What Is Evidence of Financial Responsibility?
Written proof of registration of accounting books based on a certain format. It is used to record the occurrence of economic business, to clarify economic responsibilities, and as a written proof of bookkeeping basis. There are original vouchers and accounting vouchers.
Financial voucher
- To put it simply: general financial vouchers are divided into three types: collection, payment and transfer.
- This is filled in after accounting, and related attachments (such as a copy of the contract,
- The basic content of the financial voucher must be complete: summary, subject, amount, date of certification, and of course the direction of borrowing.
- The original documents (of the same day, of course) of multiple similar economic businesses are added up in the same account amount. Included in the corresponding loan account, there are also detailed accounts.
- Fill in the accounting voucher according to the original voucher, register the detailed ledger according to the voucher, fill in the general ledger according to the amount of the detailed voucher, and issue a report.
- Order voucher original voucher ---- accounting voucher ---- specific ledger ---- general ledger ----- statement --- voucher binding
- Accounting vouchers are written certificates that record economic business, clarify economic responsibilities, and prepare accounting books based on a certain format. The former is the original written certification that was completed when the economic business first occurred, such as sales invoices and payment receipts. The latter is based on the original vouchers and is used as written proof of each classified account recorded in the books, such as receipts for receipts, payment vouchers, and transfer vouchers.