What Are The Ways To Prevent Misaccounting?

When we grasp the various rules of wrong accounts, we can take some measures to prevent misaccounting.

1., we must first strengthen the review. Qualified units should be provided with full time review, and few staff can review each other or check themselves. Review must be carried out from the preparation of accounting vouchers, accounting vouchers summary, bookkeeping, checkout and statements. To review 。 This is the most basic way to prevent mistakes.

2. voucher compilation and Bookkeeping When writing numbers should be written according to the standard, instead of writing odd numbers, let the bookkeeping staff mistake and misrecord, resulting in "pictographic errors", which is an important link to avoid misaccounting.

3., we must concentrate highly on all aspects of making evidence, keeping accounts, calculating accounts and preparing statements. You must not keep your bills on one side, but you will easily miss the books. Accounting must be highly centralized when it is bookkeeping. This is the fundamental condition for preventing misaccounting.

4. master errors of account After the rule, when keeping accounts, we are always vigilant against errors, such as reverse, shift, reverse, wrongly written, wrong, string, etc., which effectively reduce errors.

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Tax accounting is a special professional accounting in tax system and accounting. The following four aspects will be introduced from the following aspects: legality, independence, intermodulation and planning.

From the concept of Taxation, we can know that tax accounting is based on tax law, that is to say, tax accounting must be based on national tax laws and regulations. At the same time, tax accounting should also be based on accounting regulations, because accounting laws and regulations are the basis for tax accounting and the concretion of tax laws and regulations. Therefore, the tax accounting is directly subject to the significant characteristics of the tax law. This is also an important sign that tax accounting is different from other professional accounting.

Tax accounting is not a professional accounting which is juxtaposed with enterprise financial accounting. It is only a special area of enterprise accounting, that is, accounting and reflecting the tax related parts in the production and operation activities of an enterprise. Its accounting is also based on accounting theory. However, compared with other accounting, tax accounting has its relative independence, because the tax basis stipulated by the state is different from that of the enterprise accounting system, and its processing methods and calculation caliber are not the same. Therefore, the tax accounting has its own independent handling criteria, such as the relevant regulations of self produced goods as sales, which reflects the relative independence of the accounting methods and contents of tax accounting.

Financial accounting is to meet the needs of investors, creditors and managers, and tax accounting is to meet the needs of tax collection and managers' tax planning. Therefore, there are certain differences in income recognition, inventory valuation, depreciation and bad debt preparation, resulting in certain differences between pre tax accounting profits and taxable income. However, the differences between them can be adjusted according to the causes of differences.

Planning refers to the tax burden of enterprises can be achieved through reasonable planning to achieve tax avoidance goals. For example, in the inventory accounting, the weighted average and FIFO are compared; accelerated depreciation and straight-line method are used for depreciation of fixed assets; tax preferences are used.