Basic Knowledge Of Cashier Operation: How To Find Errors

In daily accounting, mistakes happen frequently.

If a mistake is found:

First, confirm the amount of mistake.

The two is to confirm whether it is wrong in the debtor or the lender.

The three is to analyze the causes of possible errors based on the specific circumstances of errors, and adopt corresponding search methods, so as to shorten the time of finding errors and reduce the workload of checking accounts.

There are many ways to find errors. Several commonly used methods are introduced as follows:

(1) follow up method (also known as positive search method).

The checking method is a method to find out the whole process of the original voucher, account book and compiling accounting report according to the order of account processing.

That is to say, first check whether the credentials are correct, then check the bookkeeping vouchers, the original vouchers with the relevant account books, and check the amount and balance of the accounts concerned.

This kind of examination method can be found to remember, miss, wrong subjects, wrong amount and so on.

The advantage of this method is that this method is adopted when other methods are not able to find errors.

(2) inverse method (also called reverse checking).

This method is contrary to the checking method. It is a method to find out the process of accounting statements, account books and original vouchers according to the order of accounts processing.

That is to say, check the balance of the account concerned first, then check the relevant books in the order of records, check with the relevant bookkeeping vouchers or original vouchers one by one, and finally check the correctness of the accounting vouchers.

The advantages and disadvantages of this method are the same as that of the check method.

The difference is based on reality.

The need is due to the possibility of causing errors in later stage for some reason.

(3) spot check method

The spot check method is a method to extract part of the account bookkeeping records.

When errors occur, they can be segmented and focused on specific circumstances.

Check a part of account records with relevant bookkeeping vouchers or original vouchers.

It can also be searched according to the number of errors.

If the error is an angle or a division, it is only necessary to find the following mantissa; if the error is the thousand bits and tens of thousands of integers, it is only necessary to find thousands or tens of digits. Other bits should not be searched one by one or one by one.

The advantage of this method is that the scope is small, and it can save time and reduce workload.

(4) even law

Coincidence is a way to find out the records that are often encountered in an error, and to infer records related to errors.

This method is mainly applicable to finding missing, re recording, and incorrect records.

(1) search for missing entries.

A. the general ledger is missing. When the trial balance is in equilibrium, the amount of imbalance between the borrowers and the debits occurs. When the general ledger and the subsidiary ledger are checked, it will be found that the amount of the total amount borrowed or borrowed by the borrower or the borrower of a general ledger is larger than that of the general ledger, and there is a difference. The two differences are exactly the same.

Moreover, there is an amount equal to the difference between the general ledger and the subsidiary ledger, which indicates that the borrower or the loan of the general ledger is missing.

B. a detail account is omitted, and it can be found when checking the general ledger and the subsidiary ledger.

The general ledger has been trial balanced, but when checking the general ledger and the subsidiary ledger, it is found that the sum of the amount borrowed or borrowed by a general ledger is larger than the sum of the amount of borrowed (or loan) of the subsidiary ledger, which indicates that one side of the account may be omitted, and the relevant credentials of the subsidiary ledger can be checked.

C. if the whole one is

There is no obvious error feature in the omission of credentials, and only by checking or checking the method.

Second, repeat the search.

A. the general ledger is memorizing.

In the trial balance, there is an imbalance between the borrowers and the two parties. When the general ledger and the subsidiary ledger are checked, it will be found that the sum of the total amount of the borrower (or the loan) that the account of a general ledger belongs to is less than that of the general ledger. There is also a difference between the two loans.

There is a record of the amount equal to the difference in the subsidiary ledger, indicating that the general ledger borrows (or the loan) side to remember, which side of the loan (or loan party) has a large sum and to remember where it is.

B. if the subsidiary ledger is re recorded, it can be found in the check of the general ledger and the subsidiary ledger.

The general ledger has been trial balanced. When the sum of the account receivage is less than that of the subsidiary ledger, the sum of the sum of the borrowed (or the loan) side of the subsidiary ledger may be a duplicate of the subsidiary ledger, and the check voucher related to the subsidiary ledger can be checked.

C. if there is no obvious error feature in the whole bookkeeping certificate, it can only be found by using the check method or the reverse method.

Third, record the search of the reverse account.

Reverse accounting means that in the time of bookkeeping, the amount of the occurrence of the mistake is mistaken, the amount of the debtor is credited, or the amount of the credit is recorded into the debtor.

When the general ledger records an account, the balance between the borrowers and the borrowers is found to be uneven when the trial balance is in equilibrium.

The difference is even, can be divisible by 2, and the quotient obtained is recorded in the account book. If the debtor is greater than the lender, it means that the lender is wrongly recorded as a borrower. Otherwise, it indicates that the borrower is wrongly credited as the lender.

If the subsidiary ledger is reversed and the general ledger record is correct, the trial amount of the general ledger is correct. It can be found by checking the general ledger and the subsidiary ledger.

4. Search for wrong accounts.

In practical work, erroneously bookkeeping refers to the wrong number writing. There are two common ones: the first one is digital dislocation, that is, the number of digits should not be moved forward or backward, or small or big.

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