Cashier'S Basic Account Book: Cashier'S False Account And Its Search

When a cashier is checking out on a daily or monthly basis, especially at the daily checkout, there will be a balance between the final balance of the journal and the initial balance plus the total amount of the current period minus the total number of expenditures in the current period, or if the balance of the journal is not in conformity with the balance at the end of the general ledger.

There are many reasons that lead to the wrong accounts of the cashier.

(1) the bookkeeping direction is wrong.

At the time of bookkeeping, the borrower and the credit record are reversed in the account book, the debtor is credited or the lender is debited.

If the number of the scarlet letter should be mistaken for the blue word, or the blue word number that should be remembered is mistaken for scarlet letter, this is also an error in the bookkeeping direction.

(2) missing.

When the account is charged, the sum of the amount of a certificate is omitted from the account book.

(3) remember again.

The amount of registered accounts is recorded again and again.

(4) mistaken subjects.

When it comes to keeping accounts, you should put the money in the bank account.

(5) digit digit shift.

The number of digits is moved at the time of bookkeeping, that is, capitalization is small (fewer 1 or 0) or larger (1 or 0).

For example, write 100 to 10 or 10 to 100.

(6) the number of figures is reversed.

At the time of bookkeeping, the registration of two adjacent figures in a number is reversed.

For example, write 12 into 21123 and write it 132.

(7) calculation errors at checkout.

When checking out, the number was mistaken and the balance was mistaken, resulting in discrepancies.

(8) other irregular mistakes.

1. Follow up method

That is to say, the method of universal search is done from the beginning to the end in the order of the original accounting treatment.

It is mainly used for comprehensive check and irregular error finding in the end of the account book.

For the checked accounts, click "or" or other marks next to the numbers to avoid duplication.

2, reverse method

That is to say

In the opposite order, the force method is generally checked from the end to the end.

If a teller thinks that a mistake may come out of the last few businesses of the day or the last few days of the month, it can sometimes get twice the result with half the effort.

3. Spot check method.

It refers to the way to extract some parts of account records for partial examination.

When there is any mistake in the account record, the cashier may check some of the contents from the account book according to the specific circumstances of the error without checking all the contents.

For example, the number of erroneous digits is only in corners, bits, or only hundreds or thousands of bits, so that the scope of search can be narrowed, and the number of corners, bits or hundreds or thousands of bits can be checked. Other figures need not be checked one by one.

4, even legal

In addition, it is often used in checking the wrong accounts of cashiers.

The so-called "even law" is a way to find out the cause of the error and find out the error according to the most common rule of the error in the account book.

It is mainly used to find errors caused by regularity.

If a teller speculates that it may be a mistake of missing or re recording, we can use the "difference method", that is, to find out the unbalance according to the check.

If the balance of the account is 300 yuan less than the balance of the account, the cashier concluded that it might have missed a sum of $300, and it could find the certificate amounting to 300 yuan.

If more than 300 yuan, the teller presumed to be a heavy charge, the same can be found if the amount of $300 is re registered.

If the teller thinks that the counter may be in the opposite direction, the error margin reflected in the account book must be even. It can be divided into 2 by using the "two division", that is, if the difference is divided, if it is eliminated, then the error should be found from the account book according to the quotient.

If it is found that the cash is less than 164 yuan, the cashier speculates that it may be in the opposite direction, then divide 164 by 2 and get 82, and check the account with 82 of the amount from the account book.

If a teller speculates that it may be a mistake caused by the reversal of digit position or the digit digit shift, the "nine division" can be used, that is, the difference is divided by 9 by the inconsistency difference. If the teller is deleted, then check whether there is the same digit shift according to the quotient. If there is no same number, consider reversing the two adjacent numbers.

(1) digital shift lookup method.

Digital shift refers to errors caused by small or large capitalization in accounting, such as misreading 40 yuan into 400 yuan, misplacing the number of differences by 360, making the original number expanded by 9 times, and removing the difference from 9 to 40 is the shift number.

Or 600 yuan is wrongly recorded as 60 yuan, the difference is 540 yuan, the difference is 540, except 9 60 is the shift number.

After calculating the number of shifts, we need to analyze: if it is more than the account number, we should check the number of the same number of shifts on the voucher and see if it is wrong. If the account is not recorded, we should check whether the number is the same as the number of malposition and see if it is wrong.

It is speculated that it may be a mistake caused by two digit digits. For example, if 10 is written in l000 or 1000 is written as 10, the 99 division can be used, that is, the difference is divided by 99, if it can be eliminated, then it will be searched according to quotient.

(2) digital inversion search method.

When a booklet is charged, it often reverses several numbers of a certain set of figures, such as the 12345 mistake is 12354, the difference is 9, or 12345 is mistakenly recorded as 12435, and the difference is 90.. The characteristics of the error are: (1) the difference is the multiple of 9; second, the sum of the sum of the differences is 9; the difference between the two codes that are reversed is the difference between the sum of 9 and the sum.

If this is found, the number may be reversed.

The possibility of digital inversion based on the number of differences is analyzed, and some figures are examined with the aim.

There are only 45 cases in which the number of two digits is reversed.

If the difference is 10 times, that is, 90, then the number reversal error occurs between 100 and ten places. As long as there is a reversal between the 100 digit and ten digit digit, and the above analogy.

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