Cashier: Number And Date Of Filling Voucher

The number of bookkeeping vouchers is to clarify the order of accounting voucher processing, facilitate registration of account books, check accounting vouchers and account records, prevent loss of accounting vouchers, and facilitate future.

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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 pfer 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 pfer 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.

The number of the account receipts in the month can be completed on the day of completing the account voucher, or at the end of the month or when binding the voucher.

Billing vouchers, whether unified or classified, should be consecutively numbered in the order of natural numbers in months.

Usually, a record book is made up of a number, and no jump number and heavy number are not allowed.

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).

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.

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The account receipts for travel expenses fill in the date of reimbursement.

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 pfer 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 pfer business such as the provision and allocation fee, should be completed on the last date of the month.

All bookkeeping vouchers must be carefully followed by other accountants.

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In the process of examining the voucher, if it is found that the bookkeeping certificate is incorrect, it should be corrected in time according to the prescribed method.

Only after the audit is correct, can the accounting voucher be used as the basis for registering the account books.

The examination of bookkeeping vouchers mainly includes the following contents:

(1) whether the voucher is attached with the original voucher and whether the economic content of the voucher is the same as that of the original voucher attached.

(2) the relationship between accounts should be clear, whether the amount is correct or not, in the accounting subjects (including the two level or the detailed subjects).

(3) whether the items in the voucher are filled intact, whether the abstract is clear, and whether the relevant personnel's signature is complete.

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.

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