How To Avoid Mistakes In The Cashier'S Work?

There are many kinds of errors frequently encountered in the work of cashiers, which are mainly reflected in the following: the summary of accounting vouchers is uneven, the general ledger is uneven, the sum of the balances of the subsidiary ledger accounts is not equal to the balance of the general ledger account, and the balance after the bank account is adjusted is inconsistent with the bank statement.

There are mainly two kinds of recording errors in practical work:

1.

The use of principles is wrong.

The emergence of such errors refers to errors in accounting documents, such as the filling of accounting documents, the setting of accounting subjects, the selection of accounting forms, and the design of accounting procedures.

For example, the provision of prescribed accounting subjects should not be established, but should not be set up, resulting in untrue assets, liabilities and owners' rights and interests.

2.

。

The main performance is three kinds of omission, repetition and mistake.

It is also wrong to remember accounting subjects.

It's wrong to remember the direction of bookkeeping, misuse the accounting ink (blue black ink is wrong to use red water, or red water misuses blue black ink), and misrecord the amount and so on.

3.

。

The main performance is to use the wrong calculation formula; to choose the wrong calculation method; to choose the wrong unit of measurement and so on.

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The direct merger method of consolidated financial statements (hereinafter referred to as "consolidated statements") refers to the adjustment of the long-term equity investments of a subsidiary when the consolidated statements of the parent company are not adjusted according to the rights and interests law, and the internal investment, internal pactions and other internal pactions are offset by the addition of the net assets and liabilities of the parent company and the subsidiary company, and on the basis of which the method of compiling the consolidated financial statements is compiled.

Corresponding to the merger method is to adjust the equity investment in accordance with the equity method first and then offset the merger, which is called the adjustment merger method, or the equity consolidation method.

Based on the basic principle of the direct merger method, this paper introduces the compilation of the consolidated consolidated statements under direct merger.

The thirty-fourth chapter of the accounting standards for enterprises 2010 explained by the accounting department of the Ministry of Finance (hereinafter referred to as the "explanation") stipulates that the consolidated reporting standards also allow enterprises to prepare consolidated statements directly on the basis of the cost method accounting for the long-term equity investments of subsidiaries, but the resulting consolidated statements should comply with the relevant provisions of the consolidated statement standards.

The above stipulates: (1) the above provisions are the basis and origin of the consolidated consolidated financial statements by direct merger.

(2) the above provisions also set additional conditions for the adoption of the direct merger method, that is, the consolidated statements should conform to the requirements of the consolidated financial statements.

The interpretation of this provision should be generalized. The so-called "consolidated reporting standards", according to the contents of the explanation, contains not only the specification of the consolidated financial statement No. thirty-third, but also the regulation No. second, "long-term equity investment" and the twentieth criteria, "enterprise merger". The reason is that there are no provisions in the thirty-third guidelines for the acquisition of subsidiaries under the same control. The consolidated financial statements should be measured on the basis of the fair value of assets and liabilities of the subsidiaries based on the purchase date. This is only the second and twentieth criteria.

(3) the relevant provisions that conform to the criteria can only be overall. For example, the total amount of assets or liabilities and owners' equity should be combined. The direct merger method should be equal to the amount generated by the adjustment and consolidation method, but it can not be achieved in individual projects.

One of the special entries in the adjustment and offsetting entries is questionable, that is, a single entry has both the nature of adjustment and cancellation, for example, the cash dividend from the parent company is offset by the subsidiary company. The entry listed in the explanation is a debit "investment income" project, which credits the "long-term equity investment" project.

The explanation is to set off the investment income recognized by the original cost method on the one hand. On the other hand, it confirms that the P company receives the cash dividend allotted by S company (the cash dividends in the equity method should be reduced to equity investment).

That is to say, the entry has both the dual nature of adjustment and offset.

In view of the fact that the long term equity investment under the equity method is no longer used under the direct Merger Law, as an internal paction item, when the cash dividend is allocated under the cost method, the subsidiary company records the "profit distribution" subject and the parent company credits the "investment income" subject.

Therefore, when we set off, we should borrow the "investment income" project and credit the "undistributed profit" project.

The entry is adjusted in the column of individual financial statements (debtors and credits), and the offsetting entries are registered in the "offsetting entry (debtor, credit)" column.

Generally speaking, it is of little significance to define these two kinds of entries from the attribute. The author has demonstrated the consolidated statements for many years, and will adjust and cancel the entries in a column, which is collectively referred to as "adjusting and offsetting entries (debtors, lender").

In this way, the adjustment column of individual financial statements of parent company and subsidiary company can not be set up, saving lots of space, and the sum of "consolidation amount" is still in line with the relevant requirements.

Adjusting entries generally deal with the following problems: (1) the factor company and its parent company's accounting policies and accounting periods are inconsistent and adjust their financial statements; (2) when the consolidated statements of subsidiaries are under the same control, the financial statements of subsidiaries should be adjusted according to the fair value of company assets and liabilities in the purchase date; (3) adjusting the long-term equity investment amount of subsidiaries according to the equity method.

(2) the offset of the unrealized internal sales profits and losses contained in the inventory value; (3) the offsetting of the internal fixed assets paction; (4) the offset of the internal fixed assets paction; (4) the offset of the internal business income and the internal operating cost; (5) the offset of the internal purchase commodities as fixed assets, intangible assets and other assets; (6) the offset of the internal interest income and interest expense; (7) the offset of the impairment allowance for the provision of bad debts such as the internal accounts receivable; (8) the offset of the investment income held by the long-term equity investment of the other party; (9) the offset of the equity investment among the group's internal enterprises, including the offset of the long-term equity investment of the subsidiary company and the share of the owner's equity of the subsidiary company. The offsetting entry generally deals with the following problems (excluding the offset of the items in the consolidated cash flow table): (1) the offset of debt and debt within the enterprise group;