Fill in 1 if the accounting voucher is wrong. It is more correct to underline.
If there is an error in the account book record before closing, but there is no error in the accounting voucher on which it is based, and it is purely a clerical error or numerical error in the journal record, it can be crossed and corrected.
Correction method: first draw a red horizontal line on the wrong number or text to indicate cancellation; Then, write the correct words or numbers in blue on the cancelled words or numbers, and the bookkeeper will stamp the corrected places. It should be noted that all typos must be crossed out when correcting, not just a few of them, and the original handwriting should be kept clear for future reference.
For example, when the cashier registered the cash book according to the accounting voucher, he recorded a telephone bill error of 530. 00 yuan is 503.00 yuan. When making corrections, he should cross out all the wrong figures and write the correct figures on them, and correct the total number and balance of the relevant accounts.
530.00 (cashier's seal)
503.00 (red line)
Step 2 correct the scarlet letter
After bookkeeping, if it is found that the debit and credit account of the accounting voucher is wrong or the actual amount of the accounting voucher is greater than the amount that should be filled in, the red-letter correction method will be used to correct it. Specifically, it can be divided into the following two situations:
(1) After bookkeeping, it is found that there are errors in the accounts that should be borrowed and loaned in the bookkeeping voucher, which leads to the wrong bookkeeping direction. However, there are no errors in the amount recorded in the bookkeeping voucher and account book, which can be corrected by the red-letter correction method. Correction method: first, fill in an accounting voucher with the same accounting entry as the original wrong accounting voucher in red, and indicate it in the summary column. The date of cancellation for one month? No. Certificate error? , and accordingly registered in scarlet letter to offset the original error record; Then fill in a correct accounting voucher in blue and write it in the summary column? Make up the voucher for one month and one day, the original wrong voucher? Number? , and according to the registration.
The problems that should be paid attention to when using the red-letter correction method are: under the premise of double-entry bookkeeping, if an account is misused, all the original wrong bookkeeping vouchers must be written off according to the principle of double-entry bookkeeping to reflect the contents of correcting the original wrong vouchers, and it is not possible to fill in and correct a single bookkeeping voucher of a single accounting subject only with red letters.
Example 3- 1 The cashier received an advance payment of 3,000 yuan from a company, and when the bank received and filled in the accounting voucher, it mistakenly made the following accounting entries and made corresponding records.
Debit: 3,000 pounds in the bank.
Credit: Other Payable Units 3 000
When an error is found, first fill in an accounting voucher that is exactly the same as the original accounting voucher in red, so that it can be registered in red to offset the original error record. Mouth? On behalf of the scarlet letter), the abstract indicates? Log off? Month? Day? No certificate? .
Debit: 3,000 pounds in the bank.
Credit: Other Payable Units 3 000
Then, prepare a correct blue accounting voucher, register it at the same time, and indicate it in the summary? Make up? Month? What is the original wrong voucher? Number? .
Debit: Bank 3000.
Credit: 3000 yuan in advance
(2) If after bookkeeping, it is found that the amount recorded in the accounting vouchers and account books is greater than the actual amount that should be recorded, and there is no error in the accounts that should be borrowed and lent, the red-letter correction method should be adopted to correct it. The correction method is: according to the difference between the correct figure and the wrong figure, that is, the excess amount, fill in a voucher in red and write it in the summary column? Cancel for one month and one day? No, the voucher was overcharged? , and according to the registration, write off the recorded amount.
Example 3-2 The cashier withdraws the reserve fund from the bank 1 1,000 yuan; When filling in the voucher, it was mistakenly recorded as 10000 yuan, and the wrong accounting entry was:
Debit: cash on hand 10 000
Loan: bank deposit 10 000.
After discovery, correct the accounting voucher, and the accounting entries are as follows:
Debit: Cash on hand 9 000
Credit: 9000 yuan in the bank.
3. Supplementary Registration Law
Supplementary registration method is suitable for correcting errors when it is found that the debit and credit account and bookkeeping direction in the accounting voucher are correct after bookkeeping, but the amount recorded is less than the amount that should be recorded. The correction method is: fill in the difference between the correct number and the wrong number in blue and record it in the summary column? What is the date of this month? Voucher number understates the amount? , and according to the registration, to supplement.
Example 3-3 The cashier paid the warehouse rent of 4 200 yuan in cash, and when preparing the accounting voucher, he mistakenly wrote the amount as 2 400 yuan and recorded it accordingly.
Debit: Sales expenses of 2,400.
Credit: Cash on hand 2,400
Correct mistakes in time when found, and fill in Park Chong's accounting voucher in blue. The accounting entries are as follows:
Debit: sales expense 1 800.
Credit: cash on hand 1 800
Marking method of accounting vouchers The marking rules in accounting voucher filling are: blank line is crossed and cancelled.
Basic requirements for making accounting vouchers:
1, content complete.
2. Serial number (scores of several vouchers of an enterprise)
3, writing standard, clear
4. According to the original voucher (1, several similar summary tables, summary tables).
5. Have original vouchers.
? In addition to closing and correcting errors.
? * * * If there is a burden, the storage unit will issue a split sheet.
6, fill in the error, re-edit before posting, and correct it in red after posting.
7. Blank lines and blank lines are crossed and cancelled.
Attachment of accounting voucher requires that the attachment of accounting voucher be the attached original voucher, and the original voucher on which the accounting voucher is based must be attached to the corresponding accounting voucher, and the number of the attached original voucher should be indicated on the accounting voucher. According to Article 51 of the Accounting Basic Work Standard of the Ministry of Finance, attachments should be handled according to different situations: (1) Original vouchers: accounting vouchers for closing accounts are not required; Accounting vouchers to correct mistakes. (2) If an original voucher only corresponds to an accounting voucher: attach the original voucher directly to the accounting voucher. (3) If an original voucher involves multiple accounting vouchers, two methods can be adopted: ① Attach the original voucher to a master accounting voucher. Then indicate the serial numbers of the accounting voucher and the original voucher on other accounting vouchers for easy searching; (2) Attach the original voucher to a master accounting voucher, and then attach a copy of the original voucher to other accounting vouchers. (4) If the expenses charged by an original voucher need to be shared by several companies, the original voucher shall be kept by our company. The original vouchers are attached to the relevant accounting vouchers of the unit and sent to other units that bear the settlement expenses. The original voucher splitting document must have the basic contents required by the original voucher, including: voucher name, date of voucher filling, name of the company or person filling the voucher, signature or seal of the handler, name of the company receiving the voucher, content, quantity, unit price, amount and cost allocation of economic business, etc.