How To Deal With All Kinds Of Original Vouchers?

In the process of examining the original vouchers, accountants (cashiers) should conscientiously carry out the duties and powers entrusted to the accounting law, adhere to the system and stick to the principles.

Expenditures for violation of state regulations, expenditures exceeding planned, budgetary or exceeding the prescribed standards, violation of prepaid funds prescribed by the system, illegal sale of materials and materials, arbitrarily lending, selling, scrapping and disposing of property materials, and accounting documents should not be handled according to the provisions of the state's provisions on the division of costs and expenses and the division of production costs.

Accountants should return the credentials which are incomplete in contents, incomplete in formalities and errors in figures, and require the person in charge to fill in the procedures or make corrections.

If the original document is falsified or seriously illegal, such as forgery or alteration of the certificate, the accountant shall, at the same time not refuse to do so, detain him, and report to the unit supervisor or the supervisor in time, requesting to find out the cause and investigate the liability of the party concerned.