Error correction method of error account correction

1. Scope of application: incorrect accounting voucher.

2. Change steps: 1) Write off with red line (2) Make correction records (3) Seal the correction place.

Example 1. Buying office supplies in cash is 298 yuan. Fill in the original accounting vouchers as follows:

Debit: management fee 298

Credit: Cash on hand 298

The accountant mistakenly recorded the cash on hand as 289 yuan when keeping accounts according to the proof of charge to an account.

Supplementary registration law

1, scope of application: only the amount in the accounting voucher is short, resulting in accounting errors.

2. Change method: fill in an accounting voucher with the same subject and direction as the original accounting voucher, and register accordingly.

Example 2 is a batch of 2000 yuan manufactured goods. Fill in the original proof of charge to an account as follows:

Borrow: the production cost is 200

Loan: raw materials 200

And registered accordingly.

Scarlet write-off method

1. Red-ink one-step method: suitable for accounting vouchers that only calculate the amount, resulting in accounting errors.

The change method is to fill in an accounting voucher with the same direction as the original voucher in red and register it accordingly.

Example 3 Withdraw 6800 yuan in cash from the bank. Fill in the original proof of charge to an account as follows:

Debit: Cash on hand 8600

Loan: 8600 yuan in bank deposit.

And registered accordingly.

Exercise 2: Collect a batch of products made in 600 yuan. Fill in the original proof of charge to an account as follows:

Borrow: The production cost is 6000 yuan.

Loan: 6000 yuan for raw materials.

And registered accordingly.

Pay attention to the comparison between registration law and supplementary registration law

2. Red-letter two-step method: applicable to the wrong account and direction in accounting vouchers; Mixed error

Change steps: 1) Write off the original record in red ink 2) Fill in the correct accounting voucher and enter it in the account.

Example 4 Carry-over product sales cost 15000 yuan this month, and fill in the original accounting vouchers as follows:

Debit: main business cost 15000.

Credit: production cost 15000.

And registered accordingly.

Exercise 3 Li Hua, a salesman, reimburses travel expenses 1000 yuan. Fill in the original proof of charge to an account as follows:

Borrow: materials in transit 1000

Loans: other receivables 1000

And registered accordingly.

You can't use red ink pen to correct the wrong account. Error Reason Method Name Correction Steps Accounting Voucher Correction Method for Key Points and Posting Errors 1) Red Line Cancellation (2) Correction Record (3) Seal Correction Department. The accounting voucher is wrong, but the amount in the voucher that causes the accounting error is less than the correct method. Only the amount in the voucher is less than the correct method. It's just that the amount in the voucher is more than the scarlet letter. One-step method is to correct the account errors in the multi-calculation voucher with red letters. The two-step method is 1) to write off the original record in red. (2) Fill in the correct accounting vouchers and record them in the wrong mixed error knowledge training area.

1. There are three main methods to correct the wrong account: crossed correction method, red correction method and supplementary registration method.

2. If there are errors in the account books, they shall be corrected according to the specific circumstances and the prescribed correction methods. It is forbidden to scratch, repair, change or fade with chemicals.