Basic Knowledge Of Cashier Operation: How To Keep Accounting Vouchers

How to maintain accounting vouchers?

(1) accounting vouchers should be delivered in time without backlog.

Bookkeeping voucher

Before, the original voucher is usually fixed behind the bookkeeping voucher with a clip or pin. During this period, accountants who use account receipts are responsible for keeping the original vouchers and bookkeeping vouchers.

It should be delivered in time, and should be strictly prevented from being lost in the process of pmission.

(2) the certificate must be kept properly before archiving, so as to prevent damage, contamination, 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, wages cards, etc., can be separately kept and kept on the front cover.

Type, date and number, and at the same time, specify the name and number of the "annex" and the original voucher on the accounting voucher.

(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)

After binding, it should be classified by the special person and should be registered and filed at the end of the year.

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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 errors refers to errors in accounting documents, such as the filling of accounting documents, the setting of accounting subjects, the selection of accounting forms, and the design of 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.

In actual work, there are many kinds of original vouchers attached to the bookkeeping voucher. In order to facilitate the binding and keeping in future, the necessary form processing should be done when attaching the voucher.

Attachments that are too wide and too long should be folded longitudinally and horizontally.

The size of the folded attachments should not be longer or wider than the bookkeeping credentials.

The part that is not retained must be cut off, but it can not affect the integrity of the original voucher content.

When attachments that are too short and too short to bind directly, they should be processed after necessary processing and pasted on the special original voucher paper, then bound and pasted.

The original document size should be the same as the accounting voucher. First, a suitable box can be printed on the paper. All kinds of original vouchers that can not be directly bound, such as car tickets, subway tickets, city bus tickets, train tickets, taxi tickets, etc., should be adhered to the boxes of sticky paper according to categories and must not exceed.

Paste should be horizontal, from right to left, and should be glued to the left side of the original document, left one by one, then left on the left of the first one on the right side. Each attachments can only stick to the 0.6 and 1 centimeters on the left side.

After you stick it, you should pinch the account receipts against the upper left corner to see if there are any unstuck or unstuck ones.

Finally, the number of sheets, unit price and total amount of each type of original voucher should be separately written out in the blank of the paste sheet.

If someone reimbursement for travel expenses, the reimbursement list is followed by a sticker list of 0.5 yuan city bus tickets 20, 1 yuan bus ticket 12, 285 yuan train ticket 1, 869 Yuan air ticket 1, should be separately under the category of vehicle ticket one below, the margin is 0.5 x 20=10 yuan, 1 x 12=12 yuan, under the train ticket one kind of blank space below the mark is 285 * 1=285 yuan, in the airplane ticket one kind of blank space below the mark is 285 * 1=869 yuan.

In this way, if the original credential is lost in the future, it is easy to find out the original voucher which is lost, and also provide convenience for calculating the number of attachments.

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