• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    Financial Processing: How To Deal With Bookkeeping Errors

    2016/9/23 22:34:00 13

    Bookkeeping ErrorFinancial ProcessingBookkeeping Data

    Due to the different nature of the error, the time of discovery is first and then Correction method There are also differences. The main methods for correcting errors are as follows:

    (1) Scribing correction method. In the process of filling in vouchers and registering account books, if words or numbers are wrongly recorded, the lineation correction method can be used to correct them. That is, first draw a red line on the wrong words and figures, and then fill in the correct record above the line. When scribing, if the text is wrong, only the wrong part can be written off; If there are errors in numbers, all the numbers should be written off, not just the wrong numbers. When writing off, care must be taken to make the original wrong handwriting still recognizable. After correction, the operator shall stamp on one end of the line to show responsibility.

      (2) Red letter correction method After bookkeeping, if the account or amount recorded in the bookkeeping voucher is found to be wrong in the current year, the red ink correction method can be used to correct it. The so-called red ink correction method is to use red ink to fill in an accounting voucher that is identical to the original error, and then use the red ink to register and enter it in the account to reverse the original error record; At the same time, fill in a correct bookkeeping voucher in blue, and mark it with the "revised voucher with the date of MM/DD/YYYY", so that the original error can be corrected. The red ink correction method is used to correctly reflect the amount and account correspondence in the account book.

    For example, Li Ming borrowed 5000 yuan for his business trip and issued a cash check for payment. When bookkeeping, it should have been credited to the "bank deposit" subject, but it was mistakenly recorded into the "cash" subject, and has been registered in the account. The correction method is as follows:

    ① Fill in a bookkeeping voucher with the red ink amount that is the same as the original error entry. The entry is as follows:

    Debit: other receivables - Li Ming 5000

    Credit: cash 5000

    ② Fill in a correct bookkeeping voucher in blue, and its entries are as follows:

    Debit: other receivables - Li Ming 5000

    Credit: bank deposit 5000

    Sometimes, there is no error in recording them into relevant accounts according to the bookkeeping voucher, but if the amount filled in is greater than the amount to be filled in, a bookkeeping voucher can also be filled in with the amount in red ink according to the difference between the correct number and the wrong number, which can be used to register and enter into the account to offset the overstatement, and "write off the overstatement amount of voucher No. × year × month ×" can be noted in the summary column of the account book.

    For example, using the commercial bill settlement method, 10000 yuan of commercial bills issued and accepted by the buyer are received as sales. When filling in the accounting voucher, the amount of 10000 yuan was wrongly recorded as 100000 yuan, and 90000 yuan was over recorded and recorded. The false accounting entries are:

    Debit: notes receivable 100000

    Credit: Commodity sales revenue 100000

    In order to correct the over recording of 900O0 yuan in the relevant account, a bookkeeping voucher should be filled in with the amount in red ink. The entries are as follows:

    Debit: 90000 notes receivable

    Credit: Commodity sales income 90000

    According to this Bookkeeping voucher After registration and posting, the original error records of "Bills Receivable" and "Commodity Sales Revenue" have been corrected.

    (3) Supplementary Registration Law. After bookkeeping, if the amount filled in the bookkeeping voucher is less than the actual amount, the supplementary registration method can be used for correction. In case of correction, a bookkeeping voucher can be filled in to supplement the amount recorded in the account, and the summary column shall be marked with "Supplement the amount recorded in the voucher No. (MM/DD/YYYY)".

    For example, when receiving the previous debt of 6500 yuan from a buyer through the deposit bank, when filling in the accounting voucher, the amount was mistakenly recorded as 5600 yuan, 900 yuan was understated, and has been registered. In case of correction, an accounting voucher shall be filled out for the 900 yuan that has been written down in blue and recorded in the account. The supplementary and corrected entries are:

    Debit: bank deposit 900

    Credit: Accounts receivable 900

    After registering and posting according to this bookkeeping voucher, the original errors in the "bank deposit" and "accounts receivable" accounts have been corrected.

    Both the red ink correction method and the supplementary registration method are used to correct accounting errors caused by accounting errors. If there is no error in the bookkeeping voucher, but there is a mistake in the bookkeeping, this kind of mistake not caused by the bookkeeping voucher can not be corrected by these two methods whenever it is found (in actual work, due to regular check of the account, it can not be found for a long time), but by the crossed method. Because bookkeeping must be based on vouchers, a bookkeeping voucher is not only the basis for registering sub ledgers, but also the basis for summarizing and registering general ledgers. On the basis of the same bookkeeping basis, it is not necessarily that both accounts are recorded incorrectly at the same time. If the general ledger is not recorded incorrectly, but a subsidiary account has recorded a wrong number, if the red ink correction method or supplementary registration method is used to correct this subsidiary account error, it will inevitably affect the change of the general ledger, that is, the original correct number is revised to the wrong number. Therefore, errors not due to bookkeeping voucher errors can only be corrected with the lineation correction method.

    The above is only the method used for finding errors in filling in bookkeeping vouchers or registering account books in the current year. If errors (referring to the account and amount) are found in bookkeeping vouchers of previous years and lead to errors in account book registration, a corrected bookkeeping voucher should be filled in blue ink. Correct the impact of errors on accounting. For example, it is found that the amount of an administrative expense voucher last year should have been 5600 yuan, but 6500 yuan was wrongly recorded when bookkeeping, resulting in a profit decrease of 900 yuan. The entry to be corrected is:

    Debit: cash (or other subjects)

    Credit: profit adjustment of previous years


    • Related reading

    Basic Requirements For Registering Accounting Books

    Accounting teller
    |
    2016/9/22 20:42:00
    224

    What Is The Relationship Between A Cashier And Other Accountants?

    Accounting teller
    |
    2016/9/21 22:37:00
    417

    What Professional Ethics Should The Teller Staff Follow?

    Accounting teller
    |
    2016/9/20 22:24:00
    430

    How To Set Up And Equip Cashier Institutions And Personnel

    Accounting teller
    |
    2016/9/18 13:05:00
    392

    What Are The Daily Work Contents Of The Cashier?

    Accounting teller
    |
    2016/9/17 20:47:00
    228
    Read the next article

    The New Regulations Issued Jointly By The Ministry Of Finance And The State Administration Of Taxation Are Aimed At Reducing Taxes.

    The deferred tax policy of equity incentive deferred the tax link to the time of equity pfer. Due to the strong mobility of natural persons, the follow-up management of tax is very difficult, and the timeliness of information requirements is high, which requires supporting measures to be in place. The deferred tax preference policy of equity incentive applies only to non-listed company. How to deal with the equity incentive tax policy of listed companies?

    主站蜘蛛池模板: 久久精品日日躁夜夜躁欧美| 国产精品国产三级国产普通话 | 一级毛片免费不卡在线| 久久精品中文无码资源站| avtt2015天堂网| 欧美一级在线免费观看| 国产精品亚洲五月天高清| 亚洲国产美女精品久久| 手机看片在线精品观看| 欧美jizzhd精品欧美| 国产手机在线视频放线视频| 九九精品国产99精品| 麻绳紧缚奴隷女囚| 波多野结衣伦理电影| 在线看欧美日韩中文字幕| 亚洲精品在线免费观看视频| 91精品视频网| 欧美又大粗又爽又黄大片视频黑人| 国产精品偷伦视频观看免费| 亚洲AV综合色区无码二区偷拍| 日韩精品免费一级视频| 欧美综合中文字幕久久| 国产精品永久免费视频| 亚洲AV无码一区二区三区在线| 黄网址在线永久免费观看| 日本一道高清不卡免费| 四虎影视永久在线yin56xyz| 一个人免费播放在线视频看片| 熟妇激情内射com| 国产精品亚洲综合| 久久精品国产亚洲AV果冻传媒| 色偷偷偷久久伊人大杳蕉| 日韩免费在线看| 国产日韩精品一区二区在线观看 | 99热精品在线免费观看| 欧美日韩视频在线观看高清免费网站| 国产精品久久久久影院| 久久国产精品成人片免费| 精品视频一区二区三区| 在线观看网站黄| 五月综合激情网|