4. Accounting creden

Section 1 accounting creden1 1. Concepts and types of accounting creden1 2. Roles of Accounting creden1
For every economic business occurrence of any organization, such as cash receipts and payments, material access and settlement of exchange payments, the handling personnel must follow the prescribed procedures and requirements, Fill in the accounting creden carefully, record the date of occurrence or completion of the economic business, and sign or stamp the accounting creden. Some creden must also be stamped with the official seal, responsible for the authenticity and correctness of accounting certificates.
(1) Conceptual accounting creden。 are written proofs of the occurrence or completion of economic business matters, and are also the basis for registering books. Financial responsibilities can be clarified by filling in or obtaining accounting creden. Filling in and reviewing accounting creden。 is one of the specialized accounting methods and the starting point of accounting work.
All accounting creden。 must be strictly reviewed by the relevant personnel. Only those with no errors can be used as the basis for registering the books.
(2) types of accounting creden ( Filling procedures and purposesDifferent, generally can be divided Original credential and registration credential. 1. Original credentialThe original credential is also called DocumentIs obtained or filled in when an economic business occurs or is completed, to prove the occurrence or completion of the economic business, clear the original creden。 of economic responsibilities. Original creden are the raw materials and important basis for accounting, such as invoices, receipts, material warehouse receiving orders, and picking orders.
2. Accounting credentialIt is also referred to as a bookkeeping voucher. The accounting department classifies the original vouchers according to the content of the economic business based on the original vouchers that have not been verified or the original vouchers that have been summarized, and the accounting vouchers filled after the accounting entries are determined, Is the direct basis for registering books.
The original credential records economic information, is the basis for preparing accounting creden,, and is the basis of accounting.
(2) Main differences between the original and original types of accounting creden;: (1) Fill in the original creden; by the handling personnel, and fill in the accounting creden; by the accounting personnel; (2) the original credential is based on Occurrence or completionAnd the accounting credential is based on Original Certificate after reviewFill in. (3) original credential Used only to record and proveThe economic business has occurred or completed; the accounting credential should be based on the accounting subject for the economic business that has occurred or completed Classification and collation. (4) The original credential is for Accounting Attachment of the Credential and basis for filling in the accounting credentialWhile the accounting credential is Basis for registering books.
Ii. Role of Accounting creden the role of accounting creden。 is to provide accounting information. 1. record economic business and provide accounting basis. (Recording and metering) 2. Clarify economic responsibilities and strengthen internal control. 3. Supervise economic activities and control economic operation. (Emphasizing in-process control)
Section 2 Original credential
Homemade original credentialIt refers to the original creden provided by the departments and individuals involved in the internal operation of the Unit for internal use only within the Unit during the execution or completion of an economic business, such as receiving, picking, quota picking, product warehouse receiving, product warehouse picking, debit, payroll, and depreciation calculation tables.
Picking ticket:
External credentialIt refers to the original credential directly obtained from other organizations or individuals when the economic business occurs or is completed, for example, special VAT invoices, settlement creden。 transferred from the bank, receipts for external payment, plane tickets obtained by employees on business trips, and bus/ship tickets. General credentialThe original certificates in uniform format and usage are printed by the relevant departments and used within a certain range. Because the production department is different, the general certificate can be used nationwide or in a certain industry or region. Dedicated credentialOriginal creden。 printed by the Organization and used only within the Organization. Such as the picking ticket.
2. The basic content of the original credential must specify in detail the occurrence and completion of the relevant economic business, and the handling unit and personnel must be clearly stated. Elements: 1) Name of the original credential; 2) Date of filling in the original credential; 3) Number of the Credential 4) Name of the Organization that accepts the original credential (the person who raises the title ); 5) economic business content (including quantity, unit, and amount); 6) Fill in the unit seal. 7) Seal of relevant personnel (department head and handling personnel); 8) Fill in the name of the Credential organization or the name of the applicant; 9) and the attachment of the credential.
Basic Requirements for filling in original creden。: 1. The record must be authentic. 2. Complete the content. The date of year, month, and day must be filled in according to the actual date entered. The name must be complete and cannot be simplified. The name and purpose must be clear and unambiguous. the signatures of relevant personnel should be complete. 3. The procedures should be complete. The original credential obtained from an external organization must have the official seal or special financial seal of the organization. Otherwise, the original credential is regarded as invalid and cannot be used as the basis for preparing the accounting credential. The original creden obtained from an individual must have the signature or seal of the person filling in the form. The original proof of purchase of physical objects must have a proof of acceptance; the original proof of payment must have a proof of receipt from the receiving organization and the recipient, and the payer cannot prove that he has paid the money by himself; after receiving or paying for the business, the cashier should add the "receipt" or "Payment" stamp in the credential to avoid heavy payment. 4. The writing should be clear and standardized. The text and numbers on the original creden。 must be carefully filled in. They are clear and easy to recognize. simplified Chinese characters that have not been published by the State Council shall not be used. For the original creden with the upper and lower case amounts, the upper case amounts must be consistent with the lower case amounts. The original certificate must be written in a pen or carbon pen, except for the original creden. The following requirements should be observed: Arabic numbers should be accurately and clearly written one by one. The Arabic numerals must be preceded by a currency symbol or abbreviated currency name, for example, the renminbi currency symbol "$" or the dollar symbol $. There must be no blank between the currency symbol and Arabic numerals. If the sum number is set to angular, angular, or angular, enter "00" or "symbol" -- ". If there are angular points, enter" 0 "in the split position. do not use the symbol "--". Capital Amount: 1, 2, 3, 4, 5, 10, RMB, angle, minute, zero, overall, all are written in letter or line. If "RMB" is not printed before the capital amount, the words "RMB" should be added. There must be no blank between the words "RMB" and the capital amount, enter the word "whole" or "positive". If there are points, do not enter the word "whole" or "positive. For example, for $300 060.50, the capital amount is written as "RMB million yuan and zero land collection ". Calculation credential, budget payment credential, appropriation credential, enterprise invoice, receipt, bill of lading, contract, contract and other provisions as stipulated in the bank settlement system You must enter all types of creden of the upper-case amount. You must enter only the lower-case amount instead of the upper-case amount.. 5. Serial numbers must be consecutive. The creden。 must be numbered consecutively to facilitate the examination. If the credential has been preprinted with a serial number, such as an invoice or a check, the stamp of "Void" should be stamped when the certificate is written and voided, so that it can be properly kept and not torn. Some important creden, such as check filling errors, cannot be corrected, and cannot be torn up. Instead, they should be filled out after the cancellation formalities are completed. The expired creden, should be stamped with the "Void" stamp, save them together with other root servers in the order of the original number. Use the original credential with a serial number in sequence. 6. Do not modify, scratch, or dig. If the original certificate is incorrect, it should be re-opened or corrected by the Issuing Authority. The rectification department should be stamped with the issuing corporation seal. If the original credential amount is incorrect, it shall be re-opened by the issuing authority and cannot be corrected on the original credential. 7. Fill in the form in time.
(2) Requirements for filling self-made original creden1 1. filling a self-made original creden1 once means the original creden。 completed at a time and recorded only one economic business. Most of the original creden。 belong to this. 2. Fill in the accumulated creden to indicate the original creden。 of the same type of economic transactions that occur multiple times within a certain period of time. Key Aspect 1: cumulative creden。 are valid original creden。 for multiple times. Key Aspect 2: The quota picking ticket used by industrial enterprises is a typical cumulative credential. Key Aspect 3: This feature allows you to continuously register businesses of the same nature within a single credential, generating accumulative counts and balances at any time.
3. The preparation of the summary credential, also known as the original certificate summary table, is a combination of several original creden。 that reflect the same economic business content in a certain period of time, according to a certain standard. Consumption material summary table, salary settlement summary table, sales daily report, travel expense reimbursement form, etc. A summary credential can only aggregate economic businesses of the same type.
(3) Filling of external original creden。 requires that the external original creden。 should be filled by the handling personnel of external entities in the event of economic business of the enterprise's external entities. The original external creden are generally printed by the tax bureau and other departments in a unified manner, or are printed by the economic unit upon the approval of the tax department. The validity of the seal of the issuing authority is effective when the certificate is filled in.
Section 3 Accounting credential

1. Receipt credential refers Accounting creden used to record cash and bank deposits. It is Special creden compiled by the cashier based on the original creden of the inventory cash income business and the bank deposit income business, Data Register cash and bank depositsAnd other accounts.
2. The payment credential is used Recording cash and bank deposit payment services. It is based on the cashier's Prepare the original credential for inventory cash and bank deposit paymentAs the basis for registering cash, bank deposits, and other related accounts.
3. Transfer credential Used to record accounting creden that do not involve cash or bank deposits. In economic business, any business that does not involve the receipt and payment of cash or bank deposits is called Transfer businessSuch as depreciation of fixed assets, raw materials used in workshops, and carry-over costs at the end of the period.

(2) 1. A duplicate credential is also referred to as a multi-Item Accounting credential. It is a credential that reflects all the accounting subjects involved in each economic business case and their amount in the same accounting credential. Is the most common accounting credential used in actual work. 2. A single credential is also called a single accounting credential. It indicates that each accounting credential is only used to indicate the accounting subject involved in economic business matters and the accounting credential of the amount. The purpose of filling in the debit section is called the debit credential, and the purpose of filling in the credit section is called the credit credential. If an economic business involves several accounting subjects, several documentary creden will be compiled..
2. The basic content of the accounting credential must be: 1. the name of the accounting credential; 2. the date of the accounting credential; 3. the number of the accounting credential; 4. summary of economic business matters; 5. the accounting subjects involved in economic business matters and their accounting directions. 6. amount of economic business matters; 7. accounting tag; 8. number of original certificates attached; 9 seal of relevant personnel, such as certification, review, accounting, accounting director, and receipt and payment creden should also be signed or stamped by the cashier.
Iii. Requirements for filling in accounting creden1 1. The nine items above must be complete. 2. The accounting creden3 must be numbered consecutively. 3. The accounting creden。 should be clearly written and standardized. The requirements are the same as the original creden. 4. The basis for filling in the accounting creden。 must be the original creden。 that have been correctly reviewed. 5. Except for the original accounting creden。, the original creden。 must be attached to other accounting creden. 6. If an error occurs when filling in the accounting credential, it should be re-filled. 7. after the accounting creden are filled in for economic business matters, if there are blank rows, the empty rows under the last amount number in the amount column should be crossed out from the empty rows on the total count to block the vulnerability, strict accounting procedures.

4. Audit of Accounting creden

Section 4 transfer and storage of Accounting creden 1. Transmission of Accounting creden The transfer of Accounting creden refers to the transfer procedure between the relevant departments and personnel within the organization from the acquisition or filling of Accounting creden to the archiving and storage process.. The transfer of Accounting creden, should follow Internal Control SystemTo make the transfer procedure reasonable and effective. At the same time, try to save the transfer time and reduce the transfer workload.
2. The custody of Accounting creden the custody of Accounting creden。 refers to the arrangement, binding, archiving and storage of Accounting creden。 after accounting. 1. The accounting creden。 should be bound into a book on a regular basis to prevent loss. After accounting based on accounting creden, the accounting department should sort and sort various accounting creden, on a regular basis, add the cover and back-up of all kinds of Accounting creden along with the original creden attached to the accounting creden, in the order of numbers, and then bind them into a book, and add a seal on the binding line, the binding personnel sign or stamp the binding seal.

4. Accounting creden