For easy reference afterwards, a cover page should be attached, indicating the name of the unit, the year and month it belongs to, the start and end dates, the types of accounting vouchers, the number of start and end numbers, the total number of albums, etc. , and signed by the relevant personnel. In order to prevent disassembly at will, a seal should be affixed to the binding line and sealed by the accountant. If there are too many original vouchers attached to some accounting vouchers, such as receiving and issuing bills, you can also bind these original vouchers into a book and keep them separately, and indicate the X period, number and type of accounting vouchers on the cover. At the same time, the attachments are sorted separately and the name and number of the original voucher are indicated on the accounting voucher.
The bound accounting vouchers shall be kept by a designated person and handed over to the accounting archives for registration and filing at the end of the year. Without the consent of the person in charge of accounting, no one may consult the archived accounting vouchers at will. In general, original vouchers are not allowed to be lent. If other units need to use the original vouchers for special reasons, they may make copies with the approval of the leaders of the unit, but they should be registered in the special register and signed by the provider and the receiver.
The storage period and destruction procedures of accounting vouchers must be strictly implemented in accordance with the relevant provisions of the accounting system. Accounting vouchers that have not reached the prescribed retention period shall not be destroyed by anyone at will. Keeping expired accounting vouchers can only be destroyed after being audited by the unit leader and approved by the superior competent department.