Part seven Accounting documents

The concept of accounting documents: Accounting documents is the record of economic businesses, Accounting documents is also a proof to clear the economic responsibility,we will register Book of accounts base on it as well. Accounting documents has great significant in the accounting bookkeeping as follows: 1. To record business, provide information to record. 2. To clear economic responsibility, and to strengthen internal control. 3. To supervise economic activities and control economic operation.

According to the procedure of preparing accounting vouchers and use it in different way,we can divided it into original document and voucher. source document After the economic business happened or complete, the original document is obtained by filling or getting from outside. It records or prove the occurrence or the completion of economic business. 1 、 The species of original vouchers (a) The original vouchers can be divided into two kinds since where they are obtained : source document from outside and internal source document

（ 1) source document from outside It refers to the source document that they were obtained from other units or individuals directly while the business is occurrence or completed (2) Internal source document. It refers to the source document that they were obtained from the enterprise itself.The internal departments and personnel of the business fill the source document while execute or finish a economic business. The source document is only use in the Internal unit.

(b) The source document can be divided into single-record document, multiple-record document and cumulative source document according the different contents and procedure (1). Single-record document. There are only one economic business in the document so it filled only once (2) cumulative source document. There are economic business which were in the same types were recorded several times. (3)multiple-record document

(c) The source document can be divided into special purpose voucher and general purpose voucher according to different format (1). General purpose voucher are be printed by one department and be used in a certain range, they have unified format and method of use. (2). Special purpose documents They are be printed by the enterprise itself, it only be used in the internal unit.

The concept of voucher: voucher is accounting that personnel accountant classify economic transaction according to reviewed and correct original vouchers and fill the accounting documents after determine accounting entry

The types of Accounting voucher: (a) According to the different content of the economic business reflected, The accounting voucher can be divided into receipts and payment vouchers and transfer voucher. 1. The receipts voucher. That is used for recording cash and bank deposit receipt in the business 2. Payment voucher. That is used for recording cash and bank deposit payment in the business 3. Transfer voucher. That is used for recording business that does not refer to cash and bank deposit

(b) According to the different ways to fill the accounting voucher, it can be divided into double account title voucher and single account title voucher The deliver and safekeeping of accounting documents A 、 The deliver of accounting documents The deliver of accounting documents is the course that the accounting documents is obtained to place it on file, they are delivered by the relevant departments and personnel in the unit.

(a) the role of the deliver of accounting documents 1. It is useful to improve economic responsibility system and accounting supervision. 2. It is useful to record businesses timeliness B 、 The safekeeping of accounting documents The safekeeping of accounting documents is work that settling, Binding, filing and registrant after finishing the recording.

The requirements the safekeeping of accounting documents as follows : 1. The accounting documents should be booked regularly in order to prevent from lost. 2. The cover of accounting documents should cover the name of the entity, vouchers types, the number of vouchers sheets and so on, the accountant in charge and the keeper will sign on the cover 3. Accounting documents should be sealed to prevent from drawing out 4.If there are too many original vouchers,they could be booked alone, but the cover of vouchers should contain the accounting voucher ‘s date, numbers and types which they were belong to.. 5. Comply with time about keeping the accounting voucher Strictly, It will not be destroyed before the deadline.