Vouching txhais li cas hauv kev txheeb xyuas?
Vouching txhais li cas hauv kev txheeb xyuas?

Video: Vouching txhais li cas hauv kev txheeb xyuas?

Video: Vouching txhais li cas hauv kev txheeb xyuas?
Video: Vouching of cash transactions in auditing || vouching of cash payments vouching of cash book 2024, Hlis ntuj nqeg
Anonim

Vouching yog txhais tau tias yog kev txheeb xyuas cov ntaub ntawv nkag mus rau hauv cov phau ntawv ntawm tus account los ntawm kev tshuaj xyuas cov ntaub ntawv pov thawj lossis daim ntawv pov thawj, xws li cov ntawv xa nyiaj, daim debit thiab credit notes, nqe lus, daim ntawv txais nyiaj, thiab lwm yam. vouching tau.

Tom qab ntawd, vouching dab tsi yog nws hom?

Vouching thiab Routine Checking Vouching suav nrog kev tshuaj xyuas niaj hnub uas yog kev kuaj xyuas txhua yam, whereas daim ntawv pov thawj yog ua los ntawm cov ntaub ntawv pov thawj. Daim voucher tej zaum yuav yog daim ntawv muag khoom, daim nqi yuav khoom, daim ntawv them nqi, daim ntawv them nqi, thiab lwm yam. hom ntawm cov ntaub ntawv pov thawj yog hu ua vouchers.

Tsis tas li ntawd, qhov txawv ntawm daim ntawv pov thawj thiab kev taug qab yog dab tsi? Tracing saib daim ntawv nyiaj txiag thiab cov kab txoj hauv kev ntawm cov ntaub ntawv txhua txoj hauv kev mus rau daim ntawv qhia nyiaj txiag. Vouching mus qhov opposite direction. Vouching pib nrog tus lej ntawm daim ntawv nyiaj txiag thiab tom qab ntawd koj pom cov ntaub ntawv qub uas txhawb nqa tus lej ntawd. Vouching muab pov thawj rau qhov tshwm sim.

Kuj Paub, vim li cas daim ntawv pov thawj tseem ceeb hauv kev tshuaj xyuas?

Vouching Yog Lub Pob Txha Ntawm Kev tshuaj xyuas Lub hom phiaj tseem ceeb ntawm kev soj ntsuam yog txhawm rau txheeb xyuas qhov tsis raug thiab kev dag ntxias kom ua pov thawj qhov tseeb thiab ncaj ncees ntawm cov txiaj ntsig tau nthuav tawm los ntawm daim ntawv qhia nyiaj tau los thiab daim ntawv tshuav nyiaj li cas. Vouching tsuas yog txoj hauv kev ntawm kev txheeb xyuas txhua yam kev ua yuam kev thiab npaj kev dag ntxias. Yog li, nws yog lub hauv paus ntawm kev soj ntsuam.

Dab tsi yog vouching thiab nws lub hom phiaj?

Daim ntawv voucher yog cov ntaub ntawv pov thawj hauv kev txhawb nqa kev lag luam hauv cov phau ntawv ntawm tus account. Lub hom phiaj : Main Lub hom phiaj ntawm daim ntawv pov thawj yog txhawm rau txheeb xyuas qhov tsis tu ncua lossis qhov tsis sib xws ntawm kev hloov pauv, kev dag thiab yuam kev. Regularity txhais tau tias tuav cov ntaub ntawv thiab ua haujlwm raws li cov cai, kev tswj hwm thiab kev cai lij choj.

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