What Are The Accounting Correction Methods?

During the bookkeeping process, there may be errors such as reloading, missing, digital inversion, digital dislocation, digital error recognition, subject errors, and reverse direction of borrowing.

1. check up method

The overall check and search workload is large, and it is applicable to many wrong accounts, so it is difficult to determine the direction of search.

The situation.

2. inverse method

Start with the wrong place and reverse the wrong reason.

The workload of this method will be reduced.

More are used.

(two) local examination

1. difference method (applicable to: one party's repetition and missing)

The difference method is the way to find the wrong accounts according to the difference between the wrong accounts.

If the accounting voucher is recorded,

Tax: business tax payable 5250

Loan: bank deposit 5250

If the accounting personnel omitted the business tax of 5250 yuan when they registered the subsidiary ledger, then the general ledger debtor balance would be more than 5250 yuan of the debit balance of the fine account when the general account and the subsidiary ledger were checked.

For similar errors, accountants should look up the accounts receipts by recalling the relevant amount.

The 2. mantissa method (applicable to: errors occurring in corners and fractions can be found only by decimal fraction).

If it is only 0.08 yuan, just look at the amount of "0.08" in the mantissa to see if it has been registered.

3. in addition to 2 methods (applicable to: borrower, credit is uneven, and the difference is even).

When accounts, accounts or accounts do not match and the difference is even, check whether the accounting direction is wrong.

When checking, the number of errors can be divided by 2. The quotient obtained is the reverse direction number of the bookkeeping direction, and then the number to find the wrong number in the account has a certain goal.

Such as:

Borrow: other receivables - General Affairs Section 500

Loan: cash in cash 500

When registering the subsidiary ledger, it is wrong to register other receivables into the credit. When the general ledger and the subsidiary ledger are checked, the General Ledger's debit balance is larger than the debit balance of 1000 yuan, and the 1000 yuan is divided by 2, which is exactly 500 yuan that the creditor has mistaken.

4. in addition to 9 methods (applicable to: write small, write large, reverse).

(1) write down the numbers.

If 300 yuan is mistaken for 30 yuan, the error figure is less than 9 times the correct number.

The method of finding is by dividing the difference by 9, the quotient is the wrong number, and quotient multiplied by 10 is the correct number.

(2) write large numbers.

If you write 40 yuan into 400 yuan, the error number is 9 times greater than the correct number.

The method of finding is divided by 9, and the quotient is the correct number. The multiplication of 10 is the wrong number.

(3) the number is reversed.

If 8714 yuan is mistakenly recorded as 8174 yuan, the difference is 540 yuan (8714-8174), and the difference is divided by 9, which is 60 yuan. According to the first place of the number of merchants is 6, the two digit difference can be judged to be 6, so that the following figures between the hundred digit and the ten digit can be found in the account record, 1 and 1, 1 and ten, and so on.

That is to say, which of the 17, 28, and 39 numbers is reversed. When the Figure 17 is found, it can be checked with the accounting voucher of the business to figure out whether it will be 8714 yuan or 8174 yuan.