How to make a voucher after receiving payment
In the process of business operation, receiving payment is a common financial behavior. In order to ensure that the accounts are clear and compliant, financial personnel need to produce vouchers in a timely and accurate manner. This article will introduce in detail the voucher processing process for receiving payment, and attach structured data examples to help you quickly master the operation method.
1. Processing steps for receipt of payment
1.Confirm payment information: Check bank statements or cash receipt records to ensure that the amount and payer information are consistent with the contract or invoice.
2.Select voucher type: Select the corresponding accounting voucher according to the payment method (bank transfer, cash, bill, etc.).
3.Fill in the voucher content: Including key information such as date, summary, account, amount, etc.
4.Attach relevant documents: Such as bank receipts, copies of invoices, etc., as attachments to the voucher.
5.Review and Archiving: After being reviewed by the financial person in charge, it will be archived and saved according to the number.
2. Example of filling in the voucher (structured data)
| Date | Summary | Accounting account | Debit amount | Credit amount |
|---|---|---|---|---|
| 2023-10-20 | Received payment from XX company | bank deposit | 50,000.00 | - |
| 2023-10-20 | Received payment from XX company | Accounts receivable | - | 50,000.00 |
3. Frequently Asked Questions
1.How to make a voucher for cash receipt?
Cash receipts require a cash receipt form, which must be signed and confirmed by the person handling the payment. The voucher entries are: debit "cash" and credit "accounts receivable" or "main business income".
2.How to deal with electronic bills?
Electronic bills need to be printed with a bank receipt or a copy of the electronic acceptance bill as an attachment, and the accounting method is the same as that of ordinary transfers.
3.Voucher retention period
According to the "Accounting Archives Management Measures", accounting vouchers need to be kept for 30 years, and it is recommended to back up electronic files at the same time.
4. Hot Topic Association
Recently, the "Fourth Phase of Golden Tax" that has been hotly discussed across the Internet has been launched, which puts forward higher requirements for the financial compliance of enterprises. Accurate production of payment receipts is not only an internal management requirement, but also a key focus of tax audits. The following is relevant hot data in the past 10 days:
| Hot search keywords | Search volume (10,000) | Related policies |
|---|---|---|
| Fourth phase of golden tax audit | 285.6 | Announcement of the State Administration of Taxation in September 2023 |
| Electronic accounting vouchers | 178.2 | "Notice on Regulating the Recording and Archiving of Electronic Accounting Vouchers" issued by the Ministry of Finance |
| Accounts receivable management | 92.4 | "Accounting Standards for Business Enterprises No. 22" |
5. Operation suggestions
1. Use financial software to automatically generate voucher templates to reduce manual errors;
2. Establish a three-document matching mechanism of "receipt - invoicing - accounting";
3. Regularly reconcile accounts with customers to ensure the accuracy of accounts receivable balances.
Through standardized voucher management, enterprises can not only improve financial efficiency, but also effectively prevent tax risks. If you need to know more about the setting rules for specific accounts, it is recommended to consult a professional accounting firm.
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