How To Review Cash Payment Voucher

Cash payment voucher is the basis for the cashier to handle the cash payment business.

The cashier pays serious attention to the cash payment voucher for each cash payment business.

Its rechecking methods and basic requirements are approximately the same as cash receipts.

When reviewing the cash payment vouchers, the cashier should pay attention to the following points: (1) for cash pactions or cash deposits between banks, or cash in the bank, in order to avoid duplication, the payment documents should be compiled according to the credit subjects involved in the receipts and payments business.

(2) cash payment vouchers, when the scarlet letter appears, the actual business pactions should be an increase in cash income. However, in order to avoid confusion, the cashier should add the cash payment stamp when the seal is stamped on the voucher, so as to indicate that the original economic business has been paid back in full.

When a sales refund occurs, if the amount of refund is less than the starting point of the pfer, cash receipts must be obtained when the cash is refunded. The receipt receivable must be obtained from the other party, and the return invoice should not be used instead of the receipt to prepare the payment voucher. 3.

(4) if the original voucher obtained from an external unit is lost, it should obtain the certificate of the official seal issued by the original issuing unit, and specify the name, amount and economic content of the original voucher, which can be substituted for the original voucher after the approval of the person in charge of the unit.

If it is really impossible to obtain proof, the parties shall write the detailed information, and prove it by the same person, and be approved by the leader in charge and the person in charge of finance, so as to replace the original certificate.

(5) the "original voucher list" (table 6-1) can be used as the basis for filling payment vouchers.

But teller personnel need to review the original voucher.