Accounting vouchers are written vouchers that record economic business, define economic responsibilities and prepare registered accounting books in a certain format. A written document used to record the occurrence of economic business, clarify economic responsibilities, and serve as a basis for bookkeeping.
There are original vouchers and accounting vouchers. The original voucher is the original written proof immediately filled in when the economic business first occurs, such as sales invoice and payment receipt. Based on the original vouchers, accounting vouchers are written vouchers recorded in various classified accounts in the account books, such as payment vouchers, payment vouchers, transfer vouchers, etc.
Self-made original vouchers refer to original vouchers for internal use only, such as material receipt, material requisition and product receipt. , to be filled in by the handling personnel of the unit when the economic business occurs, executes or completes. Self-made original vouchers can be divided into four types according to their filling procedures: one-time vouchers, cumulative vouchers, summary original vouchers and bookkeeping vouchers.
1. One-time voucher: refers to an accounting voucher that reflects only one economic business or several economic businesses with the same nature at the same time, and its filling procedures are completed at one time. For example, when the materials purchased by the enterprise are accepted and put into storage, the warehouse keeper fills in the "material receipt form"; The "material requisition" filled in by the workshop or team when picking materials from the warehouse; And the "reimbursement voucher" filled in by the reimbursement personnel and paid by the cashier. , are all one-time vouchers.
2. Cumulative voucher: refers to the original voucher that repeatedly records a number of similar economic businesses in a certain period of time and does not complete the voucher filling procedure until the end of the period, and takes the accumulated amount at the end of the period as the bookkeeping basis, such as the quota picking list commonly used by industrial enterprises. The use of accumulated vouchers can simplify accounting procedures; It can control material consumption and cost management in advance, and it is one of the means for enterprises to plan and manage.
3. Summary of original vouchers: In accounting work, in order to simplify the preparation of accounting vouchers, multiple original vouchers recording similar economic business in a certain period are compiled into a summary voucher according to certain management requirements, which is used to reflect the occurrence of an economic business. For example, Voucher Issued Summary, Voucher Received Summary and Cash Receipt Summary all summarize the original vouchers. Only one economic business summary with the same content in the summary voucher can be filled in the original summary voucher.
In the summary voucher, two or more economic businesses cannot be summarized and filled in. Original voucher summary is widely used in large and medium-sized enterprises, because it can simplify accounting procedures and improve accounting efficiency; It can make the accounting data more systematic and the accounting process more organized; It can directly provide some comprehensive indicators for management.
4. Bookkeeping preparation voucher: self-made original voucher prepared according to account book records and economic business needs. Bookkeeping vouchers are accounting vouchers that classify and sort out an economic business according to account book records. For example, when calculating the product cost, a "manufacturing expense allocation table" is compiled according to the figures recorded in the subsidiary ledger of manufacturing expenses and the purpose of expenses.
Extended data:
The custody of accounting vouchers mainly has the following requirements:
Accounting vouchers should be bound regularly to prevent them from being lost. When the original vouchers obtained from other units are lost, the certificate stamped by the original issuing unit shall be obtained, and the number, amount and content of the original vouchers shall be indicated. After the approval of the person in charge of the accounting institution, the person in charge of accounting and the person in charge of the unit, it can be used as the original voucher.
If it is really impossible to obtain the certificate, such as the loss of the ticket, it should be explained in detail by the parties concerned and approved by the person in charge of the accounting institution, the person in charge of accounting and the person in charge of the unit as the original certificate.
The cover of the accounting voucher shall indicate the name of the unit, the type of voucher, the voucher number, the starting and ending number, the year, the month, the accountant in charge, the bookbinder and other relevant matters, and the accountant in charge and the keeper shall sign and seal the cover.
Accounting vouchers should be stamped to prevent vouchers from being exchanged. According to [2] formulated by the Ministry of Finance? Regulation: The original voucher shall not be lent out. If the original documents are needed for special reasons, they can be copied with the approval of the unit leader.
When there are many original vouchers, they can be bound separately, but the date, number and type of accounting vouchers should be indicated on the cover of the vouchers. At the same time, the accounting voucher should be marked with "the attachment is set separately" and the name and number of the original voucher for easy reference.
The annual bound accounting vouchers can be temporarily kept by the accounting institution of the unit for one year at the end of the year, and then transferred to the archives institution of the unit for unified custody after the expiration; If there is no archival institution, it shall designate a special person to keep it in the accounting institution. The cashier may not be in charge of accounting files.
Strictly abide by the requirements of the storage period of accounting vouchers, and shall not be destroyed at will before the expiration.
References:
Baidu encyclopedia-accounting vouchers