The basic elements that the original voucher must have, and the classification of the original voucher; The necessary contents of accounting vouchers, the classification of accounting vouchers, and the correction methods of accounting vouchers; The relationship between original vouchers and accounting vouchers. The following is what I should do if I make a mistake in the accounting voucher I compiled for you. I hope you like it. What should I do if the accounting voucher is wrongly written?

1. How to correct the wrong accounting voucher

(1) If the wrong accounting voucher has not been accounted for, you can re-write a correct voucher.

(2) If the wrong accounting voucher has been accounted for:

1. Make a red-ink reversal voucher first. That is, all the wrong vouchers are written off in red.

2. Then, prepare a correct voucher.

III. Relevant knowledge

(1) Common mistakes in accounting vouchers:

1. Incomplete or incomplete basic elements. If the date is not written or wrong, the abstract is too simple or the language is inaccurate. Incomplete basic elements or incomplete filling

2. Wrong application of subjects. That is to say, the relevant accounting subjects are not used correctly, resulting in errors in the use of subjects (such as accounts receivable and accounts payable, deferred and accrued, false accounts and real accounts are used incorrectly, and fixed assets are confused with low-value consumables), errors in contents (such as confusing the areas of bank checks, bills of exchange and promissory notes, including bank bills and promissory notes in other monetary funds, and including sales expenses in financial expenses or management expenses), and errors in correspondence.

3. The number and amount of attachments are marked incorrectly. The number and content of the original vouchers attached to the accounting voucher are inconsistent with the accounting voucher, or the number of attachments and the wrong count of the amount mark recorded in each original voucher are inconsistent with the amount recorded in the accounting voucher.

4. The accounting voucher is not numbered or numbered incorrectly. At this time, the serial number is used (in the case of three vouchers). 1 The bookkeeping voucher is not numbered or numbered incorrectly. The bookkeeping voucher often involves two or more original vouchers, and 1/3, 2/3, 3/3, etc. distinguish the attached different original vouchers; No numbering means that multiple original vouchers are not numbered in sequence, which makes it difficult to distinguish each other; Numbering error means that although the original vouchers are numbered, they are arranged in a chaotic order, and it is difficult to peek at their relationship.

5. seal error. For the vouchers that have been accounted for are not stamped with the relevant seals, or the stamps are incomplete, which makes it difficult to distinguish the vouchers that have been accounted for from the vouchers that have not been accounted for; It is difficult to distinguish the effective voucher of recording seal error account from the voucher of invalid error; The accounting voucher does not record the signature of the auditor and other personnel.

(II) Correction of errors in accounting vouchers:

1. If there is an error in filling in accounting vouchers, it should be re-filled. If there is an error in the accounting voucher that has been registered, it can be corrected according to different situations.

2. If a mistake is found in the current year, you can fill in an accounting voucher with the same content as the original one in red, and indicate it in the summary column. Cancel a certain certificate on a certain day of a certain month? When mistakes are found in the year.

3. If there is no error in the accounting subject, but the amount is wrong, you can also prepare an adjusted accounting voucher for the difference between the correct figure and the wrong figure, with the amount increased in blue and the amount decreased in red and indicated in the summary column? Correct a certain voucher on a certain day of a certain year? Words.

4. If it is found that the accounting vouchers of previous years are wrong, a corrected accounting voucher shall be filled in blue and indicated in the summary column? Correct the certificate of a certain number on a certain day of a certain year? Words and reasons for correction, etc. The main contents of the audit of accounting vouchers

1. Check whether the accounting vouchers are filled in according to the original vouchers that have been verified and correct. Whether the recorded contents are consistent with the attached original vouchers and whether the amount is equal; Whether the number of attached original vouchers is consistent with the number of attachments listed in the accounting vouchers.

2. Check whether the accounting subjects (including first-class subjects and detailed subjects), borrowing and lending directions and amounts listed in the accounting vouchers are correct; Whether the amounts of borrowers and borrowers are balanced; Whether the sum of the detailed account amounts is equal to the corresponding general ledger account amounts.

3. check whether the summary of the accounting voucher is clearly filled in, and whether the date, voucher number, number of attachments and signatures of relevant personnel are complete. If it is found that there are errors in the filling of accounting vouchers, or the columns are incomplete and the signatures are incomplete, the reasons should be found out and ordered to correct, supplement or re-fill. Only accounting vouchers with correct economic audit can be used to register account books.

all the completed accounting vouchers must be carefully examined by other accountants. In the process of auditing accounting vouchers, if mistakes are found in the filling of accounting vouchers, they should be corrected in time according to the prescribed methods. Only the proof of charge to an account after examination and verification can be used as the basis for registering account books. The audit of accounting vouchers mainly includes the following contents:

(1) Whether the original vouchers are attached to the accounting vouchers, and whether the economic content of the accounting vouchers is the same as that of the attached original vouchers.

(2) whether the corresponding relationship between the accounts (including secondary or detailed accounts) that should be borrowed and loaned is clear and whether the amount is correct.

(3) Whether the items in the accounting voucher are complete, whether the abstract is clear, and whether the signatures of relevant personnel are complete. Procedures for establishing accounting vouchers

Every accountant must learn to establish accounts. So, what are the basic procedures for establishing accounts in the process of learning accounting practice?

when we talk about establishing account books, the accountants should set up account books according to the needs of accounting work at the beginning of the new unit or the original unit, that is to say, accounting subjects should be set up in the account books according to the specific business conditions of the enterprise. The main procedures for establishing account books are as follows:

1. According to the format requirements of various accounting account books and the preparation of various account pages, the loose-leaf account pages are bound into a book with a special account folder.

2. On the account book activation form, carefully fill in the name of the company, the name of the account book, the number of albums, the number of pages, the activation date, the names of the bookkeeper and the accountant in charge, and affix the official seal of the enterprise and the name stamp of the financial personnel. When transferring work, the bookkeeper must indicate the date of handover and the name of the receiver or supervisor in the account book, and at the same time sign or seal with both parties. The main purpose of this is to clarify the economic responsibility.

thirdly, it is necessary to establish general ledger accounts in the order and name of the chart of accounts, and establish secondary or tertiary accounts in combination with the detailed accounting requirements of general ledger accounts. When establishing accounts at all levels, the original unit can carry forward the account balance of the previous year comprehensively.

fourthly, the customized account book is enabled, and the numbered account book can be kept from the first page to the last page, and pages cannot be skipped, let alone missing pages. If a loose-leaf account book is used, the page number and number should be written in the order of accounts. Fill in the directory of the account. If the name and page number of the account are in the directory, you can paste an index paper to indicate the name of the account for the convenience of inquiry.