How to keep accounting vouchers?

It is the responsibility of all accountants to ensure the safety and integrity of accounting vouchers. Before filing, the accounting department is responsible for keeping accounting vouchers. Attention should be paid to the following issues during storage:

(1) Accounting vouchers shall be delivered in time and shall not be overstocked. Before the accounting vouchers are bound into a book, the original vouchers are usually fixed behind the accounting vouchers with paper clips or pins. During this period, all accountants who use accounting vouchers have the responsibility to keep the original vouchers and accounting vouchers well. After use, it should be delivered in time, and it should be strictly prevented from being lost during delivery.

(2) The vouchers shall be properly kept after binding and before filing to prevent damage, defilement, mildew, rat bite and moth-eaten.

(3) For the original vouchers with the same nature, too many or needing to be consulted at any time, such as receipt and delivery bills, salary cards, etc., they can be bound separately, and the type, date and number of accounting vouchers should be indicated on the cover. At the same time, indicate "the attachment is ordered separately" and the name and number of the original voucher on the accounting voucher.

(4) All kinds of economic contracts, foreign-related documents and other vouchers should be catalogued, bound and kept separately, and the words "Appendix is set separately" should be marked on the vouchers.

(5) The original vouchers shall not be lent out, and other units and individuals shall, with the approval of the unit leaders, fill in the "Accounting File Access Sheet", and fill in the name, access date, name and work unit, access reason, return date, access approver, etc. of the borrowed accounting vouchers. Access personnel are generally not allowed to bring accounting vouchers out. If it is necessary to copy, the name and number of the copied accounting voucher must be stated, and it shall be carried out under the supervision of the accounting personnel of the unit with the consent of the unit leader, and registered and signed.

(6) After the accounting vouchers are bound into a book, a special person shall be responsible for the classified custody, and shall be registered and filed at the end of the year.