Basic Knowledge Of Cashier Operation: Date, Number And Summary Of Filling Vouchers.

A summary of the contents of the economic business in the accounting voucher must be true. When filling out the abstract, it should be concise, comprehensive and clear. The writing should have the name, quantity and unit price; there must be a process of writing; the bank settlement voucher should indicate the check number and whereabouts.

For deposits, cash, cheque, money order and so on. In case of a rush business, it should not be written only in a rush, but should be written for a year, a month, a certain day, an economic business and a certificate number. The "summary" can correctly and completely reflect the context of economic activities and capital changes, and avoid ambiguity.

The date of filling is usually the date of filling in the date of filling up the account receipts by accounting personnel, and also filling in the date or the end date of the economic business according to the management needs. If the account receipts for travel expenses are reimbursed, fill in the date of reimbursement. date ;

Cash receipts and payment vouchers are filled in the date of collection and payment; accounting receipts for bank receivables are usually filled according to the date of receipt of the bank account or bank receipt.

When the actual receipt date is far away from the date of the bank's stamp date, or at the beginning of the month, the receipt and payment voucher of last month's Bank should be received, and the date of the spanfer business should be completed according to the actual date of the accounting department. The bookkeeping voucher of the bank payment business is usually filled out by the date of issuing the bank deposit or the date of acceptance by the accounting department, and the accounting voucher, which belongs to the spanfer business such as the provision and allocation fee, should be completed on the last date of the month.

to Bookkeeping Voucher number is used to distinguish the order of accounting voucher processing, so as to facilitate checking account books and checking accounting vouchers and account records, preventing accounting vouchers from being lost, and conveniently finding them in the future. There are many ways to record account numbers.

One is to use all the accounting vouchers in the accounting department as a kind of unified numbering, and to compiling the word number X.

One is numbering separately according to cash and bank deposit income, cash and bank deposit payment, and spanfer business three types, respectively, for the word number x, the word x x, the word x x;

In addition, there are five categories of cash receipts, cash payments, bank deposit receipts, bank deposits, and spanfer accounts, which are numbered separately, and are numbered as the current receipts, the number of cash words, the number of cash words, the number of silver characters, the number of silver characters, and the word number x.

Same month Accounting voucher The number can be completed on the day of completing the account voucher, or at the end of the month or when binding the voucher. Accounting vouchers, whether they are unified numbers or classified numbers, should be numbered consecutively in monthly order according to natural numbers.

Usually, a bookkeeping certificate should be compiled with a number. A unit with a large volume of business may use the "bookkeeping voucher number sheet" and the method of numbering the bookkeeping number of the unit according to the method of the unit's account voucher number. When the serial number and numbering are printed on the numbering sheet in advance, it will be sold off by a witness, and the numbering list will be attached when binding the voucher. When complex accounting matters need to be filled with two or more than two bookkeeping vouchers, a semicolon should be written. That is to say, in the form of the fractional number after the original bookkeeping certificate number, for example, if the eighth voucher needs to fill in two bookkeeping vouchers, the first number is 8 (1/2), and the second number is 8 (2/2).

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