According to different economic business contents, the summary contents of accounting vouchers should highlight the factors that are more important to the business. When dealing with different economic businesses, we should emphasize different elements or combinations of elements, which can be summarized as five elements:

1, who

It is necessary to highlight the actors in economic business.

2. What

The content should emphasize the object of economic business.

3. When?

The content should highlight the occurrence time of economic business.

4. Where

The content should highlight the positioning of economic business.

5. Why

The content should highlight the causes of economic business.

Extended data:

Basic requirements for filling in accounting vouchers:

1. All contents of the accounting voucher must be complete.

2. If the accounting voucher is filled in incorrectly, it shall be re-filled. If mistakes are found in the registered accounting vouchers of this year, they can be corrected by the red-letter write-off method.

If there is no error in the application of accounting subjects, but the amount is wrong, you can also supplement an adjustment accounting voucher according to the difference between the correct figure and the wrong figure. When errors are found in the accounting vouchers of previous years, the corrected accounting vouchers should be filled in blue.