Financial Treatment: How To Deal With Errors In Checking Accounts
Because of the different nature of errors, the time of discovery is first and then adopted. Correction method There are also differences. The following main methods of correcting errors are introduced as follows:
(1) marking is more correct. In the process of filling up the vouchers and registering the account books, corrections may be made if the figures or figures are found to be mistaken. That is, first draw a red line on the wrong word number, then fill in the correct record at the top of the line. When marking, if it is a mistake in writing, it can only pin the wrong part; if the number is wrong, all figures should be sold, not just the wrong number. Attention must be paid to making the original wrong handwriting still legible. After correction, the person in charge shall seal the end of the line to show responsibility.
(2) correction by using red ink 。 After the bookkeeping, if there is something wrong with the account or amount recorded in the bookkeeping year, it can be corrected by the scarlet letter. The so-called scarlet letter is the more correct method, that is, first use the scarlet letter to fill in a bookkeeping account which is exactly the same as the original error, then register it with the scarlet letter, write off the original error record, and use the blue word to fill in a correct bookkeeping voucher, and mark the "revised x x x x certificate", and then register it, so that the original error is corrected. The application of the scarlet letter is to correctly reflect the amount of occurrence in the account book and the corresponding relationship between subjects.
For example, Li Ming was on a business trip, paying 5000 yuan for travel expenses and paying cash checks. This account should be credited to the account of bank deposit, but the account of "cash" should be mistakenly recorded and registered. The correction methods are as follows:
(1) fill in a credit voucher with the same amount as the original error entry, using the scarlet letter. The entries are as follows:
Borrow: other receivables -- Li Ming 5000
Loan: cash 5000
(2) fill in a correct bookkeeping voucher with blue words. The entries are as follows:
Borrow: other receivables -- Li Ming 5000
Loan: bank deposit 5000
Sometimes, there is no mistake in the relevant accounts according to the bookkeeping credentials, but when the amount is greater than the amount to be filled, a bookkeeping certificate can be made up in the red letter amount according to the difference between the correct number and the wrong number. It is registered to enter the account to write off the most part of the account.
For example, the commercial bill of exchange method is used to receive a commercial bill drawn and accepted by the buyer for 10000 yuan as a sale. When filling up the bookkeeping voucher, the amount of 10000 yuan was mistaken for 100000 yuan, and it was more than 90000 yuan. Its entries are:
Borrowing: notes receivable 100000
Loan: merchandise sales revenue 100000
In order to correct the 900O0 yuan that accounts for more than one account, we use the scarlet letter to fill in a bookkeeping voucher. The entries are as follows:
Borrowing: notes receivable 90000
Loan: merchandise sales revenue 90000
According to this Accounting voucher After registration, the original error records of the two subjects of "receivable" and "merchandise sales revenue" have been corrected.
(3) supplementary registration act. After the bookkeeping, it is found that the amount of the account credential credential is less than the actual amount, and the supplementary registration method may be used for correction. When correcting, you can fill in a bookkeeping certificate and fill in a bookkeeping account.
Example: through the account bank received a former buyer's payment of 6500 yuan before payment, the amount was mistakenly recorded as 5600 yuan when the bookkeeping voucher was filled, less than 900 yuan was recorded and registered. When correcting, we should fill in a bookkeeping voucher with a blue mark of less than 900 yuan and register it. Its supplementary corrections are:
Borrow: bank deposit 900
Loan: accounts receivable 900
According to the account receivable, the original errors in the two subjects of "bank account" and "accounts receivable" have been corrected.
Both the scarlet letter and the supplementary registration act are used to correct errors in accounting due to accounting errors. If there is nothing wrong with the bookkeeping voucher, it is a mistake that occurs when the account is registered. This error, which is not recorded by the bookkeeping certificate, can not be corrected by the two methods whenever it is discovered (in practice, because it can not be found for a long time due to regular checking accounts). Because bookkeeping must be based on vouchers. A bookkeeping voucher is not only the basis for the registration of subsidiary ledgers, but also the basis for aggregated registration of general ledgers. On the basis of the same bookkeeping basis, two accounts are not always mistaken. 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 detailed subject error, it will affect the change of the general ledger, and the original correct number will be revised as the wrong number. Therefore, errors that are not recorded by account receipts can be corrected only by the underscore method.
The above is only the method used in the year to find out the errors in filling up the bookkeeping vouchers or registering the account books. If it is found that there are errors in the previous year's account vouchers (indicating the subjects and amounts) and cause the registration of accounting books to be wrong, it should fill in a corrected accounting voucher with blue words. Correction of the impact of errors on accounting. For example, it was found that the amount of a certificate of management expenses last year should be 5600 yuan, and 6500 yuan when it was charged, resulting in a decrease of 900 yuan in profits. Corrections should be made at this time.
Loan: cash (or other subjects)
Loan: previous annual profit adjustment
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