請問一間工程公司的Filing System&voucher System ????

Usually an engineering company has a lot of suppliers and vendors:-
1. A/C payable should be used english characters for filing because you can easily search the outstanding invoices for payment and check against monthly supplier statements received (showing those outstanding invoices). It will be easily to check whether these invoices are complete (no missing invoices).
2. For paid invoices, they should be filed according to the cheque number. It will be more easy for bank reconciliation. (Unless your company's accounting system's voucher number is not the same as cheque number). For post dated cheques, they should be filed in the last month of the year end. Then, these posted dated cheques will be easily identified for bank reconciliation. E.g Dated April cheque filed in March filed is very obvious an bank reconciliation item.
3. Yes, if there is no voucher, the bank transfer will be missing and will be very difficult for bank reconciliation.
4. Voucher is mainly for authorization purpose as no cheque and no paper record if transfer via internet. If no voucher is issued, if there are many transfers, it will be totally difficult to perform bank reconciliation.
5. Usually is Dr. first and Cr. second as most accounting system inputting mode is Dr and followed by Cr.

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