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会计记账发生错误,现规定有三种更正方法:补充登记法、红字冲销法、划线更正法。 但如果属于记账数额有误,但当时并未发现,已过了多笔、多日,甚至跨日跨年才发现,此种错误又如何纠正呢?现未作统一规定。现金日记账、银行存款日记账每天都要结出余额,若用划线更正法纠错,因发生额记错,余额必然错误,不仅要更正发生额,还要从该行起对每笔余额也划红线、盖印章、纠数字,既工作量大,又使账簿极不整洁。笔者对这种以前记账数额错误采用专行更正法纠错,得到同行赞同。现将专行更正法介绍如下:
Accounting errors in accounting, there are three kinds of correction provisions are now provided: Supplementary Registration Act, the red write-off method, crossed the correction method. However, if the amount of the book accounts was incorrect, it was not discovered at that time. It has been more than a few days, many days, or even years before the New Year. What kind of mistakes have been rectified? Cash journal, bank deposit journal balance every day, if the crossed correction method error correction, due to the amount of mistakes, the balance is bound to be wrong, not only to correct the amount, but also from the line for each balance also draw Red line, seal, correcting the number of words, both heavy workload, but also make books very untidy. The author of such a mistake before the amount of bookkeeping correction method using special line, peer approval. Now the special rectification law is as follows: