Coordination Of Accounting Error Correction Methods

At present, there are three policy bases for correcting accounting errors, the first is the accounting basic work standard (hereinafter referred to as the "norm"), and the second is "accounting standards for enterprises - accounting policies, accounting estimates change and accounting error correction" (hereinafter referred to as the "guidelines"), and the third is the new enterprise accounting system (hereinafter referred to as the "system").

In the "norms", "guidelines", "the system", there are specialized space to make corrections to accounting errors, which indicates the importance of correcting accounting errors.

However, the handling methods specified in the "specification" for specific accounting errors are inconsistent with the provisions of the guidelines and the system.

How to coordinate is the problem to be solved in this paper.

The third chapter, section second, fifty-first (five) of the "regulation" stipulates that "accounts receipts that have been registered and entered into accounts, and when they find that they have filled in errors in the year, they can fill out a record voucher which is the same as the original contents in the scarlet letter. In the abstract column, mark the word" cancel a certain date on a certain day ", and at the same time rewrite a correct account voucher with the blue word, indicating the word" revising a certain date in a certain day ".

If there is no mistake in accounting, only the amount is wrong, you can also make the difference between the correct number and the wrong number, and make an adjustment bookkeeping voucher.

If a previous year's account voucher was found to be wrong, a corrected accounting voucher should be filled in blue.

At the same time, in the sixty-second section (two) of the third section of this chapter, it is stipulated that errors in account records are caused by errors in the bookkeeping certificate, and the account books should be registered according to corrected accounting vouchers.

The code points out that due to the errors in the accounts receipts, the bookkeeping vouchers and corresponding account records should be corrected at the same time when errors occurred in the account books. It is also requested that corrections should be made to the errors found in the year and the previous year's mistakes.

The errors found in the year should be corrected by the scarlet letter or the supplementary registration method. As to the way to correct the mistakes of previous years, whether a blue word correction document can correct all kinds of errors is not clear.

In 2001, the newly revised standard is compared with the "guidelines" formulated in June 1998. Except for the scope of application in the original listed companies to expand to all enterprises, the provisions of "accounting for misuse of enterprises, accounting estimates and changes, which should be corrected as a major accounting error" (19 articles) are different.

The contents of the tenth part of the third chapter of the accounting error correction part are basically the same as those of the newly revised guidelines.

For the handling of the accounting errors found in this period, the guidelines and regulations are stipulated as follows: (1) the relevant accounting errors identified in this period should be adjusted.

(2) the non major accounting errors identified earlier in the current period, such as profit or loss, should be directly recorded in the net profit and loss of the current period. Other related items should also be adjusted as one of the current periods. If the profits and losses are not affected, the relevant items of this period should be adjusted.

(3) the major accounting errors identified during the current period, such as the impact of profits and losses, should be adjusted to determine the impact of the profit and loss on the current period, and the initial number of other related items in the accounting statements should also be adjusted. If the profits and losses are not affected, the number of relevant items in the accounting statements should be adjusted.

In the "guidelines" and "system", they only stipulate the principles of handling accounting errors, that is to say, adjust the relevant items or initial retained earnings and the initial period of related items in the accounting statements. As to how to adjust the errors, the more precise principle is to be clear in the guidelines.

Comparing the above three provisions, their common ground is that they all distinguish whether the accounting errors belong to the mistakes of this year or the previous ones, and they are dealt with in different ways respectively.

Although the "guidelines" and "system" are expressed in the early stage, while the "specification" is expressed in the previous year, it can be seen from the guidelines listed in the guidelines that the previous year refers to the previous year.

The accounting error correction method introduced in the guide to guideline has the following differences: first, corrections should be made to the accounting errors in this year, the scarlet letter and the supplementary registration method are not adopted in the guide to the guidelines; second, there is no clear correction for the previous year's accounting errors and the non major accounting errors and major accounting errors in the code.

There is another point which is not clear. Is it correct that the correction method of accounting errors in the previous year is the correction method for the accounting errors in this year's guidelines and the non major accounting errors in the previous year? That is, the opposite direction of the blue words. If so, then the correction method of the accounting errors in the previous year is consistent with the guidelines of the guidelines for correcting the accounting errors in the year.

This has become a difference between them.

Accounting is a concrete and meticulous work. Every step has its own reason.

Although the opposite direction is the same as the result of the Hongyu plus and the supplementary registration, the process is different.

The scarlet letter and the supplementary registration act are widely used in the past two years. The author believes that the biggest advantage of these two methods is that when they correct their mistakes, they still retain a clear correspondence between subjects, which can reproduce the original contents of the business and are familiar with and mastered by the vast number of accountants.

The blue word reverse direction is the correct way to correct the wrong subjects in the erroneous credential, and the opposite direction is corrected with the correct subjects. The problem is that some businesses will have incorrect correspondence. For example, the guideline "guideline" case 10 deals with the "fixed assets" subject, and the borrower corresponds to the credit of the "management expenses" subject. In fact, there is no corresponding relationship between "fixed assets" subjects and "management expenses" subjects.

Although there are corresponding relations in some subjects, the result of using this correction method may be mistaken for a business that occurred during this period. For example, guideline 5, business debit "low value consumable" subjects, and credited "fixed assets" subjects. This correspondence may be considered as the business of converting fixed assets into low value and consumable goods this year, but it is actually accounting errors in the current year.

If the corresponding relationship is correct, the subjects are also correct, but the amount is too much. If the cash withdrawal is 1000 yuan, it will be mistakenly recorded as 10000 yuan. The blue word reverse direction correction certificate can only be debit "bank deposit" 9000 yuan, and credited "cash" 9000 yuan. This correspondence is to deposit cash into the bank's business, and the actual business content is completely misinterpreted.

There are still some mistakes, such as incorrect subjects, only small amounts of money, or errors in subjects and amounts.

Therefore, this year's accounting error is feasible by using the scarlet letter plus and the supplementary registration method stipulated in the code.

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The direct adjustment of the current period will not have a significant impact on the current net profit and loss and other related items. However, due to the shortcomings of the blue words in the opposite direction, the correction methods prescribed in the guidelines and guidelines should not be adopted. Correcting the scarlet letter is more appropriate.

For the major accounting errors that affect the profit and loss in the previous year, if a corrected blue letter is made according to the correction method stipulated in the code, it will not be able to completely adjust the related items affected by it, and will have a significant impact on the total profit, income tax and net profit.

For example, the guideline 12 business (the depreciation of fixed assets in the previous year is 150 thousand yuan) is analyzed as follows: the depreciation of the previous year was originally a project that affected the total profit, income tax, net profit and surplus surplus in the previous year. The related subjects included "prior year profit and loss adjustment", "accumulated depreciation", "profit distribution - undistributed profit", "surplus reserve", "deferred tax" and so on.

If we only fill in a blue word correction certificate, it will be a supplementary depreciation, that is, the debit "management fee" of 150 thousand yuan, and the credited "accumulated depreciation" of 150 thousand yuan. The result will reduce the total profit in this period by 150 thousand yuan, reduce the income tax by 49 thousand and 500 yuan, and reduce the net profit by 100 thousand and 500 yuan. This result is not true.

Moreover, handling the previous year's errors as the business of the current period will easily lead to the phenomenon of manipulating profits.

This phenomenon will be avoided if we deal with it in accordance with the guidelines and regulations.

Because "

"And"

It is required to adjust the early retained earnings of the current period (retained earnings including statutory surplus reserve, statutory public welfare fund, arbitrary surplus provident fund and undistributed profit), and adjust the relevant items together, which will not affect the total profit and net profit of the current period, and achieve the purpose of reflecting the results of the current period.

Therefore, for the correction of major accounting errors affecting profits and losses in the previous year, the provisions of the guidelines and systems are reasonable and feasible than those stipulated in the code.

For the major accounting errors that did not affect profits and losses in the previous year, the correction of the relevant items according to the provisions of the regulations would affect the amount of related items in the current period, so that the amount of related items in the current period would be increased or decreased; if the regulations and rules of the system were set up, the initial number of related items in the accounting statements would not happen.

This corrects the mistakes of the previous year and does not affect the amount of the current period of the project.