Financial Treatment: How To Deal With Errors In Accounting

Due to the different nature of errors and the time of discovery, the correction methods adopted are different.

The following main methods of correcting errors are introduced as follows:

1. a better way to draw a line.

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.

Two

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After the bookkeeping, if there is a mistake in the year when the account or amount of the account is found wrong, 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 an account voucher which is exactly the same as the original error, and then register it with the scarlet letter and write off the original error record. At the same time, use a blue word to fill up a correct accounting voucher, and indicate the "revised x year x month 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.

The account should be credited to the bank account while the account of "cash" should be mistakenly recorded and registered.

The correction methods are as follows:

(1) to fill in an account voucher with the same amount as the original error entry.

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, according to

No errors are recorded in the subjects concerned, but the amount is greater than the amount to be filled. A bookkeeping certificate can also be filled with the scarlet letter according to the difference between the correct number and the wrong number, and the account should be registered and accounted for, and the account should be written off.

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 accounting voucher, the amount of 10000 yuan was mistaken for 100000 yuan, and it was more than 90000 yuan.

The wrong record is:

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 the entry of the bookkeeping certificate, 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 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.

For example, when the account bank received a sum of $6500 owed by a purchase unit, the amount was wrongly recorded as $5600 when the account receipts were filled, and a less than $900 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 entry of the bookkeeping certificate, the original errors in the two subjects of bank deposits and accounts receivable have been corrected.

The scarlet letter is more correct.

All are used to correct accounting errors caused by 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 mistakenly recorded by the accounting voucher, can not be corrected by these two methods whenever it is discovered (in practice, because it can not be found for a long time due to checking accounts regularly).

Because bookkeeping must be based on vouchers, and a bookkeeping voucher is not only the basis for the registration of fine ledgers, but also the basis for summarizing the general ledger.

On the basis of the same bookkeeping basis, two accounts are not always mistaken. If the general ledger is not mistaken, only a specific subject has mistaken the number. If we use the scarlet letter or the supplementary registration method to correct this breakdown, it will affect the change of the general ledger and correct the original correct 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 accounting vouchers or registering the account books. If it is found that there are errors in the previous year's accounting vouchers (referring to the subjects and amounts) and cause the accounting books to register errors, it should fill in a corrected accounting voucher with blue words.

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