For each type of enterprise size, the law will have specific regulations for each type of enterprise. Through today’s article, let’s find out more about the general regulations on accounting documents and the system of accounting voucher forms with Pham Consult. Order of checking accounting vouchers of small and medium enterprises.
What is the law on accounting vouchers and the system of forms of this type of voucher?
Pursuant to Article 84 of Circular 133/2016/TT-BTC, regulations on the order of rotation and inspection of accounting vouchers, specifically as follows:
Accounting vouchers applied to enterprises must comply with the provisions of the Law on Accounting, the Decree detailing a number of articles of the Law on Accounting and amendments and supplements.
Types of accounting vouchers in the list and forms of accounting vouchers are of the type of guidance. Enterprises are entitled to actively develop and design accounting voucher forms suitable to their operational characteristics and management requirements but must meet the requirements of the Accounting Law and ensure clear principles, transparent, timely, easy to check, control and reconcile
In case enterprises do not develop and design their own voucher forms, enterprises can apply the system of accounting voucher forms according to the instructions in Appendix 3 issued together with this Circular to record vouchers. accounting in accordance with the characteristics of production and business activities and management requirements of the enterprise.
Enterprises with specific economic and financial operations subject to other legal documents shall apply the provisions on documents in those documents.
Order of checking accounting vouchers of small and medium enterprises?
Order of rotation and checking of accounting vouchers of small and medium enterprises?
Pursuant to Article 86 of Circular 133/2016/TT-BTC, regulations on the order of rotation and inspection of accounting vouchers, specifically as follows:
– All accounting vouchers made by the enterprise or transferred from the outside must be gathered at the corporate accounting department. The accounting department checks those accounting vouchers and only after checking and verifying the legality of the vouchers will they use those vouchers to record in the accounting books.
– The order of rotation of accounting vouchers includes the following steps:
+ Prepare, receive and process accounting vouchers;
+ Accountants, chief accountants check and sign accounting vouchers or submit them to signers for approval according to their competence;
+ Classification and arrangement of accounting vouchers, accounts and entries in accounting books;
+ Store and preserve accounting documents.
– Order of checking accounting vouchers.
+ Check the clarity, truthfulness and completeness of the criteria and elements recorded on the accounting vouchers;
+ Check the legitimacy of arising economic and financial operations recorded in the accounting vouchers, compare the accounting vouchers with other relevant documents;
+ Check the accuracy of data and information on accounting vouchers.
– When examining accounting vouchers, if detecting violations of the State’s policies, regimes and regulations on economic and financial management, they must refuse to perform them (Do not disburse funds, make payments, warehouse,…) at the same time immediately notify the executive manager of the business for timely handling in accordance with current laws. For accounting vouchers that are not made according to procedures, contents and numbers are unclear, the person in charge of checking or recording must return them, request further procedures and adjustments after that as a basis. carrying.
Thus, through the article on Pham Consult, it has clarified the legal provisions on accounting vouchers and the system of accounting voucher forms. Order of checking accounting vouchers of small and medium enterprises. If you have any further questions, please contact us for further answers.