How To Deal With Errors In Checking Accounts?

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 main methods of correcting errors usually are as follows: 1.

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 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 on 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 accounts receivable are: 5000 Li Ming: 5000 cash II. Fill in a correct account voucher with blue words. The entries are: other receivables, Li Ming 5000: bank deposits 5000 sometimes, there are no errors in the relevant subjects according to the bookkeeping credentials. However, when the amount is greater than the amount to be filled, a bookkeeping certificate can be made with the red letter amount according to the difference between the correct number and the wrong number, which is registered and accounted for, and the account is written off. The correction methods are as follows: 1.

For example, the commercial bill of exchange method is used to receive a commercial bill drawn and accepted by the buyer, which is 10000 yuan for 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 incorrect accounting entry is as follows: 100000: 100000 receivable: Sales 900O0. In order to rectify the amount of money recorded in the account, we use the scarlet letter to fill in a credential.

The entries are as follows: 90000: 90000 notes receivable: sales account receipts are corrected, and the original error records of the two accounts of "receivable" and "merchandise sales revenue" have been corrected.

(3) supplementary registration.

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.

In the case of a bank, the bank received a sum of 6500 yuan before the purchase amount paid by the purchase bank. When the account receipts were filled, the amount was mistakenly recorded as 5600 yuan, less than 900 yuan and registered.

When correcting, we should fill in a bookkeeping voucher with a blue mark of less than 900 yuan and register it.

Its supplemental corrections entry is: the bank loan 900: the accounts receivable 900 is registered under the bookkeeping certificate, which has corrected the original errors of the two subjects of "bank deposit" and "accounts receivable".

The scarlet letter and the supplementary registration act 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 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 a way to find out the error of filling up the account receipts or register books in the year. If it is found that there are errors in the previous year's bookkeeping vouchers (the subjects and amounts) and lead to the wrong registration of the account books, a corrected accounting voucher should be filled out 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.

A correction entry should be made at this time.