Bookkeeping Of Cashier'S Basic Work: Correction Of Accounting Errors

First, the line is more correct.

It is found that there is an error in the bookkeeping certificate before registration book, or there is a mistake in the account record before checking out, and there is no mistake in the bookkeeping certificate. This method can be used.

Methods: first, draw a red line in the erroneous text or number of the accounting voucher or account book, indicating that the wrong part is cancelled, and the scripts must be ensured that the original handwriting can be identified.

All the wrong figures should be removed, and corrections should be made by the staff to sign the corrections.

For example, when a bookkeeping agent enters accounts on the basis of account receipts, it is mistaken for 3000 yuan for 3500 yuan, and the correction is 3500 yuan by applying the crossed line.

Two, the scarlet letter is more correct.

Correction by filling the red letter voucher (the amount is in scarlet letter).

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This method is generally applied to the following two situations:

1. after the bookkeeping, it is found that the amount recorded in the account receipts and accounting books is erroneous, and the amount recorded is larger than the amount payable.

The correction method is to fill in a record book with the same amount as the original accounting voucher, and to register the account to write off the amount and correct the mistake.

For example, the purchaser pays 400 yuan in advance for travel expenses.

This business involves "other receivables" account, which is a capital occupancy account.

Prepaid travel charges debit "other receivables" account.

However, when the account voucher is filled out, the sum is wrongly added to 500 yuan.

And registered accordingly.

(1) borrow: other receivables 500

Loan: cash 500

When making corrections, fill in the red letter voucher and write off more than 100 yuan.

(2) borrowing: other receivables 100

Loan: cash 100

2. after the bookkeeping, it was found that the accounting vouchers had errors in the accounting subjects or bookkeeping directions used in the accounting books, or accounting subjects were erroneous.

The correction method is: first, fill in a content with the same error bookkeeping voucher, and the amount is the red letter voucher, and accordingly register the account book, therefore, write off the original wrong account record.

Then use the blue word to fill up a correct account voucher that conforms to the economic business content.

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For example, the purchasers pay 400 yuan in advance for travel expenses.

This business shall be credited to other accounts receivable, but when the voucher is filled, it should be debited to the accounts receivable and registered accordingly.

(1) borrow: accounts receivable 400

Loan: cash 400

(2) borrow: accounts receivable 400

Loan: cash 400

Then fill in the correct bookkeeping Voucher:

(3) borrow: other receivables 400

Loan: cash 400

Three.

That is to correct the wrong record by filling up the bookkeeping voucher.

This method is applicable to the amount and error of account receipts and accounting books after bookkeeping, and the amount recorded is less than the correct amount to be recorded.

The correction method is to fill in a credential book with the same amount of account as the original bookkeeping certificate and use the blue word to record the amount that is less than the amount recorded.

For example, the purchaser pays a cash fee of 400 yuan.

When the account receipts are filled out, the amount is wrongly filled into 200 yuan and registered accordingly.

(1) borrow: other receivables 200

Loan: cash 200

When making corrections, fill in an account voucher and add 200 yuan less.

(2) borrow: other receivables 200

Loan: cash 200

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