What are some ways to check if the accounting book records are correct?

The method of checking accounting books is as follows: account reconciliation, also known as reconciliation, is an important procedure to ensure the quality of accounting book records.

The account verification should be consistent with the actual accounts, the account certificates, the accounts, and the accounts.

The most basic thing is to do the trial balance first.

The main ways to check whether the accounting accounts are correct are the relative accounts and the actual accounts!

According to the provisions of the Accounting Law of the People's Republic of China, the account verification should be consistent with the facts, the account certificates, the accounts and the account tables. The exam is a big cheer for you.

1 The accounts are in line with the facts. The consistency of accounts is the abbreviation of the consistency between the records of the accounting books and the actual number of physical objects and payments. Ensuring that the accounts are consistent with the facts is the basic requirement of accounting.

The business activities of an enterprise are a unified process of capital movement and physical movement, and the accounting books record mainly the movement of value quantity, while the physical movement is detached from the value movement to a certain extent. In order to fully reflect the increase and decrease of the enterprise's physical goods and funds, it is necessary to truthfully record and register in the accounting books, and check and verify the correctness of the accounting books and records through the actual number of physical goods and funds in the accounting books, and discover the problems existing in the management of property, materials and cash, which is conducive to identifying the causes, clarifying responsibilities, improving management, improving efficiency, and ensuring the authenticity and completeness of accounting data. Exam big with you.

2 The account certificate matches. The consistency of the account certificate is the abbreviation of the consistency between the accounting book records and the relevant contents of the accounting vouchers. Ensuring that the accounts are consistent is also the basic requirement of accounting.

Accounting books and records are registered according to accounting vouchers and other materials, and accounting vouchers are the basis for accounting book registration. Through the verification of account certificates, you can check and verify whether the contents of the accounting books and records and accounting vouchers are correct, so as to ensure the authenticity and completeness of the accounting book information. Each unit shall regularly check the accounting books and records with its corresponding accounting voucher records (including time, number, content, amount, bookkeeping direction, etc.) one by one to check whether they are consistent.

3 The accounts match. Accounting consistency is the abbreviation of matching the corresponding records between accounting books. Ensuring that the accounts are consistent is also the basic requirement of accounting.

There is an intrinsic connection between the accounting books, including the accounts of the general ledger, between the general ledger and the sub-ledger, between the general ledger and the journal, between the property and material sub-ledger of the accounting institution and the custodian department, and between the relevant property and material sub-ledger of the use department, through regular checking, you can check, verify and confirm the correctness of the accounting books and records, so as to find problems in time, correct errors, and ensure the authenticity, completeness and accuracy of the accounting data.

4 Balance sheet matching. The consistency of the account statement is the abbreviation of the consistency between the accounting book records and the relevant contents of the accounting statements. Ensuring that the account statements are consistent is also a basic requirement for accounting.

Accounting statements are prepared on the basis of accounting books and records and related information, and accounting books and related materials are the basis for the preparation of accounting statements, and there is an inevitable connection between the two. By examining the interrelationships between the accounts, it is possible to find out if there are any violations in them.

When the cashier inspects the accounting books, he can use the forward check method or the reverse check method, because the inspection of the accounting books is in the middle of the examination and analysis of accounting data, and can be used as the continuation and deepening of the analysis and review of the statements, and can also be used as the extension and supplement of the voucher inspection. The analysis and inspection of the accounting books can be carried out using the detailed inspection method to analyze all the transactions recorded in the account books; It is also possible to use the random inspection method to conduct a partial inspection of the business registered by the customer.

There are many basic methods for finding errors in accounting books, among which the following methods are commonly used.

1。Review methodThe review method, also known as the complex algorithm, refers to the use of primitive and mechanical methods to re-check the historical records that have occurred in the accounting books and their totals, subtotals, differences, etc., so as to confirm the correctness and accuracy of the relevant amounts or data records. It is to use the relevant data after the audit personnel to check the book data, so the audit personnel are required to check the calculation is correct, and the calculation caliber of the data of the verification data is comparable with the data being checked.

The scope of application of the review law is limited to the relevant data that has already occurred in the accounting books.

2。Reconciliation methodReconciliation method refers to an audit method that increases or decreases some factors in order to check some operations in the account books, so as to make them relevant and comparable, such as the reconciliation of unreached bank deposits.

3。Verification methodThe verification method refers to the comparison of the same value or relevant data in two or more places of the account book records, including relevant information, with the purpose of ascertaining whether the accounts, account certificates, account facts, and account statements are consistent, so as to confirm whether the account books and records are correct and whether there are any errors or malpractices.

4。Verification methodVerification method refers to a method of comparing the information in the account books with the actual situation to verify whether the accounts are consistent with the facts, and to obtain written evidence. The verification method is mainly used to check the account records, and combine the physical evidence obtained by the inventory method to compare the information in the account books with the materials.

5。Examination LawThe examination method is based on the requirements of the Accounting Law and accounting standards as the criterion for judging right and wrong, and examines and analyzes the authenticity, legitimacy and compliance of the relevant account books and materials through examination, depending on whether there are any errors, doubts or drawbacks.

The examination method has a wide applicability and is often used in audit work. The success of the application of this method depends to a large extent on the auditor's own law enforcement ability, observation ability, analysis ability and judgment ability, and depends on their experience level, so their own quality requirements are higher. The analysis of account books by the examination method is mainly to review whether the relevant economic operations recorded in the account books meet the basic requirements of accounting, whether the content of accounting is compliant, whether the amount of accounting is consistent with the accounting vouchers, whether the content is complete, whether the account pages are serial numbers, and whether the accounting is in accordance with the accounting system and accounting rules.

6。Other audit methods Other audit methods mainly include account analysis, comparative analysis, ratio analysis, correlation analysis, balance analysis, group analysis, factor analysis, reasoning analysis, chart analysis, difference analysis, cost-benefit analysis, value analysis, analysis and so on.

1. Verification method. It is a method of checking the authenticity of various interrelated accounting materials, such as borrowing and crediting, detailed accounting and comprehensive accounting, account books and statements, etc., in order to check the authenticity of the accounting work.

2. Analytical method. It is a method of comprehensively comparing accounting data and quickly analyzing the internal relationship of various data to find out doubts or clarify the crux of the problem.

3. Query method. It is a method of using inquiry or investigation to understand the situation, search for information, and obtain necessary circumstantial evidence in order to clarify a certain aspect of the problem.

4. Review Law. It is a method of repeating the original accounting records to verify whether they are correct.

5. Observation method. It is a method to directly go deep into the specific places of accounting work to observe and understand the situation on the spot, and find problems in accounting.

6. Inventory method. It is a method of comparing the actual quantity of physical goods or cash with the relevant book information through physical inventory to find out whether there is a shortage or damage, and whether the accounts and accounts are in line with the facts.

7. Shuncha method. It is a method of checking from the original voucher to the accounting voucher, from the voucher to the account book, and from the account book to the report in the order of accounting processing and consumption.

8. Reverse investigation method. It is a method of reversing the order of accounting processing, that is, checking from the report to the account book and then to the voucher.

Check whether the number and amount of the accounting vouchers are consistent with the original vouchers, including the number of original vouchers attached Accounting vouchers are often accompanied by some original vouchers, such as check stubs, invoice copies or accounting copies, travel expense reimbursement forms, and so on, which should be carefully checked and checked. The amount of some original vouchers cannot be simply summed up, and it is also necessary to analyze and fill in the accounting vouchers according to the regulations, and through review, see whether they are consistent with the amounts reflected in the accounting vouchers. Check whether the accounting items of the accounting vouchers are consistent with the economic business contents reflected in the original vouchers During the examination, attention should be paid to whether the summary description of the accounting vouchers is consistent with the economic contents of the original vouchers.

If the original voucher is authentic, but the accounting account on the accounting voucher is used incorrectly, this will cause an inflated production cost, overturn the cost of raw materials, and the bad appearance may have an impact on the enterprise income tax.