Accounting Basic Knowledge: How Do You Find Out How To Deal With Bookkeeping Errors?

Any mistake in filling up the accounting voucher or the account book should be corrected immediately after checking.

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:

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) the scarlet letter is more correct.

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 an account voucher 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 up a correct bookkeeping voucher, and mark the "revised x x x x certificate", and then register it, so that the original mistake will be paid more.

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 with the amount of the red letter.

The entry is 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, according to

No errors are recorded in the relevant subjects, but the amount is greater than the amount to be filled. A bookkeeping certificate can also be filled with the red letter amount according to the difference between the correct number and the wrong number. The account is registered and entered into 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, it is applied.

The amount is charged to a bookkeeping voucher.

The entries are as follows:

Borrowing: notes receivable 90000

Loan: merchandise sales revenue 90000

According to the account receivable, the original error records of the two subjects of "receivable" and "merchandise sales revenue" have been corrected.

(3) supplementary Registration Act

After the account is recorded, it is found that the supplementary registration method can be used to correct the amount of the account voucher when the amount of the amount is less than the actual amount.

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 breakdown, it will inevitably affect the change of the general ledger, and correct the original correct number 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 accounting vouchers or registering the account books. If it is found that there are errors in the previous year's bookkeeping vouchers (referring to the subjects and amounts) and lead to the wrong registration of the account books, the amount of a management expense certificate should be 5600 yuan, and the 6500 yuan in the bookkeeping period will result in a decrease of 900 yuan in profits.

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