Making and signing accounting vouchers

1. All economic, financial operations incurred relating to the operation of enterprises must be made accounting vouchers. Accounting vouchers are made only 1 time for one economic, financial operation arising. Contents of accounting vouchers must have full items, must be clear, honest for contents of economic, financial operation arising. The writing in the vouchers should be clear, not erased, not abbreviated. Amounts in words must match correctly the amounts written in numbers.
2. Accounting vouchers must be made in full copies as prescribed for each voucher. Vouchers made in many copies must be made once and for all copies in the same content. In special case, vouchers are made in many copies but cannot write once for all copies, they made be written twice but consistency of content and legality of all copies must be ensured.
3. All accounting vouchers signed fully in accordance with the titles prescribed in vouchers are effective. Electronic vouchers must have electronic signature in accordance with law. All signatures in accounting vouchers must be signed in ballpoint pens or ink pens, not be signed in red ink, pencils, signatures in vouchers used for payment must be signed by each copy. The signature in the accounting vouchers of a person must be consistent and must match the signature registered under the regulations, if the signature is not registered, the signature in following time must match the signature in previous times.
4. Enterprises having no chief accountants must appoint a person in charge of accounting to deal with customers, banks, the signature of chief accountant is replaced by the signature of the person in charge of accounting of such units . The person in charge of accounting must comply with duties, responsibilities and rights provided to the chief accountant.
5. The signature of the head of the enterprise (General Manager, Director or the authorized person), of the chief accountant (or authorized person) and the mark in the voucher must fit the valid mark and signature samples registered in the bank. The signature of accountants in the voucher must match the signature registered with the Chief Accountant. 6. Chief Accountant (or authorized person) must not signed " per procuration" by the head of the enterprise. The authorized person must not authorize to others.
7. Enterprises must open the register of specimen signatures of the treasurers, the accountants, chief accountant (and authorized person), General director (and authorized person). The register of specimen signature must be numbered pages, sealed and managed by the head of the unit (or authorized person) for easy inspection as needed. Each person must sign three specimen signatures in the registry.
8. Individuals who are entitled to or are authorized to sign vouchers must not sign accounting vouchers when they have not recorded or have not recorded fully the contents of vouchers under the responsibility of the signers.
9. The decentralization of signing in vouchers shall be prescribed by the General director (Director) of enterprises in accordance with the law, management requirements ensuring strict control, security of assets.

Source: Circular 200, Article 118