What are the common problems of filling in accounting vouchers?

Example: On March 11, a batch of products was sold to Licheng Company by means of collection and acceptance settlement, with a payment of 30,000 yuan and a value-added tax of 5,100 yuan, and the collection procedures have been completed. (Attachment 3).

On March 16, the company received a patent right investment from High Fashion, and the value confirmed by the investment parties was 21,000 yuan. (Attachment 1).

On March 25, the company deposited 5,000 yuan in cash into the bank. (Attachment 2).

On March 31, the value-added tax of 3,600 yuan was paid with bank deposits. (Annex 2) on March 31, pay 900 yuan in cash for office supplies of the management department. (Attachment 2) on March 31, after approval, the unexplained cash in hand of 200 yuan was transferred to the outside of the business to fill in the content:

1.Borrow: Accounts Receivable - Licheng Company 35100 Credit:

Sales revenue – 30,000 from product sales

Tax Payable – VAT Payable (Output Tax 5100

2.Debit: Intangible assets 21000

Credit: Bank deposit (or other) 21000

3.Debit: Bank Deposit - Settlement Account 5000

Credit: Cash - Inventory 5000

4.Debit: Tax Payable – VAT Payable 3600

Credit: Bank Deposits - Settlement Account 3600

5.Borrow: Administrative expenses - office expenses 900

Credit: Cash - Inventory 900

6.Borrow: Non-operating income 200

Credit: Cash - Inventory 200

Borrow: 6500 in cash

Credit: main business income 6500

Borrow: Management expenses (or operating expenses) 3000

Credit: cash 3000

Borrow: bank deposit 30000

Credit: main business income 30,000

Borrow: Inventory items (or overheads or operating expenses).

Credit: Bank deposits.

Accounting vouchers are the direct basis for registering the books of the accounting office, so it is particularly important for accountants to fill in the accounting vouchers correctly. What are the general problems encountered when filling in the accounting vouchers?

Frequently asked questions for accountants to fill in accounting vouchers.

Voucher Number Issue:

The purpose of numbering the accounting vouchers is to distinguish the order of processing 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.

Voucher date issue:

The date of filling in is generally the date of the day when the accounting personnel fill in the accounting vouchers, and the date of the economic business or the end of the month can also be filled in according to the management needs.

Ledger Account Issues:

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.

Accountants should first determine the accounting subjects that should be borrowed and credited, that is, accounting entries, according to the economic business content recorded in the original vouchers.

The basic content of the accounting voucher.

Accounting vouchers: accounting vouchers that are directly used as the basis for registering account books are directly used by accountants to classify them according to the content of economic business according to the original vouchers or summary vouchers after auditing.

The basic contents of the accounting voucher are as follows:

1.The name of the accounting voucher, such as "Receipt Voucher", "Payment Voucher", "Transfer Voucher".

2.The date on which the voucher was created.

3.The number of the voucher.

4.The number of summaries of economic business contents and original vouchers and related materials.

5.The accounting accounts (including first-level accounts, second-level accounts or detailed accounts) involved in economic transactions and their bookkeeping directions.

6.The amount of economic transactions.

7.Accounting markings.

8.Fill in, review, bookkeeping, cashier, accounting supervisor and other personnel's signatures.

Accounting voucher classification:

According to the purpose, it can be divided into special accounting vouchers and general accounting vouchers;

According to the filling method, it can be divided into single-entry accounting vouchers and double-entry accounting vouchers;

According to the content of the economic business it reflects, it can usually be divided into receipt vouchers, payment vouchers and transfer vouchers.

Filling in the accounting documents1The economic business contents and figures filled in the true and complete original vouchers must be true and reliable, and conform to the actual situation. The items required to be filled in must be completed one by one, and no omissions or omissions must be made.

2.The writing should be clear and standardized, and the content of the accounting voucher includes the name of the voucher; The date and number of the voucher was completed; Fill in the voucher with the name of the unit or the name of the person who made it; a summary of the content of the economic business; the quantity involved in the economic business, the unit of measurement, the price and the amount of the single start; The external voucher must have the name of the receiving voucher unit.

3.The formalities should be complete, and the relevant departments and personnel should affix their seals and signatures on the accounting vouchers to indicate that they are responsible for the authenticity, correctness, and legality of the accounting vouchers. Accountants must conduct a strict review of the accounting documents that have been obtained, and only accurate accounting documents can be used as evidence for registering various account books.

The accounting vouchers filled in by the accountants are used to record the brief content of the economic business on the basis of the original vouchers that have been audited and correct. So what should I pay attention to in the process of filling in the voucher?

Precautions for filling out the voucher.

Accountants should fill in the accounting vouchers in strict accordance with the prescribed format and content, in addition to the record must be true, the content is complete, fill in in a timely manner, write clearly, but also Lingdan must meet the following requirements:

1) The "Summary" column is a brief description of the economic business content, and the text description is required to be concise and summarized to meet the requirements of the registration book.

2) The accounts that should be borrowed and loaned shall be determined according to the content of economic operations and in accordance with the provisions of the accounting system. The use of accounts must be correct, the name of the accounting account shall not be arbitrarily changed or simplified, and the relevant secondary or detailed accounts must be filled in completely.

3) In the accounting vouchers, the accounts that should be debited and credited must maintain a clear correspondence.

4) After filling in an accounting voucher, the total amount should be added according to the accounting method used to check the balance of the corresponding account.

5) The accounting vouchers must be numbered consecutively to facilitate examination and avoid the loss of vouchers.

6) Each accounting voucher should indicate the number of attachments for future checking.

What is a voucher?

Accounting voucher is an accounting voucher that the accounting department fills in according to the original voucher, records the brief content of economic business, determines the accounting entries, and serves as the basis for bookkeeping.

The contents of the accounting voucher:

1) The name of the accounting voucher and the name of the filling unit;

2) The date on which the accounting voucher was filled;

3) The number of the accounting voucher;

4) a summary of economic and business matters;

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

6) the amount of economic business matters;

7) Bookkeeping marks;

8) The number of original vouchers attached;

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

In general, only at the end of the month, when the profit and loss is carried forward, there can be no original voucher.

Yes. Not all transfer vouchers are acceptable, such as the cost of finished products to the main business.

Carryover, etc., must have the corresponding original documents.

As a payment settlement, the receipt of the other party can be recorded as the original voucher. If the receipts of the company's costs, expenses, and physical assets (without formal invoices) are listed, the relevant taxes and fees need to be paid.