Accounting Techniques To Make Accounting Clearer

Adjusting accounts generally refers to a content of accounting treatment, that is, adjusting accounts to achieve expected or specified results.

In accounting work, there will often be time to adjust accounts. Here are some tips for adjusting accounts.

Bookkeeping vouchers are not only the basis for registration of subsidiary ledgers, but also the basis for aggregated registration of general ledgers.

On the basis of the same bookkeeping basis, if the general ledger is not mistaken, it is only a specific subject that has mistaken the number. If we use the scarlet letter or the supplementary registration method to correct this specific subject error, it will inevitably affect the change of the general ledger, and the original positive accuracy will be corrected as the wrong number.

If the bookkeeping voucher is correct, a mistake occurs when the registration is entered, resulting in an inconsistency between the general ledger and the detailed account amount.

Some mistakes are mistaken for the amount of money, and the amount of the borrowers and the borrowers are the same.

Yes, but accounting accounts, both sides of the account are memorized or omission, which do not affect the trial balance of accounting books. And some months do not check certain general ledgers and detailed accounts, which can not ensure their consistency. All these may lead to postscript clerical errors until the end of the month after checkout.

Therefore, it is not appropriate to adopt the law of crossed lines to cross the number of clerical errors and the accounting subjects.

As the postage error is crossed to the following month, it is found that if the correction is adopted, it will not only make the accounting page much more positive, but also make the account record not in line with the balance of the month and the total number of accumulated accounts. Moreover, the wrong record correction for the accounting subjects will cause the number of wrong records to be written off and no correct number can be recorded.

The number of clerical errors is found over the month, and the clerical error of the account string and other household pactions can be corrected according to the principle of the scarlet letter or the supplementary registration law. It is unnecessary to prepare accounting vouchers.

If sales income is 4500 yuan in March 10th, accounts will be temporarily charged.

The No. 25 bookkeeping certificate is correct, debit: accounts receivable 4500 yuan, credit: the main business income is 4500 yuan, but the total amount of registered general ledger and subsidiary ledger is mistaken for 5400 yuan.

In April 10th, the clerical error of checking accounts was found in reconciliation with accounts receivable units, and immediately corrected: the "main business income" (credit) and "accounts receivable" (borrowers) general ledger (or summary of subjects) and their accounts were immediately corrected.

They were written off 900 yuan in the red letter respectively, indicating that the account slip of March 10th accounted for more than 25 of the accounting errors. In addition, in March 10th, the account book and the account page of the 25 account were marked with 900 yuan, which was corrected in April 10th.

In the above example, it is emphasized that the accounting voucher is no longer made corrections. This is because the original account voucher is unmistakable, and the accounting bookkeeping should be consistent with the accounts.

It is very necessary to note each other's original bookkeeping vouchers and account records and corrections of account books.

In this way, it is convenient for

It is also convenient to make corrections to the balance of the balance and the monthly and accumulated numbers in the account books after correction.

If it is found that there are errors in the previous annual bookkeeping vouchers (the subjects and amounts) and the registration errors of the account books are made, a corrected accounting voucher should be filled in with blue characters, correcting the impact of account errors on profits.

For example, it was found that the amount of a certificate of administrative expenses last year should be 4500 yuan, and 5400 yuan when it was charged, resulting in a decrease of 900 yuan in profits.

Corrections should be made at this time.

Borrow: cash (or other subjects) 900

Loan: previous year profit and loss adjustment 900