The Difference Method Of Accounting Wrong Account Handling Method

Direct search based on the wrong balance.

The first one is missing or memorizing. Because of careless accounting, it is missing or memorizing an account. It is found only if the account of the difference is directly found. Such accounts are most likely to occur in the same number of accounts in the current period, which may easily lead to omissions or memorizing.

For example, the difference between false accounts is 1000 yuan. In the current period, there are ten accounts for 1000 yuan, which can be repeated to find out whether the 1000 yuan account is missing or repeated.

The second is to string households.

Let's start with bookkeeping.

If a company has two accounts receivable and payable in the unit, for example, the account receivable is a company account receivable of 500 yuan, and the account is wrongly recorded in the account payable company of 500 yuan, which causes the balance sheet to be balanced. However, when the general ledger and the subsidiary ledger are checked, the difference between receivables and accounts payable is 500 yuan, which means that the difference method can be applied to accounts receivable or payable.

Another is that when the subject is aggregated (merge), the loan receivable will be 500 yuan mistakenly as the loan payable to borrow 500 yuan to be aggregated. Similarly, when the general ledger and the subsidiary ledger check, the two subjects simultaneously have a difference of 500 yuan. After checking, if the bookkeeping does not happen, then the subject must be summarized when the subject is aggregated.