What staff is responsible for filling in the accounting vouchers?

Hello, accountant Zheng Diantong online school your questions:

2. Accounting staff.

If you take the accounting qualification certificate to apply for a class, it is strongly recommended to choose an online school to study, learn at any time, make full use of fragmented time to learn, one-on-one, the teacher can tutor and answer questions at any time, escort you, not only can listen to the class, but also can be one-on-one tutoring at any time, voice dialogue tutoring and Q&A, although there are many face-to-face classes, the teaching effect is uneven. If you are lucky, you don't spend the cost of registering for classes in vain, if it is not good, it will be wasted, and you will feel distressed. In addition, on-site classes, the pain of the car and horse, if you don't understand, it will pass, you can't keep up with the step by step, the teacher will leave after the class, and you want to ask the teacher when you encounter a problem, which is unlikely.

Online school learning is different. 448 yuan can ask an accounting tutor teacher, voice Q&A, you say, I say, the interactive learning effect is high, only until you understand. The whole process of Q&A counseling, the whole process of supervised learning, and the counseling package is passed.

Studying here is demanding, and the strict purpose is to ensure that the first test is passed: the right attitude, and you must be supervised. Methods of supervision:

Discuss the study plan, what to do on which day, once it is determined, strictly implement, reporting methods: where the plan should go, where it actually goes, if the progress is not completed, it should be severely criticized. The results of the chapter exercises should be reported in screenshots.

It is recommended that the accuracy of each chapter practice is less than 80%, and the next chapter is not learned, one step at a time. Report on your learning every day.

Review in three rounds.

In the first round, focus on three basic knowledge.

In the second round, crazy questions, mock exams.

In the third round, leave about a week to check and fill in the gaps.

The first round is mainly to master knowledge, and the head is loaded with more knowledge points. In the second round, the knowledge points were sorted out, and finally reached perfection, and the third round was prepared for the exam.

Specific learning methods: Be sure to read a chapter** do a chapter of exercises, and consolidate them, otherwise the effect will not be good. After reading each chapter, you must read the book again, because reading the book is conducive to the connection between the easy-to-understand colloquial concepts in ** and the concepts of the written language.

Plan a little more flexibly, and if you feel a chapter isn't good, take a little more time. The chapters are practiced in a compression program that I gave you.

Prepare a headset that can talk, ask questions when you encounter problems, voice Q&A, fast speed and good effect, be sure to ask more.

The specific study plan will be discussed later. It is required to report the learning progress every day, and the results of each chapter and chapter should be screenshotted and reported.

The accountant fills in the bookkeeping vouchers.

Answer]: B Accounting vouchers are compiled by the accounting department based on the original vouchers or original voucher summary tables that are audited and correct.

Account vouchers, also known as entry vouchers, are prepared by the accounting department according to the original vouchers or original voucher summary tables that are audited and correct, and determine the account name, accounting direction (debit, credit) and amount in accordance with the requirements of the registration books, which is the basis for the registration of the detailed ledger and the general ledger. Therefore, the basis for filling in the accounting voucher is the original voucher.

1. One-time voucher.

2. Cumulative vouchers.

3. Summarize the original vouchers.

A voucher refers to the original voucher that has been filled in at one time, such as an invoice or a receipt for payment.

Cumulative voucher refers to the self-made original voucher that can be used multiple times within a specified period of time (such as one month) with the multiple and continuous occurrence of economic business, filled in in batches, continuously reflecting a certain kind of economic business.

The summary of the original voucher, also known as the "summary table of the original voucher", refers to the accounting work, in order to simplify the preparation of accounting vouchers, a number of original vouchers recording the same kind of economic business in a certain period of time in accordance with certain management requirements are summarized and compiled into a summary voucher, so as to reflect the overall occurrence of a certain economic business accounting vouchers, and the summary of the original vouchers is regularly prepared by the relevant responsible persons according to the needs of economic management.

How to fill in the accounting voucher.

1. It should be based on the original voucher that is correct.

The accounting voucher must be accompanied by the original voucher that has been verified and confirmed to be true, complete and legitimate. Except for the accounting vouchers for settlement and correction of erroneous accounts, which can be omitted from the original vouchers, other accounting vouchers must be attached with the original vouchers.

2. Fill in the accounting subjects and sub-items correctly and prepare accounting entries.

When filling in the accounting subjects, the full name of the accounting subjects shall be filled in, and shall not be abbreviated. In order to facilitate the registration of journals and sub-ledgers, sub-headings or even sub-items should also be filled. The accounting entries prepared in the accounting vouchers should generally be one loan or one more loan, so as to avoid the accounting entries of multiple loans and multiple loans.

However, for some special accounting entries, for example, when recovering joint venture investment, only more borrowing and more lending can explain the ins and outs, an accounting voucher should be filled in according to multiple loans and multiple loans, and it cannot be split into several simple accounting entries or accounting entries of one borrowing and multiple loans, and one borrowing and one loan. However, accounting entries for over-borrowing and multi-lending are not common in accounting practice.

When filling in the accounting vouchers, the accounting vouchers can be filled in according to one original voucher, the accounting vouchers can also be filled in according to several original vouchers of the same kind, and the accounting vouchers can also be filled in according to the summary table of the original vouchers.

However, it is not allowed to summarize the original vouchers of different contents and categories on a single accounting voucher. Otherwise, the abstract cannot be filled, the accounting subjects lose their correspondence, the audit is difficult during bookkeeping, and it is easy to cause bookkeeping errors.

Legal analysis: Accounting vouchers can be summarized according to each original voucher, several original vouchers of the same kind, or according to the summary table of original vouchers. Accounting vouchers can be divided into three categories: single accounting vouchers, summary accounting vouchers and account summary tables according to the content they include.

1) A single accounting voucher refers to an accounting voucher that includes only one accounting entry. The above-mentioned special accounting vouchers and general accounting vouchers are single accounting vouchers.

2) Summary accounting voucher refers to the accounting voucher that is re-compiled according to the summary of the same type of single accounting voucher in a certain period. Summary accounting vouchers can be divided into summary receipt vouchers, summary payment vouchers and summary transfer vouchers.

3) Account summary table (also known as accounting voucher summary table, account summary table) refers to the accounting voucher that is re-compiled according to the regular summary of all accounting vouchers in a certain period, and its purpose is also to simplify the registration procedures of the general ledger.

Legal basis: "** Bookkeeping Management Measures".

Article 1 In order to strengthen the management of bookkeeping qualifications, standardize bookkeeping activities, and promote the healthy development of the bookkeeping industry, these measures are formulated in accordance with the Accounting Law of the People's Republic of China and other laws and administrative regulations.

Article 2 of the application, acquisition and management of bookkeeping qualifications, as well as the bookkeeping institutions engaged in bookkeeping business, these measures shall apply.

1.Definition and function of accounting vouchers

An accounting document is an accounting document that records an economic transaction to indicate the impact of the transaction on assets, liabilities, equity, costs, and expenses. The creation of vouchers is a prerequisite for each transaction and is used for journal and general ledger records. It plays a very important role in accounting.

2.Steps to fill in the accounting slips

The procedure for filling out an accounting voucher is divided into four parts: listing the voucher number, filling in the date, describing the economic event, and listing the corresponding accounts and amounts on the debit and credit sides.

3.Fill in the information required for the preparation of accounting vouchers

Filling in the accounting voucher requires a proper grasp of several aspects of information. They include the date of the economic event, the cause of the event, the parties to the transaction, the type of transaction, the amount of the transaction, etc. The accuracy and authenticity of the records can only be guaranteed when this information is fully recorded on the voucher.

4.The type of accounting voucher

Depending on the account, the accountant may need to fill in different forms of accounting vouchers. For example, general accounting documents are used for regular accounting operations, while receipt and payment documents are used to record income and expenditure information for businesses.

5.The relationship between the accounting voucher and the ledger account

A valid accounting voucher should cover multiple ledger accounts, such as assets, liabilities, equity, revenue, costs, expenses, etc. The relationship between the specific effects of economic events in different accounts constitutes the integrity of a document.

To sum up, accounting vouchers are filled in by the company's accounting or financial personnel to record the impact of economic events in order to meet true, accurate and standardized accounting requirements. Accurate accounting vouchers are essential for a company's financial management.

In addition, the filling of accounting vouchers also needs to be carried out in strict accordance with relevant provisions such as accounting regulations and accounting standards to ensure that the filled vouchers meet the actual situation and accounting standards of the enterprise. In the process of filling in, accountants also need to pay attention to the review and approval of vouchers, as well as the follow-up accounting work.

For accounting practitioners, it is very important to master the methods and skills of filling in accounting vouchers. Only through continuous study and practice can we improve the accuracy and efficiency of filling in vouchers, and further promote the improvement of the financial management level and operating efficiency of enterprises.

Finally, accounting vouchers are an indispensable part of corporate financial management, which can help enterprises record economic events, identify the parties to the transaction, and reflect changes in accounting accounts and amounts. Therefore, filling in accurate accounting vouchers is of great significance for the financial management of enterprises.