Accounting entries Please indicate the correction thanks

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

1 Loan: asset impairment loss - provision for bad debts 1500 Credit: provision for bad debts 1500

The formula on the book: Provision for bad debts accrued in the current period = amount of provision for bad debts payable in the current period calculated according to accounts receivable - (or +) the credit (or debit) balance of the "provision for bad debts" account.

The credit has 600 yuan, so as long as 1,500 yuan is accrued, the bad debt provision entries and accounts in 2007 are stipulated in this way, and more records should be made.

2 pairs. 3 Borrow: Selling fee 600

Credit: Turnover Materials - Packaging 600

Looking at the book, it is affirmed that the packaging that is not separately valued should be recorded as "sales expenses", and the packaging that is separately valued should be recorded as "other business income" while reflecting its actual cost and recorded in "other business costs", which has been revised in 2007 and should be "turnover materials - packaging").

4. Borrow: tax payable - VAT payable (tax paid) 8000 credit: bank deposit 8000

1 Loan: asset impairment loss - provision for bad debts 1500 Credit: provision for bad debts 1500

3. Borrow: other business costs 600

Credit: Wrapping 600

4. Borrow: tax payable - VAT payable (tax paid) 8000 credit: bank deposit 8000

7.Borrow: Production cost - A product 1000

Production cost - B product 11500

Manufacturing cost 500

Administrative fee 500

Credit Raw Materials - a 2000

Raw material - B 11500

Accounting Entry Correction Method:

1 Scribing correction method.

The cross-line correction method is mostly used when there is no error in the accounting voucher, but there is an error in the registration book. The specific operation method is to draw a horizontal line on the wrong text or data with a red line, and rewrite the correct data or text above the data or text crossed out by the red line, and affix the seal of the bookkeeper and related personnel at the correction place.

2 Red letter correction method.

The red-letter correction method is generally used for errors on accounting vouchers, which are divided into two types:

1) If the account on the accounting voucher is wrong, prepare the same voucher as the wrong voucher with red letters, and then compile the correct voucher.

2) The account on the accounting voucher is correct, the direction of the loan is correct, but the amount is over-recorded, and a single accounting voucher with the original accounting voucher loan account can be prepared in red according to the over-recorded amount, and the over-recorded amount is reversed to keep the account.

3 Supplementary Registration Act.

The supplementary registration method is mostly used when the account and loan direction on the accounting voucher are correct, but the amount is underrecorded. According to the understated amount, an accounting voucher that is completely consistent with the original accounting voucher loan account can be prepared to supplement the underrecorded amount and be registered accordingly.

The methods of correcting erroneous accounts usually include the cross-line correction method, the red-letter correction method and the supplementary registration method.

1. Correction of scribing.

The cross-line correction method is also known as the red-line correction method. If it is found that there are text or numerical errors in the account books before the settlement of accounts, but there are no errors in the accounting vouchers, the cross-out correction method can be used. When correcting, a red line can be drawn on the erroneous words or numbers, and the correct words or numbers can be filled in above the red line, and the bookkeeper and relevant personnel shall stamp the correction.

Erroneous figures should be corrected in red line, and not only the erroneous figures. For typographical errors, only the incorrect parts can be crossed out.

2. Red letter correction method.

The red-letter correction method refers to a method of reversing the original erroneous account records or voucher records with red-letter letters to correct or adjust the account book records. In general, there are two cases.

1.After bookkeeping, if it is found that the accounting account recorded in the accounting voucher is wrong in the current year, resulting in the bookkeeping error, the red letter correction method can be adopted. When correcting, fill in a bookkeeping voucher that is exactly the same as the original accounting voucher in red letters, indicate in the summary column that "reverse the error of the accounting voucher No. 1 on a certain day of a certain month", and register it in red to indicate the cancellation of the original accounting voucher, and then fill in a correct accounting voucher in blue letters, and write "make up the account of a certain month and a certain day" in the summary column, and record it accordingly.

2.After bookkeeping, if it is found that the accounting account recorded in the accounting voucher is correct and the amount recorded is greater than the amount to be credited, resulting in bookkeeping errors, the red-letter correction method can be adopted. When correcting, according to the amount of over-credit, a copy of the original accounting voucher should be debited and credited exactly the same accounting voucher should be prepared in red letters, and the summary column should be written "to reverse the over-recorded amount of the accounting voucher on a certain day of a certain month" to reverse the over-recorded amount, and to record the account accordingly.

3. Supplementary Registration Law.

The supplementary registration method is a correction method used when it is found that the accounting account filled in the accounting voucher is correct after bookkeeping, but the amount recorded is less than the amount to be recorded. When correcting, according to the underrecorded amount, a writing voucher with the same account as the original accounting voucher should be debited and credited in blue characters, and the summary column should be written "to make up the underrecorded amount of the accounting voucher No. 1 on a certain day of a certain month" to supplement the underrecorded amount, and to record the account accordingly.

Accounting entry errors are corrected using the red-letter reversal method.

Red-letter reversal method: After bookkeeping, it is found that the accounting account recorded in the accounting voucher is wrong during the year; Correction method and procedure:

1. Prepare an accounting voucher consistent with the content of the original erroneous accounting voucher with the amount in red letters, indicate in the summary column that "reverse the error of the X voucher on a certain day", fill in the date as the correction date of the wrong account, and the voucher number shall be prepared according to the voucher that has been compiled on this day.

2. The amount in red letters should be credited to the accountable account to reverse the original wrong account.

3. Prepare a correct accounting voucher in blue, and indicate in the summary column that "correct the error of the voucher number X on a certain day".

4. Register the accounts that should be recorded in blue to correct the wrong accounts.

If the settlement has already been made across months, the same entry should be reversed with red letters, and then the correct one should be done again. Manual bookkeeping is treated in the same way as computer bookkeeping.

Credit: Accounts Payable - Company A.

Company B. Credit: Accounts Payable - Company A.

Company B. If it is not billed for the current month.

Manual accounting, with a red line to cross the amount of the ledger, re-recorded. Just swap out the voucher.

The computer does the accounting, and the original entries can be found in the current month and changed.

That entry was from last year, and this year I found out that the amount was wrong, and we were doing it manually - flushing back the same entry with red letters, and then doing it again to make the correct one. As above.

The wrong entry is reversed in full, and then a correct entry is issued.

1. Debit: Accounts payable -7600

Credit: Bank deposits -7600

2. Debit: Accounts payable 6700

Credit: Bank Deposit 6700

The above is done on a single voucher. Summary: Correction of *** year**month** financial number voucher.

It depends on which number you check out. Or if it is a report according to 3303, then it is only necessary to correct the detailed account. If it is a 3030 bill.

Then this month, first flush back the original entry in red, and then make a correct entry. ok.Very simple.

1. Borrow: Accounts Payable - Company A.

Company B. Credit: Accounts Payable - Company A.

Company B. 2. Or directly reverse the entire entry you made wrong, and then make a correct one.

1. If it is a manual account and the account book has been registered, it should be adjusted as follows:

Make the same entry in red and flush back. Do it again and do it again.

2. If it is a computer accounting, you can find the original entries in the current month and change them.

What is the problem? If it is an error in the accounts payable account-accounting item, the red letter correction method is used.

Debit: Accounts Payable -7600

Debit: Accounts Payable -7600

Hope it helps!

It is best to make the same red letter entry, cancel the previous month's reversal, and then make a correct one, so that it is easy to verify.

If you want to change the voucher this month, you will change it directly.

Cross-month words: Debit: Accounts payable.

Credit: Bank deposits -900

Difference reversal method.

Debit: Accounts Payable 6700-7600 = -900 Credit: Bank Deposits -900

Or first reverse the full amount of the erroneous entry, and then produce a correct entry.

1. Debit: Accounts payable -7600

Credit: Bank deposits -7600

2. Debit: Accounts payable 6700

Credit: Bank Deposit 6700

Red letter recoil method. Use a red pen to make the same accounting entry, and use a blue pen to make a correct accounting entry.

The wrong entry is reversed in full, and then a correct entry is issued.

1. Debit: Accounts payable -7600

Credit: Bank deposits -7600

2. Debit: Accounts payable 6700

Credit: Bank Deposit 6700

The above is done on a single voucher. Summary: Correction of *** year**month** financial number voucher.

The red-letter write-off method can be used to flush out the amount of more memorable amounts.

Debit:: Accounts payable 900

Credit: Bank deposits -900

If you want to change the voucher this month, you will change it directly.

Cross-month words: Debit: Accounts payable -900

Credit: Bank deposits -900

What is the problem? If it is an error in the accounts payable account-accounting item, the red letter correction method is used.

Debit: Accounts Payable -7600

Debit: Accounts Payable -7600

Hope it helps!

The subject is good, and the difference correction method can be used.

(1) Borrow: production cost 142,000, manufacturing cost 3,000, management cost 2,000, sales cost 5,000

Credit: raw materials 150,000.

2) Borrow: production cost 20520, manufacturing cost 5700, management cost 11400, sales cost 6840

Credit: Employee compensation payable 44460

3) Borrow: cash 44460, credit: bank deposit 44460

4) Borrow: 44460 employee compensation payable, credit: cash 44460

5) Borrow: manufacturing cost 2260, credit: low-value consumables 2260

6) Borrow: 3600 for manufacturing costs, 3600 for bank deposits

7) Borrow: manufacturing expenses 2800, credit: accumulated depreciation 2800

8) Loan: production cost 13760, credit: manufacturing cost 13760

Borrow: inventory goods: 176280 + 16200-18600 = 173880, credit: production cost 173880

9) Borrow: inventory goods: 176280 + 16200-18600 = 173880, credit: production cost 173880

20. Borrow: fixed assets A 30700

Credit: Bank deposit 30700

21. Borrow: bank deposit 36000

Credit: Advance receivables 36000

22. Borrow: manufacturing expenses workshop office expenses 300

Management Expenses Factory Entertainment Expenses 400

Credit: Bank deposit 700

23. Borrow: production cost 8000

Manufacturing cost 2000

Management fee 3000

Credit: Wages payable 13000

24. Borrow: production cost 38200

Credit: Manufacturing expenses 38200

25. Borrow: This year's profit is 1.1 million.

Credit: Profit distribution Undistributed profit of 1.1 million.

Hehe, I think this is very much like accounting basics. I miss the topic I learned at the beginning. I don't know what to write, the first is the transfer of projects under construction to fixed assets, the second is accounts receivable, the third is management expenses, the fourth is the remuneration payable to employees, the fifth is production costs, and the sixth is in the title. There you have the idea.

According to the contract signed between your company and the other party and the acceptance form for the completion of the installation and construction of the fixed asset, it can be temporarily estimated and recorded, and the depreciation can be made up (from the next month when the fixed asset is put into use).

Don't adjust your account now, if you want to adjust it, you have to wait until the invoice comes.

If the fixed assets contract ** 1 million yuan, the other party is responsible for the installation and commissioning and installation and commissioning of the required auxiliary materials, completed on February 10, 2010 and passed the quality inspection, the contract stipulates that 80% of the payment will be paid after the completion and acceptance, and the payment will be paid after 1 year.

In February, the fixed assets were installed and passed the acceptance, and entries should be made in the current month.

Borrow: fixed assets - production equipment 1 million.

Credit: Accounts Payable - Provisional Accounts Payable - XX Company 1 million.

Depreciation in March: The service life of general production equipment is 10 years, and the residual value rate is 10%.

Calculate the residual value first: 100x10%=10

The monthly accrued depreciation is: (100-10) (10x12) = 10,000.

For a total of 13 months from March 2010 to March 2011, the accrued depreciation was: 10,000.

Borrow: manufacturing expenses 10,000 (strictly speaking, this is not right, the profit and loss of the previous year should be adjusted, that is more complicated, do not talk about it).

Credit: accumulated depreciation of 10,000.

3. It is recommended that you do not reverse the other receivables without authorization, do not meet the specifications, you can write a report, ask the handling department to ask for an invoice from the ** business, if the other party no longer exists, then ask the business department to explain the situation, and then recommend the accounting treatment method after the boss reviews and agrees.