Payment vouchers play an important role, helping to record and control all costs stemming from business activities. In this article, 1C Vietnam will synthesize information about the concept and meaning of payment vouchers, and update the 5 latest payment voucher samples for businesses. Let's find out now!

1. What is a payment voucher? Meaning of cash voucher

A payment voucher is a financial management document created by a business, organization, or state agency to record and approve cash expenses. This is an important tool for control, transparency and accounting of daily costs in business operations. Specifically, the meaning of cash payment slip is expressed as follows:

• Helps be transparent about how businesses use money.
• As a tool to control and manage costs, prevent unnecessary waste.
• It is the basis for cost accounting and comparison with documents and invoices for tax declaration.

Illustration:

Suppose, an employee of company XYZ goes on a business trip to Nam Dinh province to perform services for the business. This employee needs to spend money on food, travel and vacation rentals. The accounting department requires employees to create a payment voucher to propose and approve the advance payment source for that business trip.

Payment slip number: PC123

Date: March 6, 2024

Spending content:

• Food and drink: 500,000
• Travel: 200,000 VND
• Vacation home rental: 700,000 VND
• Total expenditure: 1,400,000 VND
• Voter maker: Nguyen A

2. Content required in payment voucher

According to general regulations of Accounting Documents, the required content of a payment voucher includes the following information:

• Number and name of accounting document.
• Time when accounting documents are prepared.
• Information about the agency, organization, unit or individual that prepares and receives the documents.
• Describe in detail the economic and financial operations arising.
• Information about quantity, unit price and total value of the transaction is recorded in numbers.
• Total amount of accounting documents for receipts and payments recorded in numbers and words.
• Signature and full name of the creator, approver and related people.

3. Latest payment voucher form according to regulations of the Ministry of Finance 2024

Join 1C Vietnam to refer to the latest payment slip samples according to regulations of the Ministry of Finance 2024 below:

3.1. Payment slip form according to Circular 200

Payment voucher form according to Circular 200, or "Circular No. 200/2014/TT-BTC", issued by the Ministry of Finance in 2014. This payment voucher is designed to meet cost accounting and management requirements. corporate finances.

Download the Circular 200 payment form here .

3.2. Sample payment voucher according to Circular 133

Payment voucher form according to Circular 133, or "Circular No. 133/2016/TT-BTC", issued by the National Assembly Finance and Budget Committee in 2016. This is an important tool to help businesses comply with regulations. accounting and cost determination.

Download the Circular 133 payment form here .

3.3. Sample payment voucher according to Circular 132

Payment voucher form according to Circular 132, full name is "Circular No. 132/2018/TT-BTC", issued by the Ministry of Finance in 2018. This is an important form to help businesses prepare and control expenses.

Download the Circular 132 payment form here .

3.4. Payment slip form according to Circular 107

Payment voucher form according to Circular 107, or "Circular No. 107/2017/TT-BTC", issued by the Ministry of Finance in 2017. Using this form helps businesses maintain transparency and accuracy in management finance.

Download the Circular 107 payment form here .

3.5. Sample payment voucher according to Circular 79

Payment voucher form according to Circular 79, or "Circular No. 79/2014/TT-BTC", issued by the Ministry of Finance in 2014. This is an important tool for recording expenses and maintaining transparency in financial management.

Download the Circular 79 payment form here .

4. Payment slip and some frequently asked questions

Below are some questions that you often encounter when preparing a cash payment voucher :

4.1. Do I need to stamp the voucher or not?

According to current regulations, when making a payment voucher, it is necessary to have full signatures of the person making the voucher, the payee, the accountant, the treasurer, the head and a direct round stamp if the head signs, if the head is absent. The leader will give him a hanging seal. Accounting Law No. 88/2015/QH13, article 19, section 2, clause c, requires that "accounting documents must be signed by the person with authority to approve payments, the chief accountant or an authorized person before implementation. " This includes stamping on accounting documents.

4.2. Can the payment date be different from the payment receipt date?

According to Article 24, Clause 2 of Decree 05/2015/ND-CP, "employers must pay wages to employees on time." Therefore, if the date the employee signs and receives the payment slip is the payment date but actually receives it on another day, it is not in accordance with the law.

"Principles of cash accounting" are stipulated in Article 11, section 3 of Circular 200/2014/TT-BTC requiring "When collecting and disbursing, there must be receipts and payment slips and enough signatures according to the regulations of the regulations." accounting documents." The preparation of payment vouchers must be based on actual expenditure activities and must be prepared at the time of payment.

4.3. How many copies should be printed on the voucher?

The number of copies you should print usually depends on the business's management purposes. Normally, payment vouchers have 3 copies:

• Contact 1: Save it at the place where the ballot is made.
• Copy 2: The treasurer saves it to record in the cash book and transfers it to the accountant along with the original documents to enter the accounting book.
• Contact 3: Delivered to the recipient.

Accounting Law No. 88/2015/QH13, Article 19, Section 2, Clause b requires "accounting documents must be prepared in at least two copies and must be fully signed and stamped on all copies, unless otherwise prescribed by law.”

Through the article, 1C Vietnam has helped you learn about payment vouchers as well as prescribed payment voucher samples for your reference. Contact 1C Vietnam immediately for advice and answers to questions about payment vouchers!