Abnormal Accounting Information For Financial Violation And Discipline Violation

First, discover illegal and disciplinary problems from abnormal figures.

Abnormal figures refer to the figures which are quite different from the normal amount of occurrence of the examined units or violate the requirements of accounting principles.

Two, discover illegal and disciplinary problems from abnormal time.

Abnormal time refers to abnormal or unreasonable time.

The abnormal time mainly includes the time of filling the bill attached to the account receivable, which is too late to make the account or too early to make the account. The accounting voucher does not reflect the specific time of the occurrence of the economic business, or there is obvious contradiction between the specific time of the economic operation and the contents of the economic business. After the purchase has been paid for a long time, the purchase or purchase of the goods is not carried out. The receivables, such as the goods sold to a certain unit, have not been recovered for a long time. There is a certain type of business that should not happen in normal circumstances.

For abnormal time, we should identify the cause and see if there is any problem of violation of law or discipline.

Three, find illegal and disciplinary problems from abnormal locations.

The abnormal location refers to the place where the financial business of the unit under review is out of order.

The abnormal locations are mainly to purchase goods and to go far and to buy certain items from units that do not sell certain articles.

The flow of goods and materials determines the location of purchase and sale business.

The location has nothing to do with the contents of the economic business or the contradiction with the contents of the economic business. For example, when buying office supplies from the fruit shop, the office supplies that should be purchased locally must be purchased from a distance.

The cause should be identified for abnormal locations.

See if there is any problem of violation of discipline.

Four, discover illegal and disciplinary problems from abnormal accounts.

Abnormal current account refers to the fact that normal accounting should not go through the calculation of the accounts between the two parties, and it has passed the accounting of the current accounts, the cancellation of the current account, the incomplete procedures of the annexes or attachments, and the discrepancy between the current accounts and the accounts.

The abnormal receipts are mainly collected from the accounts receivable, which are directly linked to the accounts payable. The amount paid should be directly charged to the receivable account and payable without any attachment or attachment.

Five, discover illegal and disciplinary problems from exceptional items.

Abnormal items refer to goods that are not in conformity with the normal needs of the units under review.

Unusual items are mainly purchased items.

Six, identify problems from abnormal correspondence between accounts.

The abnormal correspondence between accounts refers to the fact that the entries in the accounting vouchers do not accurately reflect the contents of the economic business, and do not objectively represent the real situation of the changes in funds.

From the origin and whereabouts of the capital movement, we find the corresponding relationship between the singular accounts.

The movement of capital always has its ins and outs, such as finding the wrong relationship between sources and whereabouts of funds.

Special attention should be paid to the relationship between abnormal accounts in the pfer of accounts receivable and accounts payable without original vouchers.

In recent years, many units have been found cheating and violating financial discipline. The main method is to manipulate accounts receivable and accounts payable.

Therefore, in the process of audit, special attention should be paid to checking accounts receivable and accounts payable without original vouchers.

Seven, discover illegal and disciplinary problems from abnormal bills.

An abnormal bill refers to an instrument that is abnormal on the bill or is not consistent with the demand for reimbursement.

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Eight, discover illegal and disciplinary problems from abnormal numbers.

Abnormal numbers refer to abnormal numbers appearing in accounting original, accounting vouchers and receipts.

Abnormal numbers mainly include bookkeeping vouchers or missing numbers.

The invoice and receipt stub are missing.

Unused invoices, receipts missing numbers or missing numbers in a certain number, the number of consecutive bills issued at the same time at different units is continuous, and the number of bills issued at the same time at the same time is not continuous.

For abnormal numbers, we should identify the causes and see if there is any problem of breaking the law or discipline.

Nine, discover illegal and disciplinary problems from abnormal contact units.

The unit of abnormal connection refers to the unit that has no normal business relationship with the unit being examined but has the capital to receive and pay. It finds a strange purchase and sale unit from the contradiction between the purchase and sale unit and the settlement unit.

In normal economic pactions, the unit of purchase is the unit of payment, and the supplier is the receiving unit.

If it is found that the purchase unit is A, the payment unit is B, or the supplier is C, and the receiving unit is D, which is an abnormal phenomenon.

The abnormal connection unit mainly pays for a unit without reason, and receives a sum paid by a unit without any reason, such as the sponsorship required, and the funds of other units passing through the unit without any reason.

We should identify the cause of the abnormal connection units and see if there is any problem of breaking the law or discipline.

Ten, find out the problem of breaking the law and discipline from the procedure of abnormal reimbursement.

Abnormal reimbursement procedure means that the procedure of reimbursement is not carried out in accordance with normal regulations.

The main types of abnormal reimbursement procedures are those with less than one signature or signed by more than one person, which is normally required.

Take the newspapers and newspapers on behalf of others.

We should find out the reasons for the abnormal reimbursement procedures and see if there is any problem of breaking the law or discipline.

Eleven, find out the problem of breaking the law and discipline from the law of abnormal expenditure.

The law of abnormal expenditure refers to the abnormal situation of regular expenditure.