How to adjust the inconsistency of the accounts during the inventory: A first adjusts the book balan

1. The accounting treatment of the results of the property inventory shall be carried out through the "loss and overflow of property to be disposed of."

The account is done in two steps. The first step is to adjust the book balances of the relevant property and material accounts according to the actual amount of accounts to make them consistent with the actual accounts.

2. Explanation: The purpose of property inventory is to ensure the authenticity and reliability of the book records and make the accounts consistent.

The specific entries of the accounting treatment of the property inventory results are as follows:

1. The first step is to adjust the book balance of the relevant property according to the profit and loss report form, so that the accounts are consistent with the facts, and find out the reasons and report to the relevant departments for approval.

1) Profit. Debit: Accounts related to property (cash in hand, raw materials, production costs, goods in stock, etc.) Credit: Losses and overflows of property to be disposed of.

2) Inventory loss. Borrow: Loss or overflow of property to be disposed of.

Credit: Taxes payable on property accounts (cash on hand, raw materials, production costs, goods in stock, etc.). - VAT payable (input VAT transferred out.

Inventory damage caused by human causes).

2. In the second step, after the approval of the superior, the "property loss and excess to be disposed of" will be transferred to the relevant account according to the approval opinion. There should be no balance in the "Pending Property Loss and Loss" account after the period-end carry-over.

1) Cash surplus.

Borrow: Loss or overflow of property to be disposed of.

Credit: Other payables.

Identification of outstanding amounts due).

Non-operating income.

The cause cannot be ascertained).

2) Inventory surplus.

Borrow: Loss or overflow of property to be disposed of.

Credit: Administrative expenses.

3) Cash loss.

Debit: Other receivables.

should be compensated by the responsible person or the insurance company).

Administrative expenses (where the cause cannot be identified).

Credit: Pending property loss and overflow.

4) Inventory loss.

Borrow: raw materials or cash in hand, etc. (residual material value).

Other receivables (which should be compensated by the responsible person or the insurance company).

Non-operating expenses (non-operating expenses after deducting the net losses of the above two items).

belongs to the very loss part).

Credit: Pending property loss and overflow.

This question can't actually be asked so simply, in a few steps for you:

1.First of all, it is clear that "account" refers to the inventory balance in the financial general ledger, not the physical ledger! Many people are vague on this point;

2.The "real" here is, of course, the real number, but don't be in a hurry to adjust the account, you should first verify the profit and loss, and often find that there is a problem with the real number itself, and then consider how to adjust the account after verification;

3.Adjust the financial book to the actual number after verification, and transfer the difference to the profit or loss of the property to be disposed of (do not keep the balance at the end of the period), and then transfer it to management expenses, other receivables, and non-operating expenses according to the situation;

Adjust the book amount according to the physical quantity.

The adjustment method is used to adjust the inventory daily stock to the inventory of the checked day to verify the correctness of the inventory of the checked day. The formula for the reconciliation method is:

The stock of the day to be checked = the daily stock of the rotation of Panhu branches + the amount of the day from the day of the investigation to the date of inventory - the amount of income from the date of the day of the investigation to the day of the inventory.

Briefly explain the relationship between the level of materiality and the audit evidence.

The relationship between the level of importance and the audit evidenceCPAs generally adopt the method of sampling audit in the audit of the accounting statements of the audited unit. In the case of a sample audit, materiality is an important factor that the CPA must consider in judging the sufficiency of evidence (the amount of evidence) of the audit accountant. In general, the lower the level of materiality, the more audit evidence is required, and the higher the level of materiality, the less audit evidence is required.

Rightly, d

Because the financial system stipulates that at the end of the period, the accounts should be checked, the accounts should be checked, and then, the accounting treatment should be carried out, and after the reasons are ascertained, the income or loss treatment will be included in the "property profit and loss to be disposed of" account.

The answer is d, the inventory is to correct the book inventory!

d If it's right, please take it, thank you.

1. Article 63 of the "Accounting Basic Work Specification" stipulates: All units shall regularly check the relevant figures recorded in the accounting books with the physical inventory, monetary funds, valuables, and units or individuals to ensure that the account certificates are consistent, the accounts are consistent, and the accounts are consistent. Reconciliation is done at least once a year.

In the inventory, if it is found that the accounts are inconsistent, the relevant account records should be adjusted to make the accounts consistent with the facts, and ensure the authenticity and completeness of the account records.

2. The appendix (Accounting Subjects and Main Accounting Treatment) of the "Accounting Standards for Business Enterprises - Application Guide" specially sets up the 1901 "Property Losses and Losses to be Disposed of" account to account for the value of various property gains, losses and damages identified by enterprises in the process of property inventory.

There are two steps to the specific accounting process:

The first step is to adjust the relevant asset account records according to the results of the inventory to make the accounts consistent with the facts. And find out the reason, and report to the relevant departments for approval.

1. Inventory of cash, various materials, finished products, commodities and so on.

Borrow: cash, raw materials, production costs, inventory goods, etc.

Credit: Pending property loss and overflow.

2. Fixed assets of profit (not accounted for through this account).

Borrow: Fixed assets.

Credit: Prior Year Profit and Loss Adjustment.

3. Inventory loss, damaged cash, inventory of various materials, finished products, commodities, etc., inventory loss of fixed assets, etc.

Borrow: Loss or overflow of property to be disposed of.

Credit: Cash, raw materials, production costs, inventory goods, fixed assets, etc.

If the depreciation of fixed assets is accrued, the "accumulated depreciation" shall be debited; If VAT is involved, it should also be dealt with accordingly).

The second step is to process it after being approved according to the management authority

1) Profit. 1) Cash surplus.

Borrow: Loss or overflow of property to be disposed of.

Credit: Other payables (which belong to the relevant persons or units).

Non-operating income (if the reason cannot be ascertained).

2) Inventory.

Borrow: Loss or overflow of property to be disposed of.

Credit: Administrative expenses.

2) Inventory loss. 1) Cash shortage.

Debit: Other receivables (which should be compensated by the responsible person or the insurance company).

Administrative expenses (where the cause cannot be identified).

Credit: Pending property loss and overflow.

2) Inventory loss.

Borrow: raw materials, cash, bank deposits, etc. (residual materials are stored or realized).

Other receivables (recoverable insurers or negligent claims).

Administrative expenses (net of general operating losses).

Non-operating expenses (extraordinary loss).

Credit: Pending property loss and overflow.

3) Inventory loss of fixed assets.

Borrow: Non-operating expenses.

Credit: Pending property loss and overflow.

3. The cause of the property loss and overflow of the enterprise should be ascertained and dealt with before the end of the period. After processing, there is no balance in the "Pending Property Loss and Balance" account.

Property inventory is a special accounting method for conducting on-the-spot inventory and verification of various properties and materials, ascertaining the actual amount of property and materials, monetary funds and settlement funds, and determining whether the book balance amount is consistent with the actual balance amount, so as to ensure that the accounts are consistent with the facts. The asset inventory is part of the internal containment system, the purpose of which is to determine the effectiveness of the implementation of the internal containment system on a regular basis. In the daily work of the enterprise, under the premise of considering the cost and benefit, the property inventory with appropriate scope and timing can be selected.

In other words, the inventory can be appropriately classified according to the scope and time interval of the inventory.

When taking inventory of fixed assets, if it is found that the accounts do not match, the old carrying difference system should be filled in ().

a.Bank statements.

b.Inventory slips.

c.Comparison table of real service skin deposit and deposit.

d.Fixed assets inventory inventory hidden profit and loss report.

Correct answer: d

Answer]: B Property inventory is a method to determine whether the accounts are consistent with the facts by taking inventory of physical objects and verifying the amount on the books.

Inventory profit and loss report, bank statement, inventory cash inventory report form.

Property inventory is a complex and meticulous undertaking that generally consists of three steps:

1. Inventory team.

An inventory team shall be established before the property inventory to be responsible for the organization and management of the property inventory. Its main responsibility is to reasonably arrange the inventory work before the implementation of the inventory; Supervise, inspect and guide during the inventory process; After the inventory is completed, put forward handling opinions and suggestions.

2. Preparation is like a miracle.

The preparation work is arranged by the inventory team, which mainly includes: complete and correct accounting records provided by the accounting department, and the property management department completes all kinds of formalities, organizes the physical objects, and prepares the relevant measuring instruments and registration forms required for the inventory.

3. Conduct an inventory.

The inventory personnel shall conduct the inventory according to the plan and requirements of the inventory team. When the property and materials are inventoried, the custodian of the property and materials should be present and the inventory list should be registered; The cashier should be present for the cash inventory and register the cash inventory report form.

To check the bank deposits, the bank deposit journal and the bank statement should be checked, and the "outstanding account registration form" should be recorded, and if necessary, the bank can also be verified; The inventory of cracked imitation creditor's rights and debts can be verified through confirmation and correspondence, and the "Settlement Payment Verification Registration Form" shall be registered.

The BCD inventory certificate is only used as a written proof of the actual amount of various property and materials, and is not an original document for adjusting the book figures.

The bank deposit balance reconciliation statement is a record of the outstanding accounts that have been recorded by the bank but not recorded by the enterprise, and is applicable to the accounting treatment to be carried out by the enterprise after receiving the relevant settlement vouchers. Not an original credential,

Select ABCD.

e There is no need to adjust the book records.