How To Keep Accounting Vouchers?

It is the common responsibility of all accountants to ensure the safety and integrity of accounting vouchers. The custody of accounting vouchers is the responsibility of the accounting department before filing.

Attention should be paid to the following problems in the custody process: 1, accounting vouchers should be delivered in time and not backlog.

Before the bookkeeping certificate is bookbinding, the original certificate is usually fixed behind the bookkeeping voucher with a clip or pin. During this period, accountants who use account receipts are responsible for keeping the original vouchers and credentials.

It should be delivered in time, and should be strictly prevented from being lost in the process of pmission.

2, the certificate must be kept properly before archiving, so as to prevent damage, contamination, mildew and rat bite.

(3) for the same nature, excessive quantities or all kinds of original vouchers, such as receipts, delivery orders, wage cards, etc., can be kept separately, and the type, date and number of the bookkeeping vouchers are marked on the front cover.

4 documents of various economic contracts and foreign documents should be catalogued separately, kept separately, and marked "annex separately" in the bookkeeping voucher.

(5) original vouchers should not be lent out. Other units and individuals are allowed to read accounting vouchers through the leadership of their units. They should fill in the "accounting file reading list", fill in the names of lending accounting vouchers, access dates, access names and units, read reasons, return dates, and check approvals.

Generally speaking, no accounting personnel are allowed to take out accounting vouchers.

To reproduce, it is necessary to explain the name and number of the accounting documents that have been duplicated. After the consent of the leaders of the unit, they shall be supervised by the accountants of their own units and should be registered and signed.

After the accounting document is bound into a book, 6 persons shall be responsible for the classified custody.