Errors And Finding Methods In Daily Work Of Enterprise Accounting

Accounting practice always gives people a feeling of trouble and tedious. The reason is that the bookkeeping work does not allow errors.

Of course, this requires accountants to use accounting knowledge skillfully and avoid errors as far as possible. On the one hand, they should have the ability to find and correct errors.

Errors and lookup easily include the following aspects: first, the errors that are easy to appear in the original documents, and the basic contents of the original vouchers. Generally, they include: the name of the certificate, the name of the unit or the person to be accepted, the contents of the economic business, the amount of measurement, the unit, the unit price, the sum of money, the date of filling the certificate, the signature of the operator, the number of the certificate, the certificate number, the attachment of the certificate and other documents.

The original certificate should be objective, reasonable and legal, because it is directly related to whether the accounting information of the enterprise is true and reliable, and it is also related to the quality of the work of the accountants in the enterprise, and affects the correct measurement and analysis of the business status of the enterprise. Therefore, the original voucher is the first content that the accountants should check when doing the accounting check.

The mistake of enterprise's original voucher is the source of many errors in accounting.

On the one hand, the mistake of original voucher resulted from the purpose of selfish speculation and selfish motives of people with ulterior motives. On the one hand, it also reflected that the internal management system of the unit was not strict enough, resulting in loopholes.

If an enterprise appears to manipulate original vouchers, it will do great harm to society and enterprises, and it is also very risky for accountants.

There are many errors in the original voucher. In the trial of the original voucher, we should pay attention to the following aspects: the rise of the original 1. certificate, the attention should be paid to the original voucher, the unit should belong to this unit, avoid the appearance of confiscation, or account for the invoice issued by the individual and the original voucher issued by other units to the unit.

Under such circumstances, the original certificate which is not the head of the enterprise can not be included in the contents of the business according to the objectivity principle. Unless there is sufficient proof, the original voucher belongs to the enterprise and can be accounted for.

2. the date of the original voucher, if the date recorded by the original certificate is far away from the date of the account or the date of accounting treatment, this phenomenon is generally not allowed in the day-to-day accounting process of the enterprise. If it occurs, the reason may be due to an artificial adjustment of the profit or loss of the enterprise, or an error in the accounting.

3. the amount or amount of the original voucher is wrong. If the data in the original voucher is wrong, or the difference between the capitalization and the lowercase, it will lead to inconsistent accounting.

4. the original voucher is written wrong. The original voucher does not conform to the requirements of the relevant bookkeeping standard, and it is altered in disorder, especially for some important voucher elements, such as sums, abstracts, unit prices and so on.

The written handwriting in the voucher is unclear, the number is unknown and the content is unknown.

Two. The main purpose of the original voucher inspection is to check and prevent leakage, prevent the errors of the whole system due to the problem of original voucher, and use spot checks to confirm the doubtful points in the accounting statements and account checking.

The inspection of original vouchers can be carried out in the form of check by law and reverse method.

The main contents of routine inspection of original vouchers are: 1.'s analysis and examination of its technical forms. The main purpose is to check whether the compilation of original vouchers is in line with the requirements of the system and regulations, so as to find out whether the original vouchers are compliant, lawful, forged or fraudulent.

The main contents are: whether the elements of the original voucher are available; whether the original documents are clear and complete, whether the correction methods are in conformity with the regulations, whether there is any alteration or alteration; whether the approval and delivery procedures of the original vouchers are in conformity with the prescribed procedures, whether all the personnel are formally signed, whether they have financial seals or paid stamps; whether the homemade original vouchers (including certificates, vouchers, lists, and tables) are continuously numbered, whether their stubs are consistent with the credentials issued; whether the foreign original vouchers belong to the permit tickets that are in compliance with the state laws.

2. inspected the substantive contents, namely, substantive examination of the economic pactions reflected in the original vouchers.

It mainly includes: whether the summary of economic business is consistent with the business content reflected by the original voucher; whether the processing procedures and procedures of the economic business are handled according to the requirements; whether the other related warehouses, outgoing warehouses and other details of the details should be annexed; whether or not anyone uses the original vouchers for fraud.

Two, bookkeeping vouchers are prone to errors and find accounting documents, which are referred to by ordinary accountants as accounting summons. They can pfer economic business from original state to accounting books, playing a bridge and pmission role.

The main function of bookkeeping vouchers is to reflect the method (i.e. accounting entry) applied in accounting treatment of economic business activities, and clarify the responsibility of accounting treatment.

Errors in accounting vouchers may occur in many aspects, which are similar to original vouchers. Errors in accounting vouchers may also be due to factors such as date errors, amount errors, calculation errors, summary errors, formatting errors, numbering errors, etc.

But when checking accounts, we should pay more attention to the characteristics of the bookkeeping errors and find out their special features.

The error of the accounting voucher may originate from the original voucher, which is the continuation of the original credential error. If the accountant obtains the forged original voucher, it can not identify the authenticity of the certificate, fill in the bookkeeping voucher and register it, or it may be the error in the operation of filling up the voucher, and has nothing to do with the correctness of the original voucher, for example, the basic quality of the voucher is poor, so the processing of the relevant economic business is the wrong accounting entry, so that it can not reflect the true face of the economic business activities.

The main mistakes of the bookkeeping voucher are: 1.

The summary of accounting vouchers should briefly reflect the basic situation of the business, but avoid being too simple, or the contents and forms recorded in the record are not standardized. It can not explain the economic activities at the lowest level; or the words are inaccurate, which can easily lead to misunderstanding, or the wording is far from the actual situation.

(2) use errors in subjects.

Without proper use of the relevant accounting subjects, there have been errors in the use of the nature (such as receivables and receivables: pre paid and prepaid, accounts receivable and other receivables, accounts payable and other payables, pending and prepaid, false accounts and real accounts, fixed assets and low value consumables), and content errors. (if the business contents of the subjects are mistaken, such as confusing the difference between bank cheques, bills of exchange and promissory notes, bank bills and promissory notes should be included in bank deposits, the cost of sales will be included in the middle of financial expenses or administrative expenses), the corresponding relationship is wrong (the relationship between the borrowers and the debtors should be mistaken, there will be more borrowing or more loans or other unrelated phenomena).

(3) the use of the certificate is wrong.

The use of income vouchers, expenditure vouchers and pfer vouchers is unknown. For example, many people think that the pfer credential reflects a kind of bank pfer business. This is a wrong understanding. In addition, cash withdrawals from banks or cash payments to banks are not prepared in accordance with the stipulations. Instead, separate receipts and payment vouchers are prepared and duplicate accounts are recorded.

(4) account receipts are numbered or numbered.

Accounting vouchers often involve two or more original vouchers. At this time, the original vouchers should be numbered and the serial numbers should be used to distinguish the different original vouchers.

The number and amount of annexes are wrong. (5)

The number and content of the original voucher attached to the voucher is not in conformity with the credential, or the sum of the amount recorded in the original voucher is inconsistent with the amount recorded in the account receipts.

6) imprint error.

It is difficult to distinguish the credited accounts from the unrecorded credentials without adding the relevant seals or incomplete covers to the entry vouchers. Effective bookkeeping vouchers are difficult to distinguish from those of the invalid accounting documents; the bookkeeping vouchers are not credited and audited.

The basic contents of the bookkeeping voucher are discussed in advance. When checking the problems of bookkeeping vouchers, we should first proceed with the contents of the bookkeeping Voucher: (1) whether the basic elements of the voucher are complete, whether there is a lack or a blank, mainly filling dates, numbers, summaries of business contents, the number of original vouchers, the accounting subjects and their lending directions, filling, cashier, rechecking, and the signature of accounting supervisors, etc., are they clear and accurate?

(2) check whether the use of accounting subjects is in line with the nature and content of economic business, whether it is in line with the relevant financial system and accounting system, and whether the direction and amount of lending are correct.

(3) check the signature column of the bookkeeping voucher, and the signatures of the responsible persons at all levels and the relevant persons are in good condition.

(4) check the details of the account receipts, whether the sum of the total amount is correct, whether there is a lot of calculation, less calculation and miscalculation.

(5) check whether the bookkeeping voucher is consistent with the corresponding account record, whether there is discrepancy between the discrepancy and the accounting certificate.

(6) check with the attached original voucher and see if there is any discrepancy between the quantity, the sum and the summary.

Two) the checking skills of bookkeeping vouchers should be matched with the checking of original vouchers and accounting books.

If checking accounts receipts independently, it is often possible to detect some of the doubtful points or exceptions, but can not find the wrong basis.

So checking account vouchers is neither an end nor a starting point.

Under the circumstances of adopting the check method, the inspection of bookkeeping receipts should be based on the inspection of original vouchers, and follow up the errors in the original vouchers to account vouchers, whether they have "false accounts" or not. The check of vouchers should be the continuation of original voucher checks, and the checking of bookkeeping vouchers also provides direction and conditions for checking account books.

Contrary to the foregoing, it is based on the discovery of problems in the checking of accounting books, and through the checking of vouchers and original vouchers, that is, the examination of vouchers is an in-depth and extension of account checking.

Therefore, the examination of vouchers should be a link in the process of checking accounts. The audited personnel should pay attention to the connection and interaction between this link and other links. Only in this way can we grasp the origin and development of the problems and get twice the result with half the effort.

Three, the common mistakes in accounting books and the accounting books are the carriers that reflect the accounting information and link the accounting vouchers and accounting statements. Therefore, the checking of accounting books is also of special significance.

The accounting books are the main carriers for recording and reflecting economic business information. They are the bridge between economic vouchers and financial statements. The quality level depends on the quality of the documents and the quality of the statements. The large amount of accounting work in enterprises and institutions is concentrated and reflected in the accounting books. Therefore, the analysis and inspection of accounting books is an important aspect of ensuring the quality of accounting and analyzing the level of accounting work of the units under investigation.

Although the errors in accounting books exist in books, the causes of errors are distributed in all aspects of accounting, such as accounting vouchers, mistakes in physical inventory, errors in financial personnel pfer, errors in accounting operations and fraud.

Mastering the common mistakes and errors in accounting analysis is to prompt the audger to pay attention to the types of errors in auditing work, to grasp their performance rules in the account books, and to improve the sensitivity, timeliness and accuracy of finding errors and defects.

There are common errors in 1. account books: (1) account settings are wrong.

That is, the setting of accounts does not conform to the provisions of the accounting system of the enterprise, and is not compatible with the accounting forms and bookkeeping methods of the company, or the accounts should not be set up, but the accounts should not be set up repeatedly.

(2) the bookkeeping basis is wrong.

That is, the accounting system is not in conformity with the requirements of the accounting system, and the internal system is out of control.

(3) the use form of account books is wrong.

That is to say, it is not to use formal accounting books to register business, but to replace accounts by bills, to replace accounts with one account, or to use other books to replace accounts.

(4) the account book is opened and the handover is wrong.

That is, the opening of account books and the pfer of personnel without necessary procedures, on the account title page did not indicate the date of activation, the names of personnel, books, pages, the use of time and so on, accounting personnel pfer without corresponding records, resulting in accounting work is not linked.

(5) accounting errors.

A major record of errors (such as the number of entries, abstracts, etc.).