Compilation Method Of Summary Accounting Voucher

The collection receipts are set by the debit side of the cash account and the bank deposit account, and all the cash receipts and bank deposits in the period (such as 5 days or 10 days) will be set up regularly.

They should be categorized and summarized according to the credit subjects corresponding to the set subjects.

When registering the general ledger, the borrower should be credited to the general ledger account of "cash" or "bank deposit" according to the total number of the collection receipts, and credited to the general ledger account separately according to the total number of credit subjects on the collection receipts.

The summary payment certificate is set up according to the cash account and the bank deposit account, and it is set up periodically (such as 5 days or 10 days).

The debit subjects should be categorized, summarized and compiled once a month.

At the end of the month, the total number of summary payment vouchers is settled, and the general ledger is registered.

When the general ledger is registered,

The total number of payment vouchers is credited to the general ledger account of "cash" and "bank deposit". The borrower is credited to the corresponding general ledger account according to the total number of debit subjects in the summary payment voucher.

Summary of pfer vouchers, usually refers to each subject's credit set separately, regularly all the pfer credentials in this period, according to the debit subjects corresponding to the set subjects to be categorized, summarized and filled out once, and each month is compiled.

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The expiration of the account keeping period can be destroyed in accordance with the following procedures:

(1) put forward the destruction opinions by the archival organization of the unit together with the accounting institutions, compile the books and files, destroy the detailed list, and specify the names of the destroyed files, the volume numbers, the number of registries, the beginning and ending dates and the file numbers, the duration of custody, the period of custody, and the time of destruction.

(2) the person in charge of the unit signs opinions on the destruction of the accounting books.

(3) when destroying accounting books, they shall be jointly dispatches by archival organizations and accounting institutions.

When a state organ destroys its accounting books, it shall be attended by the financial departments of the same level and the members of the audit department.

When the financial department destroys the accounting book, the staff of the same level audit department should take part in the supervision and marketing.

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(4) before destroying the accounting books, the supervisors should check the accounting books destroyed according to the contents listed in the accounting books destroyed; after destroying them, they shall sign and seal the books on the accounting books destroyed, and report the situation of the supervision to the person in charge of the unit.