What is the classification standard for original vouchers and accounting vouchers

Accounting vouchers are divided into original vouchers according to the different procedures and uses of the preparation.

and accounting vouchers.

Original vouchers are divided into foreign and self-made original vouchers according to different **. According to the different filling procedures and contents, it is divided into one-time vouchers, cumulative vouchers and summary vouchers. According to the different formats, it is divided into general vouchers and special vouchers.

Accounting vouchers are based on the accounting processing done by the original vouchers, which are generally externally obtained to record economic business units, and the main distinction is that one carries out accounting processing and one records economic business.

Accounting vouchers are divided into receipt vouchers, payment vouchers and transfer vouchers according to the different economic contents of the response.

According to the way of filling, it is divided into double-entry accounting vouchers, single-entry vouchers, and summary accounting vouchers.

The original document, also known as the document, is when an economic transaction occurs or is completed.

Written documents obtained or filled in to record or prove the occurrence or completion of economic transactions. It can not only be used to record the occurrence or completion of economic operations, but also to clarify economic responsibilities and carry out accounting.

The original data and important basis of the work is the most legally effective document in the accounting data.

Work order number, purchase and sale contract.

Various documents such as material purchase application forms that cannot prove the occurrence or completion of economic business cannot be used as original vouchers and recorded on the basis of accounts.

According to what is the classification of accounting vouchers, they are divided into original vouchers and accounting vouchers: filling procedures and uses.

Accounting vouchers are divided into original vouchers and accounting vouchers according to their preparation procedures and purposes, the former is also known as documents, which are original written proofs that are filled out at the initial occurrence of economic shortages, such as sales invoices, payment receipts, etc.

The latter, also known as accounting vouchers, is based on the original vouchers that have been audited and correct, classified according to the content of economic business matters, and the accounting vouchers filled in after the accounting entries are determined. It is the direct basis for logging into the account book, and the commonly used accounting vouchers include receipt vouchers, payment vouchers, transfer vouchers, etc.

Filling requirements: 1. The record should be true.

The economic business content and figures filled in the original voucher must be true and reliable, and conform to the actual situation.

2. The content should be complete.

The items required to be filled in in the original voucher must be filled in one by one, and shall not be omitted or omitted.

3. The procedures should be complete (signature, seal: who issues the ticket and who seals, who handles and who signs).

The original voucher made by the unit must be signed and sealed by the leader of the handling unit, Shibi people or other designated personnel;

The original voucher issued to the outside world must be stamped with the official seal of the unit;

The original voucher obtained from the outside must be stamped with the official seal of the filling unit;

The original voucher obtained from the individual must be signed and stamped by the person who filled it out.

Visa Signature Requirements. The original voucher obtained from a foreign unit must have the official seal of the filling unit; The original voucher obtained from an individual must be signed or stamped by the person who filled it out. The original voucher issued to the outside world must be stamped with the official seal of the unit.

Accounting vouchers are divided into original vouchers and accounting vouchers, and their classification standards are according to the filling procedure and purpose.

Accounting vouchers are divided into accounting vouchers and original vouchers, and their classification standards are according to the filling procedure and grinding purpose.

Accounting vouchers refer to written proofs that record the occurrence or completion of economic operations, and are the basis for registering account books, including paper accounting vouchers and electronic accounting vouchers.

Original vouchers, also known as documents, refer to the original vouchers obtained or filled in when economic transactions occur or are completed to record or prove the occurrence or completion of economic transactions.

The original voucher should have the following basic content (also known as the original voucher elements):

the name of the voucher;

the date on which the voucher was completed;

The name of the unit and the name of the person who filled in the voucher;

The signature or seal of the handling personnel;

The name of the entity accepting the voucher;

economic business content;

Quantity, unit price, and amount.

Accounting vouchers, also known as accounting vouchers, refer to the accounting vouchers that are classified according to the content of economic business according to the original vouchers that are audited and correct, and filled in after determining the accounting entries, as the direct basis for registering account books.

The accounting voucher must have the following basic contents:

the date on which the voucher was completed;

voucher number; Economic Business Summary;

Accounts receivable and creditable;

Amount; the number of original vouchers attached;

Signature or seal of the person who fills in the voucher, the auditor, the bookkeeper, the person in charge of the accounting institution, and the person in charge of accounting.

The original voucher is a voucher obtained or filled in by the relevant handler when the economic business occurs, and can record and prove the occurrence or completion of the economic business, so what are the classifications of the original voucher?

According to the classification, there are three types of original documents:

The first category is self-made and external vouchers, including internal vouchers, which are generally filled in by internal personnel of the enterprise, such as warehouse management personnel to fill in and out of the warehouse to make a bill, salespeople to fill in the commodity transfer sheet with a smile, accounting personnel to make a salary table, cost and expense table and so on. External vouchers are documents obtained from outside the enterprise, such as train tickets, plane tickets, invoices for the purchase of goods, etc.

The second category is according to the different procedures and contents of the filling, including four categories: one-time vouchers, cumulative vouchers, summary original vouchers and bookkeeping vouchers. A voucher refers to a voucher that only records one economic transaction or records several economic transactions of the same nature at the same time. For example, picking lists, borrowing orders.

The cumulative voucher is a voucher that records economic transactions of the same nature on a monthly basis. The summary of original vouchers is the compilation of multiple original vouchers reflecting the same economic business in a certain period of time.

The third type is divided into general vouchers and special vouchers according to different formats. The general voucher is the original voucher uniformly printed by the relevant departments, used within a certain range, and unified in format and usage method. For example, our most common VAT special invoices and general VAT invoices.

Special vouchers are generally printed internally and used internally, such as warehousing lists, picking lists, etc.

Workaround for lost original documents.

If the original voucher is lost, then the original voucher should be completed, if the lost is a self-made original voucher, you can make a new original voucher. If you lose a copy of the invoice, you can make a copy of the company's stub copy for accounting. If you lose an external voucher, you need to contact the other party and make a new copy as the original voucher, if you lose a bank document, you can contact the bank to make up the bank receipt.

Answer]: 1 (1) Accounting vouchers can be divided into two categories: original vouchers and accounting vouchers according to the different procedures and uses of their filling;

2) The original voucher can be classified according to three different criteria: The original voucher can be divided into foreign original voucher and self-made original voucher according to its difference; According to the different procedures and contents (methods) of the original hail vouchers, they can be divided into one-time vouchers, cumulative vouchers, and summary vouchers; According to the different formats of original vouchers, they can be divided into general vouchers and special vouchers;

3) Accounting vouchers can also be classified according to different standards: Accounting vouchers can be divided into collection vouchers, payment vouchers and transfer vouchers according to the different contents of their economic business; According to the different ways of filling, it can be divided into double-entry accounting vouchers and single-entry accounting vouchers.