Accounting voucher binding refers to the arrangement of accounting vouchers into a book. Accounting vouchers should be regularly bound into volumes. Bookkeeping vouchers are bound into a book, including bookkeeping vouchers and original vouchers, that is, bookkeeping vouchers. Bookkeeping vouchers shall be bound together with the original vouchers attached to them according to the voucher type, payment voucher, transfer voucher and serial number. The original vouchers that need to be saved separately, such as the salary table and bonus table that need to be consulted frequently, can be put into a single volume; There are too many vouchers, such as picking lists, invoices, bills transferred from hospitals, etc. , can be classified and summarized before being put into a single book; Some important documents, such as documents, lists, contracts, contracts, deposit receipts, etc. , you can register separately and put it into a single book. Stubs and photocopies of the original vouchers retained by the filling department should also be bound into volumes according to the category, date and number order of the vouchers. When accounting vouchers are bound into a book, a front cover and a back cover shall be attached. The cover should explain the binding date, content, number of albums and the binding of various vouchers.
Accounting voucher custody is the protection and management of accounting vouchers. Requirements for keeping accounting vouchers: (1) All kinds of accounting vouchers should be delivered in time, and there should be no backlog. After registration, it shall be kept in the order of classification number and shall not be scattered or lost. (2) All kinds of accounting vouchers, together with the attached summary table of original vouchers, should be neatly folded, bound into a book on schedule in abbreviated order, with a cover indicating the name of the unit, year, month, day, voucher type and start-stop number, and the bookbinder should sign or seal the binding line. For a large number of original vouchers, such as material receipts and issue orders, they can be bound separately, and the date, number and type of accounting vouchers can be indicated on the cover. At the same time, indicate "the number of pieces is set separately" and the name and number of the original voucher on the accounting voucher. The custody of accounting vouchers refers to the sorting, binding and filing of accounting vouchers after bookkeeping. Accounting vouchers are the basis of bookkeeping and important economic files and historical data, so accounting vouchers must be properly sorted out and kept, and must not be lost or destroyed at will.