Basic Knowledge Of Cashier Operation: Keeping Accounting Vouchers And Common Errors

There are many kinds of errors frequently encountered in accounting work, which are mainly shown in:

The summary table of bookkeeping vouchers is uneven, the general ledger is uneven, and the sum of the balances of the subsidiary ledger accounts is not equal to the balance of the relevant accounts of the general ledger; The adjusted balance of the bank deposit account is inconsistent with the bank statement. There are three common recording errors in actual work:

(1) Incorrect accounting principles and principles. This error occurs when Accounting voucher Errors that do not conform to the accounting principles, principles and standards occur in all aspects of accounting, such as the filling of, the setting of accounting subjects, the selection of accounting forms, and the design of accounting procedures. For example, there are no prescribed accounting subjects, and those that should not be set up are set up in disorder, which leads to the untruthfulness of assets, liabilities, and owner's equity; The expenditure scope and standard stipulated in the current financial system are not strictly implemented.

(2) Bookkeeping error. It mainly includes omission, re recording and error recording. Misrecording is also shown as misrecording of accounting items. The bookkeeping direction is wrongly recorded, the bookkeeping ink is wrongly used (blue black ink misuses red ink, or red water misuses blue black ink), and the amount is wrongly recorded.

(3) Calculation error. The main performance is that the calculation formula is wrong; Wrong calculation method selected; Wrong selected UoM, etc.

It is the common responsibility of all accounting personnel to ensure the safety and integrity of accounting vouchers. Before filing, the accounting department is responsible for keeping accounting vouchers. Then, accountants should pay attention to the following issues in the custody process:

(1) Accounting vouchers shall be delivered in time and shall not be overstocked. Before the bookkeeping vouchers are bound into volumes, the original vouchers are usually fixed behind the bookkeeping vouchers with paper clips or pins Bookkeeping voucher Our accounting staff are responsible for keeping the original vouchers and bookkeeping vouchers. It shall be delivered in time after use, and shall be strictly prevented from loss during delivery.

(2) Voucher in binding Before archiving in the future, it shall be kept properly to prevent damage, dirt, mildew, rodent bites, insect bites, etc.

(3) For the original vouchers of the same nature, excessive quantity or various kinds that need to be consulted at any time, such as the receipt and distribution sheets, wage cards, etc., they can be bound and kept separately, and the type, date and number of the bookkeeping voucher shall be indicated on the cover, while the "attachment shall be separately prescribed" and the name and number of the original voucher shall be indicated on the bookkeeping voucher.

(4) All kinds of economic contracts, foreign related documents and other vouchers shall be separately catalogued, bound and kept separately, and the bookkeeping voucher shall be marked with "appendixes shall be separately bound".

(5) The original vouchers cannot be lent out. When other units and individuals access accounting vouchers with the approval of the leader of the unit, they should fill in the "Accounting File Access Form", and fill in the name of the borrowed accounting vouchers, the access date, the name and work unit of the access person, the access reason, the return date, the access approver, etc. Generally, the access personnel are not allowed to carry the accounting vouchers out. If it is necessary to copy, the name and number of the copied accounting voucher shall be stated, and it shall be carried out under the supervision of the accounting personnel of the unit after being approved by the leader of the unit, and shall be registered and signed.

(6) After the accounting vouchers are bound into volumes, they shall be kept by special personnel by category, and shall be registered and filed at the end of the year.

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