Excuse me, how to adjust the mistakes and omissions?

Oh, dear! Don't do such troublesome things. Mistakes can be corrected in red letters.

Red-ink correction method: after bookkeeping, it is found that the account or amount recorded in the accounting voucher is wrong in the current year, and the red-ink correction method can be used to correct it.

The so-called scarlet letter correction method is to first fill in an accounting voucher exactly the same as the original error in scarlet letter, register it in scarlet letter and write off the original error record; At the same time, fill in the correct accounting voucher in blue and indicate "Revised Accounting Voucher".

application area

Generally speaking, there are two situations that apply.

First, after bookkeeping, it is found that the account book record error is caused by the wrong account or bookkeeping direction in the bookkeeping voucher, and the red-letter bookkeeping method should be adopted to correct it.

Second, after bookkeeping, it is found that the amount recorded in accounting vouchers and account books is greater than the amount correctly accrued, and there is no error in accounting subjects, so it should be corrected by the red-letter correction method.