If it is found that there is an error in the accounting voucher of the previous year: a corrected accounting voucher should be filled in with blue characters and corrected. First make a voucher with the same subjects as the wrong one, except that the amount is in red, which is equivalent to erasing the original voucher, and then make a correct one, with the summary stating that the XX voucher number should be corrected.

Things that have an impact on the tax revenue of the previous year: If discovered before the preparation of the final accounting report for the previous year, the accounts of the previous year can be adjusted directly. For the wrong accounts that affect the profit, the "Profit for the current year" account must also be adjusted. Accounting content.

Revisions where errors occurred when filling in the accounting vouchers:

For the accounting vouchers that have been registered, if an error is found during the year, you can fill in a red letter that is the same as the original one. For accounting vouchers with the same content, indicate in the summary column the words "Cancel the voucher on such and such day of the month and the number", and at the same time fill in a correct accounting voucher with blue characters and mark "Correction of the voucher on such and such day of the month and the number" Voucher".

If there is no error in the accounting account, but only the amount is wrong, you can also prepare an adjusted accounting voucher for the difference between the correct number and the wrong number. The increase amount is in blue and the decrease amount is in blue. Use red letters. If it is found that there is an error in the accounting voucher of the previous year, a corrected accounting voucher should be filled in with blue characters.

Extended information:

According to Article 51 of the "Basic Accounting Work Standards" of the Ministry of Finance, attachments should be processed according to different situations:

1 . The original vouchers that do not need to be attached are: accounting vouchers for settlement; accounting vouchers for correcting errors.

2. If one original voucher only corresponds to one accounting voucher: attach the original voucher directly to the back of the accounting voucher.

3. If one original voucher involves several accounting vouchers, there are two methods that can be used: ① Attach the original voucher to the back of one main accounting voucher. Then indicate the number of the accounting voucher to which the original voucher is attached on other accounting vouchers for easy search; ② Attach the original voucher to the back of a main accounting voucher, and then attach the original voucher to other accounting vouchers copy of.

4. If the expenses listed in an original voucher need to be shared by several units: the original voucher shall be retained by the unit. Attached to the relevant accounting vouchers of this unit, original voucher split orders will be issued to other units that share the expenses for settlement.

The original voucher split sheet must have the basic contents required by the original voucher, including: the name of the voucher, the date when the voucher was filled in, the name of the unit that filled in the voucher or the name of the person who filled in the voucher, and the signature or stamp of the person in charge. chapter, the name of the unit that accepts the voucher, the content, quantity, unit price, amount and cost allocation of the economic business.

Baidu Encyclopedia-Accounting Vouchers