On the issue of accounting adjustments, the consequences of accountants adjusting accounts without p

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.

There is an inherent error in your accounting treatment:

The correct process of provisional estimation and warehousing is: 1. Provisional estimation and warehousing at the end of the month; 2. At the beginning of the month, it was rushed back to the provisional estimation and storage; 3. Normal requisition. You've made a step, so the above problem will arise.

Of course, the current wrong account needs to be adjusted, and the current adjustment treatment is:

1. The proportion of the total difference and the raw materials consumed by the finished products sold is calculated as the sales cost;

2. The raw materials consumed in the unsold part of the finished product shall be calculated according to the above method, and the unit cost shall be reduced;

3. Direct materials in the production cost of the product according to --- above methods;

4. For the unused part, the raw materials shall be calculated according to the above methods.

The corresponding account is Accounts Payable.

If the amount is not very large, this part of the difference can be directly adjusted to the inventory cost of the raw material in the current period.

First of all, the original provisional estimate of the entry red flush, according to the invoice amount to make a raw material warehousing account, the sales of products do not need to be adjusted, only the cost according to the provisional estimate and the actual invoice of the difference part of the OK!!

Legal analysis]: Accountants are not allowed to adjust accounts privately. If it is forged or altered accounting vouchers or accounting books, or a false financial accounting report is prepared, and a crime is constituted, criminal responsibility shall be pursued in accordance with law.

Where the interests of shareholders or other persons are seriously harmed, or there are other serious circumstances, the directly responsible managers and other directly responsible personnel are to be sentenced to up to five years imprisonment or short-term detention and/or a fine.

Legal basisArticle 161 of the Criminal Law of the People's Republic of China: Where a company or enterprise that has the obligation to disclose information in accordance with law provides shareholders and the public with false financial and accounting reports or conceals important facts, or fails to disclose other important information that should be disclosed in accordance with law, seriously harming the interests of shareholders or other persons, or has other serious circumstances, the person in charge who is directly responsible for it and the person directly responsible for it shall be sentenced to fixed-term imprisonment of not more than five years or short-term detention and/or a fine; where the circumstances are especially serious, the sentence is between 5 and 10 years imprisonment and a concurrent fine. Where the controlling shareholders or actual controllers of companies or enterprises provided for in the preceding paragraph carry out, organize, or instigate the conduct in the preceding paragraph, or conceal relevant matters that cause the disturbance in the preceding paragraph, punishment is to be given in accordance with the provisions of the preceding paragraph.

Where the controlling shareholder or actual controller who commits the crime in the preceding paragraph is a unit, the unit is to be fined, and the directly responsible managers and other directly responsible personnel are to be punished in accordance with the provisions of the first paragraph.

Adjustment of Wrong Accounts in the YearThe wrong accounts found in the year can be adjusted by preparing the same red entries as the original erroneous entries, and then compiling the blue entries of the middle limbs of Zhengla for adjustment. However, attention should be paid to whether the error involves cash and bank deposits. If cash and bank deposits are involved, it is not appropriate to prepare the pre-red character entries, but to prepare adjustment entries based on their erroneous differences.

How to adjust the accounts of the accountant, and the steps of the accounting adjustment.

The adjustment entries are based on the original account adjustment, and the adjustment of the entries according to the audit opinion is as follows: 1. Adjust the "accounts receivable in advance" into the accounting of "other accounts payable"; Corresponding to the adjustment of the original entry "1", then: borrow:

Accounts receivable 2 million yuan loan: other accounts payable 2 million yuan 2, "operating income" transferred from "other accounts payable"; Corresponding to the adjustment of the original entry "2", then: borrow:

Other payables 1 million yuan credit: accounts receivable in advance 1 million yuan 3, the remaining amount is paid from "other payables". Borrow:

Other accounts payable 1 million yuan loan: 1 million yuan of accounts receivable.

Legal analysis: According to the provisions of the Accounting Law, if the accounting treatment method is changed at will, the following legal liabilities shall be borne:

1. The people's finance department at or above the county level shall order corrections within a time limit. Units or individuals that violate the law shall follow the requirements of the decision to order corrections within a set period of time to stop the illegal conduct and correct the mistakes.

2. Fines. According to the nature, circumstances and degree of harm of the illegal acts, the people's finance department at or above the county level may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan on the unit, and the person in charge and other directly responsible personnel may impose a fine of not less than 2,000 yuan but not more than 20,000 yuan.

3. Give administrative sanctions. Depending on the severity of the circumstances, the directly responsible managers and other directly responsible personnel shall also be given administrative sanctions such as warnings, demerits, major demerits, demotion, demotion, removal, probation, or dismissal by the unit to which they belong or the unit at a higher level or the administrative supervision department.

4. Revoke the accounting qualification certificate. For accounting personnel with serious violations, the accounting qualification certificate shall be revoked by the people's finance department at or above the county level.

5. Investigate criminal responsibility in accordance with the law. China's criminal law does not separately stipulate that the act of arbitrarily changing the accounting treatment method is a crime, but if the perpetrator uses this as a means to carry out criminal activities stipulated in the criminal law, he shall be investigated for criminal responsibility in accordance with the provisions of the criminal law.

Legal basis: "Criminal Law of the People's Republic of China" Article 162 Concealing or intentionally destroying stupid accounting vouchers, accounting books, or financial accounting reports that should be kept in accordance with law, and the circumstances are serious, is to be sentenced to up to five years imprisonment or short-term detention and/or a fine of between 20,000 and 200,000 RMB. Where a unit commits the crime in the preceding paragraph, the unit is to be fined, and the directly responsible managers and other directly responsible personnel are to be punished in accordance with the provisions of the preceding paragraph.

Where a company or enterprise carries out false bankruptcy by concealing assets, assuming fictitious debts, or otherwise transferring or disposing of assets, seriously harming the interests of creditors or other persons, the directly responsible managers and other directly responsible personnel are to be sentenced to up to five years imprisonment or short-term detention and/or a fine of between 20,000 and 200,000 RMB.

Accounting adjustment refers to a part of accounting treatment, that is, adjusting accounts to achieve the expected or prescribed results. For example, an enterprise adjusts its accounting accounts (including income and cost adjustments, annual audit adjustments, etc.) for its own interests or after tax inspection.

The auditor shall adjust the wrong account in the following two situations:

1. Adjustment of wrong accounts during the year.

If an erroneous account is found during the year, it is sufficient to write off the erroneous account by preparing the same red letter entry as the original erroneous entry, and then prepare the correct blue letter entry for adjustment. However, attention should be paid to whether the error involves cash and bank deposits. In the case of cash and bank deposits, it is not appropriate to prepare red-letter entries, but rather to prepare adjusting entries based on their erroneous differences.

2. Cross-year misaccount adjustment.

If the wrong account of the previous year has been reported and the error is found in the next year, the adjustment of the wrong account is generally to adjust the total profit and profit distribution of the previous year, which can be adjusted through the "profit and loss adjustment of previous years" account. If an expense is identified as not being a cost, it should be excluded from the cost. If the account is adjusted within the year, only the account needs to be adjusted.

If the accounts are adjusted in the next year, it cannot be traced back to the process of cost formation, and the cost cannot be adjusted, but the profit and income tax should be adjusted, that is, the total profit of the previous year and the distribution of profits should be considered from the consequence. Whether the account is consistent with the general ledger, whether the property rights of the inventory are all owned by the enterprise, whether there are pledged materials, and whether there are invoices that are recorded in advance or deferred. Inventories should be properly reflected in the accounting statements, and the total amount of inventories should be consistent with the total number of relevant accounts"Material procurement"、"Raw materials"、"Packaging"、"Low-value consumables"、"Material cost variances"、"Consignment processing materials"、"Homemade semi-finished products"、"Finished products"、"Installments are issued for the delivery of goods"and other items, and all changes in the valuation method of inventory, problems in the quality of inventory and major changes in the cost of inventory should be explained in the notes.

I've done it before, tell you how we did it before, issue a loan report, his company's profit must not be negative, then the bank will not approve it, and the adjustment must be their company's financial personnel, you can give them advice, but not on their behalf to adjust the account, let them provide you with a financial statement As for what report the tax bureau asks them to issue, what requirements, their company should be very clear

There is also a reclassification adjustment, for example, when the balance sheet provided by their company to you, accounts receivable, accounts payable, and other receivables are negative, things need to be reclassified adjusted

What you need to do is to reconcile the negative accounts receivable to the accounts receivable in advance, the negative accounts payable to the prepaid accounts, and the negative other receivables to the negative other payables

And make detailed disclosures in the audit worksheet, and finally produce the adjusted financial statements!!

Basic Methods of Accounting Adjustments:

First, the role of account adjustment.

1. According to the results of the examination, adjust the accounts correctly and in a timely manner, which can not only prevent the overt compensation and the hidden refund, but also avoid double taxation.

2. After the tax review, the wrong and missing accounts of the enterprise shall be adjusted in a timely manner to ensure the authenticity of the accounting information of the enterprise, so that the collection and management data of the tax department can be consistent with the accounting data of the enterprise.

Second, the principle of account adjustment.

1. The adjustment of accounting treatment should be consistent with the current financial accounting standards and the relevant accounting of the tax law.

2. The adjustment of accounting treatment should be consistent with accounting principles.

3. The method of adjusting the wrong account should be based on reality and simple and easy to implement.

3. Basic methods of account adjustment.

1. Red letter reversal method.

2. Supplementary Registration Law.

3. Comprehensive accounting adjustment method.

Fourth, the type of wrong account and the scope of adjustment.

1) The method of adjusting the erroneous accounting accounts for the current period.

According to the normal accounting procedures, the red-letter adjustment method, the supplementary adjustment method and the comprehensive adjustment method can be used to make adjustments.

2) The method of adjusting the erroneous accounting accounts of the previous year.

1) If it is found before the preparation of the final accounts of the previous year, the accounts of the previous year can be directly adjusted;

2) If it is found after the preparation of the final accounts of the previous year, the relevant accounts should be adjusted one by one according to the normal accounting. For items that do not affect the profit of the previous year, they can be adjusted directly; For items that affect the profit of the previous year, the adjustment should be made through the "profit and loss of previous years".

2. For the wrong accounts of the previous year and do not affect the tax of the previous year, but are related to the accounting and taxation of the current year, the relevant accounts of the current year can be adjusted accordingly according to the amount of errors and omissions in the accounts of the previous year that affect the tax situation of the current year.

3) Accounting adjustment methods that cannot directly adjust profits according to the amount of errors found in the examination.

Mainly in the material procurement cost, raw material cost carryover, production cost accounting errors should be reasonably allocated between the end of the period of raw materials, products, finished products and the cost of products sold in the current period according to the specific situation.

There is a saying that the statement is not adjusted, anyway, the purpose is to make the statement meet the requirements, and the account table must be consistent!

Our unit adjusts the entries according to the CPA's recommendations, first adjusts the accounts (one is to use the "previous year's profit and loss adjustment" to adjust the current period's accounts, and the other is not to use the "previous year's profit and loss adjustment", directly reverse the accounts, adjust the accounts of the reporting year), and then issue a statement according to the adjusted accounts. Such a statement is naturally CPA approved. The audit is only a reasonable assurance that the financial statements are fair, and whether the enterprise adjusts the accounts is not something that the certified public accountant should consider.

Therefore, the meaning of not adjusting accounts does not mean that the enterprise does not need to adjust the accounts, but that the certified public accountant does not require the enterprise to adjust the accounts. In fact, when the enterprise adjusts the balance sheet, it generally has to adjust the accounts first, and since the statement is promised to be adjusted, the account book as a requirement for accounting also needs to be adjusted.

The question is specific.

Generally, the opposite entry is reversed as the same as the same entry, and then the correct entry is made.

In terms of income tax, there is a difference between accounting and tax accounting itself.

The adjustment in the audit is called "adjusting the table without adjusting the account", but the adjustment of the statement in the audit has nothing to do with the enterprise account. Audited adjustments are made without "prior year profit or loss adjustments" and are adjusted directly to the financial statements.

For example, if an enterprise has an investment that should be measured by the equity method (the investment ratio is 20%), but the enterprise adopts the cost method, and the net profit of the investee after the audit is 1 million, the adjustment entries should be made as follows:

Borrow:Long-term equity investment20

Credit: Investment income 20

Therefore, the balance sheet and income statement should be increased by 200,000 respectively, but whether the enterprise changes its accounts or not is the business of the enterprise, if the enterprise is unwilling to change the accounts, the certified public accountant can only change the statements, but has no right to change the accounts. If the company is not even willing to change the financial statements, then the CPA will have to consider whether it is necessary to issue non-standard audit statements.

As for the tax bureau often saying that it should adjust losses into profits, it is generally to adjust the net profit of enterprises during income tax audits, because some of the income and expenditure of enterprises in the current period are not subject to tax under the tax law or are not allowed to be deducted before tax.

For example, the interest income from treasury bonds does not need to be taxed, and the general sponsorship fee is not allowed to be deducted before tax.

When the CPA audits the financial statements, if the enterprise is unwilling to adjust the accounts, the CPA may adjust the statements, and if the enterprise is unwilling to adjust the statements, the CPA may modify the type of audit statements.

In the tax audit, the income tax return is adjusted, and the financial statements of the enterprise are not amended.

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