Accounting vouchers, also known as accounting vouchers or journal vouchers, are accounting vouchers filled in by accountants according to the contents of economic and business matters according to the original vouchers that have been verified and correct, and accounting entries are determined on this basis. ?
Attachment requirements of accounting vouchers:?
The attachment of the accounting voucher is the attached original voucher. The original vouchers for filling in accounting vouchers must be attached to the corresponding accounting vouchers, and the number of the attached original vouchers should be indicated on the accounting vouchers. ?
According to Article 51 1996 of the Basic Accounting Work Standard issued by the Ministry of Finance on June 7th:
(4) Except for accounting vouchers for closing accounts and correcting errors, other accounting vouchers must be accompanied by original vouchers. If an original voucher involves multiple accounting vouchers, you can attach the original voucher to a master accounting voucher, and indicate the accounting voucher number attached to the original voucher or attach a copy of the original voucher on other accounting vouchers.
If the expenses listed in the resume voucher need to be shared by several companies, the part shared by other companies should be presented to the other party's original voucher for settlement.
The original voucher splitting sheet must contain the basic contents of the original voucher: voucher name, date of filling in the voucher, name of the unit or individual filling in the voucher, signature or seal of the handler, name of the unit receiving the voucher, economic business content, quantity, unit price, amount and cost allocation, etc.
Extended data
Basic requirements of accounting vouchers
1, the audit is correct. That is, fill in the accounting voucher on the basis of checking the original voucher. This is an important part of the internal control system.
2. The content is complete. That is, accounting vouchers should contain all the contents. It should be noted that if the self-made original voucher or original voucher summary table is used to replace the accounting voucher, it must also have the content that the accounting voucher should have;
The date of accounting vouchers is generally the date of preparation of accounting vouchers. Accounting vouchers for adjustment entries and closing entries such as income, distribution expenses, carry-over costs and profits are calculated on the accrual basis. Although it needs to be prepared next month, the accounts of that month still need to be filled in at the end of the month for registration.
3. The class is correct. That is, according to the content of economic business, correctly distinguish different types of original vouchers and correctly apply accounting subjects. On this basis, accounting vouchers can be filled in according to each original voucher, or compiled according to several similar original vouchers, or filled in according to the summary table of original vouchers; However, the original vouchers with different contents and categories shall not be summarized and filled in one accounting voucher.
4. Serial numbering. That is, accounting vouchers should be numbered continuously. This helps to distinguish the sequence of accounting events, facilitate the check of accounting vouchers and accounting books, and ensure the integrity of accounting vouchers.
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