Problems And Auditing Countermeasures Of Original Accounting Vouchers
The accounting original expenditure voucher is the documentary evidence used by the unit to reflect and record the economic business, and it is the concrete basis for the accounting personnel to pay and prepare the accounting vouchers.
But through
audit
It is found that there are many problems in many units' original accounting vouchers.
Problems in accounting original expenditure voucher
First, the economic pactions occurring in the original voucher are inconsistent with the actual economic activities.
For example, the fuel cost of some units is obviously out of proportion to the actual vehicle running demand, and cash is used for other expenses in the name of fuel cost.
Two, there is a false original self-made Certificate in the original voucher.
Such as: make up the list of personnel, collect various kinds of welfare benefits and other self-made vouchers so as to cash in.
Three, the contents of the original accounts receipts are not routine.
For example, the computer printed paper in office supplies is not purchased by the designated purchasing and supply unit, but it can be purchased far away from shopping malls tens of kilometers away, and the price is expensive.
Four, the number of invoices, such as meeting fees, entertainment expenses, auto repair fees and so on, in the original vouchers, is large, and the amount is large, and there is no explanation or proof.
Such as: no meeting minutes, car repair, license plate number and other detailed proof information.
Five, the contents of the invoice in the original voucher are not complete, and some quantity and price columns are empty columns. Some have no name of the drawer, some of the general contents of the economic business, and some have no specific commodity names and detailed list.
Six, the original expenditure voucher is not complete.
Reimbursement
The invoice is not signed by the person in charge, the payee or the certification person; some bills are signed only by the leader and the accountant, the cashier and the driver.
Accounting primitive
Expenditure voucher
Causes of problems
The first is the ineffective supervision by relevant departments.
It is mainly manifested in the inadequate supervision by the supervision department on the legality of the use of negotiable instruments, and the ineffective actions against illegal activities such as overloading, falsifying invoices and purchasing fake invoices.
Two, the reimbursement unit is not strict.
First of all, the unit leadership is not strict, irresponsible to sign the approval, that the money is public, as long as the loss of their pockets.
Even some unit leaders condone accountants' fraud and set up "small Treasuries" for the sake of small group interests.
Secondly, the accountants are not strict in their control. When they are reimbursed, they do not strictly examine the original vouchers.
Three, the implementation of internal supervision mechanism is not in place.
In order to solve some unreasonable expenses in funds, individual units will change accounts after they are changed, and individual units are to solve the contents of changes in the expenditure of personal expenses, resulting in a mere formality of the supervision mechanism.
Audit of accounting original expenditure voucher
Check "bill number", "invoice date" and "date of reimbursement".
First, check whether the number of the certificate issued by the same unit is inconsistent with the date of the certificate. If the certificate issued by the same unit is more, it can be examined by the sorting method.
Secondly, whether the date of issuing the voucher and the date of reimbursement are abnormal.
Two check the contents of the notes.
It mainly examines whether the contents of the vouchers are complete, and whether there are incomplete, irregular or incorrect forms.
For example, the writing of the certificate is vague, the drawer only fills in the surname and does not fill in the name. The unit of measurement does not fill in the national legal measurement unit. The name of the project is not specified or changed.
In order to prevent some units from falsely claiming expenses and cash in the name of "entertainment fee", "consultation fee" and "labor service fee", they are used to issue bonus, kickback, welfare or unit gift giving.
Three check the seal of the bill.
First of all, a bill with no seal and no seal is considered invalid.
Secondly, it is necessary to examine whether the seal is in conformity with the provisions, whether it has legal effect and specific purpose, and can seal the seal of the identity and nature of the unit, including the business seal, financial seal, invoice stamp, special seal for settlement and so on.
The seal of a false bill generally appears as follows: the seal itself is fuzzy, or when it is printed, it intentionally does not cover it clearly.
Four check the examination and approval procedures of negotiable instruments.
It mainly examines whether a bill is signed by a unit leader or a staff member, whether it is a pen approval.
For more information, please pay attention to the world clothing shoes and hats net report.
- Related reading
- Fabric accessories | Fabric Enterprises Interpret Different Ways Of Single Product Diversification In Different Ways.
- Attract investment | List Of Recent Textile And Clothing Projects Around The World (9.5)
- Enterprise information | Latest Analysis Of Domestic Textile Enterprises (9.5)
- Industry Overview | Latest Information Express Of International Textile Industry (9.5)
- policies and regulations | Export Tax Rebates May Directly Determine The Life And Death Of An Enterprise.
- Equipment matching | Yinzhou Annual Performance Allowance Ensures Steady Development Of Sewing Machine Accessories Enterprises
- Design Frontiers | Designer Wang Zhu: Hand Embroidered Clothes Are Luxury Goods.
- Industry leader | Wang Yuxin, Hongkong Fashion Institute, Won The Title Of 2013 Top Ten Fashion Designers In Guangdong.
- News Republic | Kava Shima Brand Is Leading The Trend Of Metamorphosis And Showing Femininity.
- Instant news | In The Next Five Years, China's Original Luggage Brand Will Be An Outbreak Period.
- Essential Business: Financial Law Knowledge
- Where Does The Legal Problem Of American Students Being Repatriated?
- What Tax Do Shanghai FTA Registration Companies Have To Pay In 2017?
- 2017 Fashion Week Is Full Of Change To Seize The Millennial Consumer Group.
- Where Are The Advantages Of Registering Cayman Islands Company?
- Workplace Situation: Promotion, What Should You Do?
- Will The Unit Not Answer My Questions When Applying For A Job?
- There Are Different Opinions On The Reasons For The Withdrawal Of The Two Department Store In The US.
- What Made Sears, The 90 Year Old Innovation, Difficult To Sustain?
- Should The Employees "Win The Prize" Be Returned To The Company?