Wrong Account Lookup And Correction

1, false account search.

(1) re recording or missing account search.

That is, when the account book is registered, the two sides of the bookkeeping certificate will be renoted or omitted, or only one party should be registered, remembering or remembering the other party only.

The way to find it is to check the general ledger first and check the total amount of the account record separately with the general ledger to determine the "standard account".

Then check with the journal.

If the journal is weighed or neglected, the amount of increase or decrease will be inconsistent with the increase or decrease of the general ledger. If the amount of the journal is larger than that of the general ledger, it will be noted that the journal has been weighed, and the other is the omission.

Finally, according to the difference between the general ledger and the journal, the same amount should be found in the account book or the voucher. If there is, it is a heavy or missing number.

(2) record the way to search in reverse direction.

The reverse direction of bookkeeping means that the number of the additional party should be noted, and it should be credited to the reduction party, or vice versa.

This kind of wrong account often goes wrong when it enters the account.

Due to the wrong direction of accounting, the total number of one side of the account will be increased and the total number of the other party will be reduced, which will lead to a difference between the two sides before and after the change.

This difference is the "2" times of the number.

Therefore, by dividing the difference with "2", the number obtained is the number of wrong directions.

(3) search method of simple slip.

The method of finding digital dislocation.

Digital dislocation is the number of digits error, the wrong amount can be divisible by 9, the business is to remember the number of dislocation.

Then, find this number in the account, magnify the business by 10 times or 10 times.

2. Inversion of numbers.

The inversion of numbers is the reversal of the two numbers in the number.

For example, if 58 is written as 85, it is bound to make the wrong number 27 (85-58) a reversal of the two digit check, divided by "9" and "3", which is the reversal of two digit difference.

The number is reversed by 03, 90, 58, 85, two logarithms.

Third, write wrong or write out the search method of angle and tail number.

Write wrong or write down the number of ends, that is, in the process of bookkeeping, throw or write a wrong number with the corners and points. The search method is to check with the original voucher.

2, false account corrections.

Cashier's registration of cash and bank deposit journal may cause errors in account record due to incorrect accounting voucher. If there is any mistake in the account record, the cashier should timely correct it according to the prescribed method.

(1) marking is more correct.

If there is a mistake in the account book, and the bill has not yet been paid, and the receipts or payment vouchers on it are not wrong, we should adopt the law of marking.

The specific method is to write off the wrong words or figures by a red horizontal line, but the original handwriting can be identified. Then, the correct words and numbers are written in blue or black words above the top line, and the corrections officers are stamped at the corrections to clarify their responsibilities; the wrong figures should be all crossed and corrected, and only the wrong number of them should not be crossed out.

(2) the scarlet letter is more correct.

It means that the accounting items or amounts of the bookkeeping receipts have been erroneous, and have been accounted for.

In general, after "checkout", it is more appropriate to make a mistake.

1. After checking accounts receivable and payment vouchers, it is found that there should be errors in the accounts receivable, loan accounts or bookkeeping directions in the bookkeeping vouchers, but the amount of the account receipts and account books is not wrong, and the scarlet letter should be adopted.

Correction method: use the sum of the red letter to fill in a bookkeeping certificate with the same error content. In the summary column, mark the error of "write off the X certificate for a certain day of a certain month"; then, use a blue or black word to fill in a correct bookkeeping voucher, and mark the "x voucher for a certain door" in the abstract column, and finally register it according to the bookkeeping voucher.

[case 2] an enterprise purchased 10000 yuan of materials, paid payment certificates with bank deposits, and entered accounts according to registration.

According to the original voucher, the accounting entries are as follows:

Borrowing: management cost 10000

Loan: bank deposit 10000

When making corrections, first use the amount of the red letter to fill out a payment voucher like the original payment voucher, and register it with the scarlet letter to write off the original account record.

Borrowing: management cost 10000

Loan: bank deposit 10000

Then, use a blue word or black word to fill up a correct payment voucher.

Borrow: raw material 10000

Loan: bank deposit 10000

According to the above correct accounting vouchers, the original errors can be corrected.

(2) according to the receipt and payment voucher, it is found that the accounts should be credited correctly, but the amount recorded in the voucher and account book is larger than the correct amount to be recorded.

The error belongs to the correct accounting subjects, and the amount is greater than the correct amount of error.