E ISSN: 2583-049X

International Journal of Advanced Multidisciplinary Research and Studies

Volume 3, Issue 5, 2023

Evaluate the Use and Management of Accounting Vouchers at Commercial Enterprises

Author(s): Thi Huong Tram Le, Thi Hong Vu


The article uses document research and survey methods to complete the set research objectives. Accordingly, the theoretical basis of commercial enterprises, accounting organization in commercial enterprises and use and management of documents have been presented specifically in the article. To clarify the current situation, existence, and reasons why the use and management of accounting vouchers at commercial enterprises is not complete, the authors conducted a survey of 54 samples including employees and managers. Accounting departments at businesses. Statistical data results have shown that many commercial enterprises have not met the control and update requirements in designing accounting voucher templates. Some documents of businesses during the preparation process did not ensure enough necessary information. Regulations for checking accounting vouchers of accountants are still limited, some documents lack content. Organizing and building document circulation processes at small and medium-sized commercial enterprises is formal and has not been specified by specific written processes. The cause of the above problems is that the "Checking accounting voucher" activity has not been carried out in accordance with regulations. From the above problems and causes, we propose: Developing a process for converting documents into effective documents. Regularly check documents to ensure document recording activities comply with legal regulations.

Keywords: Accounting Voucher, Commercial Enterprises, Management

Pages: 1453-1457

Download Full Article: Click Here