What is the accounting voucher number and how can the accounting voucher be numbered

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The purpose of numbering the accounting vouchers is to distinguish the order of processing of the accounting vouchers, to facilitate the registration of account books and the verification of the accounting vouchers and the records of the account books, to prevent the loss of accounting vouchers, and to facilitate future searching. There are several ways to number a voucher. One is to take all the accounting vouchers in the finance and accounting department as a unified number and compile them as the number of the bookkeepers; One is to number the cash and bank deposit income, cash and bank deposit payment and transfer business respectively, which are numbered as the receipt number, the payment number, and the transfer number; There is also a kind of numbering according to five categories: cash income, cash payment, bank deposit income, bank deposit withdrawal and transfer, which are numbered as cash receipt, cash payment number, bank receipt number, silver payment number, and transfer number.

The number of the accounting voucher for the current month can be filled in on the day when the accounting voucher is filled in, or at the end of the month or when the voucher is bound. Accounting vouchers, whether they are uniformly numbered or classified numbered, should be numbered consecutively in the order of natural numbers in each month. Usually, an accounting voucher is numbered with one number, and no skipping or duplicate numbers are allowed.

Units with a large amount of business can use the "accounting voucher numbering list", in accordance with the method of the unit's accounting voucher numbering, in advance on the numbering list printed with a sequence number, the number is used to pin one, by the witness to write off, in the binding voucher will be attached to the numbering list, so that the number and number of accounting vouchers are clear at a glance, convenient for reference. When it is necessary to fill in two or more accounting vouchers for complex accounting matters, a semicolon should be written, that is, it should be expressed in the form of a fraction after the original accounting voucher number.

You're not on a mission, are you? Isn't the accounting voucher number the sequence number of the voucher?

The number of the accounting voucher is written on a monthly basis, and there are three ways to write it:

1. All the economic business of a month will be numbered according to the economic sequence number. Its numbering method is simple, and it is suitable for the use of units using general accounting vouchers;

2. Number all the economic business of a month, including collection business, payment business and transfer business, in order;

3. All the economic business of a month is numbered sequentially in five categories: cash receipt, bank deposit receipt, cash payment, bank deposit payment and transfer business.

No matter which of the above methods is used, it should be numbered continuously in natural order, and no skipping or double numbers are allowed.

Accounting vouchers. The summary is a brief description of an economic business event, and it is also a way for accountants to understand the content of economic business items from the books and accounting vouchers. Below I will unravel the meaning of the accounting voucher number for you, I hope it can help you.

The voucher number in accounting is a term for accounting bookkeeping in China. It is a regular number composed of accounting vouchers and numbers in order.

1. If you use a general accounting voucher, you can number it in sequence by date, such as "Huizi No. 1, Huizi No. 2." Or "Write down 1, write 2."

2. If you use a special accounting voucher, you can use the following three methods:

1. If the number of vouchers is small, they can be numbered in date order regardless of type;

2. If the number of vouchers is large, it can be divided into three categories, namely, receipt vouchers, payment vouchers, and transfer vouchers.

Each class is numbered consecutively in its own order;

3. If the number of vouchers is very large, it can be divided into five categories, namely, cash receipt vouchers, bank deposit receipt vouchers, cash payment vouchers, bank deposit payment vouchers and transfer vouchers, each of which is numbered consecutively in its own order.

There are many types of accounting vouchers and different formats, but their main role is to the original vouchers.

Classification and sorting, in accordance with the requirements of double-entry bookkeeping, the use of accounting subjects.

Preparation of accounting entries.

Books of accounts are registered. Therefore, the accounting voucher must have the following basic contents:

1) The name of the accounting voucher.

2) The date of filling in the accounting voucher.

3) The number of the accounting voucher.

4) Summary of economic and business matters.

5) The accounting subjects involved in economic business matters and their bookkeeping directions.

6) The amount of economic business matters.

7) Bookkeeping mark.

8) The number of original vouchers attached.

9) Accounting supervisor, bookkeeping, auditing, cashier, document preparation and other relevant personnel signature.

There are many types of accounting vouchers and different formats, but their main role is to classify and sort out the original vouchers, use accounting subjects and prepare accounting entries in accordance with the requirements of double-entry bookkeeping, and register account books accordingly. Therefore, the accounting voucher must have the following basic contents:

1) The name of the accounting voucher.

2) The date of filling in the accounting voucher.

3) The number of the accounting voucher.

4) Summary of economic and business matters.

5) The accounting subjects involved in economic business matters and their bookkeeping directions.

6) The amount of economic business matters.

7) Bookkeeping mark.

8) The number of original vouchers attached.

9) Accounting supervisor, bookkeeping, auditing, cashier, document preparation and other relevant personnel signature.