Accounting voucher bookkeeping: (1) original voucher name; (2) date and name number; (3) the name of the unit or person who filled in the voucher; (4) The external voucher must have the name of the entity receiving the voucher; (5) A summary of the contents of economic business; (6) Design quantity, unit of measurement, unit price and amount of economic business; (7) Signature of the handling business department or personnel. Accounting vouchers refer to written vouchers that record the occurrence or completion of economic business and are the basis for registering account books.

Every enterprise must fill in and review accounting vouchers according to certain procedures, register account books according to the audited accounting vouchers, and truthfully reflect the economic business of the enterprise. The Accounting Law stipulates the types, acquisition, examination and correction of accounting vouchers.

classify

According to the classification of preparation procedures and purposes, accounting vouchers can be divided into original vouchers and accounting vouchers according to their different preparation procedures and purposes. The former is also called a document, which is the original written certificate that is filled in immediately when the economic business occurs for the first time, such as sales invoice and payment receipt. The latter, also known as accounting vouchers, is an accounting voucher that is based on the original vouchers that have been checked and verified, classified according to the contents of economic and business matters, and based on this, the accounting entries are determined. It is the direct basis for logging into account books, and commonly used accounting vouchers include collection vouchers, payment vouchers and transfer vouchers.

bookkeeping voucher

Accounting vouchers are accounting vouchers that accountants fill in and determine the accounting subjects and amounts that should be borrowed and lent for economic business according to the original vouchers that have been audited or summarized, and directly serve as the basis for registering account books. As pointed out in the previous chapter, before registering the account books, accounting entries should be made according to the actual economic business content, and then the account books should be registered accordingly. In practical work, accounting entries are completed by filling in accounting vouchers.