the balance after the bank account is adjusted is inconsistent with the bank statement. There are mainly three kinds of recording errors in practical work:

(1) accounting principles and principles are mistaken. The emergence of such a mistake means Accounting voucher The errors of accounting principles, principles and standards are not included in all aspects of accounting, such as filling, setting up accounting subjects, selecting accounting forms and designing accounting procedures. For example, the provision of prescribed accounting subjects should not be established, but should not be set up, resulting in untrue assets, liabilities and owners' rights and interests.

(2) accounting errors. The main performance is three kinds of omission, repetition and mistake. It is also wrong to remember accounting subjects. It's wrong to remember the direction of bookkeeping, misuse the bookkeeping ink (blue black ink uses red water, or red water misuses blue black ink), and mismarks the amount.

(3) calculation error. The main performance is to use the wrong calculation formula; to choose the wrong calculation method; to choose the wrong unit of measurement and so on.

It is the common responsibility of all accountants to ensure the safety and integrity of accounting vouchers. The custody of accounting vouchers is the responsibility of the accounting department before filing. In the custody process, accountants should pay attention to the following questions:

(1) accounting vouchers should be delivered in time without backlog. Before a booklet is placed into a booklet, the original voucher is usually fixed behind a bookkeeping receipt with a paper clip or pin. Accounting voucher Accountants are responsible for keeping good vouchers and bookkeeping vouchers. It should be delivered in time, and should be strictly prevented from being lost in the process of transmission.

(2) credentials in binding Before archiving, it should be kept well to prevent damage, dirty, mildew, and rat bite.

(3) for the same nature, excessive quantities or all kinds of original vouchers that need to be consulted at any time, such as receipts, sending orders, wage cards, etc., can be separately kept and kept, and the type, date and number of the bookkeeping vouchers are marked on the front cover.

(4) certificates of various economic contracts and foreign documents should be catalogued separately, kept separately, and marked "attachments separately" on the accounting vouchers.

(5) original vouchers are not allowed to be borrowed. Other units and individuals are allowed to read accounting vouchers through the approval of the leaders of their units. They should fill out the "accounting archives reading list", fill in the names of lending accounting vouchers, read the dates, access names and units, read reasons, return dates, and check approvals. Generally speaking, no accounting personnel are allowed to take out accounting vouchers. To reproduce, it is necessary to explain the name and number of the accounting documents that have been duplicated. After the consent of the leaders of the unit, they shall be supervised by the accountants of their own units and should be registered and signed.

(6) the accounting vouchers should be classified and kept after the binding of the accounting documents.

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