How to correct accounting documents? How to fix an incorrect billed voucher

According to the requirements of Article 51 (5) of the basic accounting work specification: if there is an error when filling in the accounting voucher (that is, when the account is not recorded), it should be filled in again. If an accounting voucher that has been registered in the account is found to be filled in incorrectly within the current year, an accounting voucher with the same content as the original can be filled in in red, and the words "cancel a certain number voucher on a certain day of a certain month" are indicated in the summary column, and at the same time, a correct accounting voucher is filled in again with blue characters, indicating the words "a certain voucher of a certain day of a certain month and a certain day" can be re-filled.

If there is no error in the accounting account, but only the amount is wrong, you can also make an adjustment voucher for the difference between the correct number and the wrong number, and use blue for the increase and red for the decrease. If it is found that there is an error in the accounting voucher of the previous year, a corrected accounting voucher shall be filled in in blue.

Use the correct correction method. If there is an error when filling in the accounting voucher, it should be filled in again. If an error is found in the accounting voucher that has been registered in the account within the current year, it can be corrected by the red-letter cancellation method.

If there is no error in the accounting account, but the amount is wrong, another adjustment voucher can be compiled according to the difference between the correct number and the wrong number; If it is found that there is an error in the accounting voucher of the previous year, a corrected accounting voucher should be filled in in blue.

Corrections should be made in accordance with the basic principles laid down in the accounting system. 1.Additional Corrections:

It means that the account has been recorded, and the account is correct, but when the amount is wrong, it needs to be supplemented. 2.Red letter reversal:

It means that when the account has been booked and the accounting account is wrong, make a copy of the same voucher with red letters to indicate the correction, and then make a correct one. Errors that span years are corrected by filling in the voucher under the "Profit and Loss Adjustment for Previous Years" account.

The current month: tear out and redo the previous month of the current year: flush back with red letters, and then use the blue word to do the correct previous year's: to use the "previous year profit and loss adjustment" adjustment.

After closing the account, if you find that there is an error in the account book, you should change it directly in the account book when you find the error. Fill in the "account adjustment" in the word and number columns; and indicate in the summary the date, voucher number and reason for the change;

If it is undercounted, the difference will be recorded directly; If it is over-recorded, it should be written off in red; The direction of the loan is reversed, and the error is offset with red letters. This error is not due to an error in the account or amount at the time of preparation of the voucher, but simply a transcription error during the posting process.

1) Whether the accounting voucher is attached with the original voucher, and whether the economic content of the accounting voucher is the same as the content of the attached original voucher.

2) Whether the correspondence between the accounting accounts (including secondary or detailed accounts) that should be borrowed and credited is clear and whether the amount is correct.

3) Whether the items in the accounting voucher are filled in completely, whether the summary is clear, and whether the signatures and seals of the relevant personnel are complete.

For modifying the billed vouchers, you can first reverse the red-letter vouchers, and then enter the correct vouchers to re-book. It is also possible to make supplementary corrections to the blue letter voucher; You can also modify the original voucher and record the account after restoring the pre-account status.

Anti-checkout--- anti-bookkeeping--- anti-audit.

It is recommended that you use the red-letter correction method to cancel the incorrect entry and make the correct entry again.

If an error is found in the accounting voucher after bookkeeping, there are three specific correction methods:

1. For the accounting voucher with the wrong account and the amount is not wrong, first fill in an accounting voucher in red to reverse the original erroneous accounting voucher, and its summary is "cancel the voucher with the year, month and date", and then write a correct voucher with blue characters, and its summary is "the voucher with the revised year, month and date".

2. The accounting voucher with the wrong amount and the accounting account and the debit and credit direction are not wrong can be divided into two situations: for the accounting voucher whose actual amount is less than the accrued amount, fill in an accounting voucher in blue according to the difference, and the summary is "supplement the amount of the voucher with the year, month and date number to underwrite"; For the accounting voucher where the actual amount is greater than the accrued amount, an accounting voucher shall be filled in in red characters according to the difference, and the summary shall be "the overcalculation amount of the voucher with the year, month, and day number shall be reversed".

3. For the errors in the accounting vouchers of the previous years, mainly referring to the errors in the accounts or amounts, a corrected accounting voucher should be filled in in blue, and the summary should be "corrected year, month, and day number vouchers". For example, if a payment voucher No. 168 dated December 28, 2013 is found to indicate that the amount of administrative expenses should be 3,600 yuan, but it is incorrectly recorded as 6,300 yuan when the ruler is obscured, then an accounting voucher should be prepared in red letters, and its summary should be "Correction of the overcounting amount of payment voucher No. 168 dated December 28, 2013".

The method of correcting the mistake in the accounting voucher is as follows:

If there is an error in the accounting voucher, it should be filled in again, and no changes should be made to the original voucher. If an error is found in the accounting voucher that has been registered in the account during the year, it can be corrected by the red-letter correction method or the supplementary registration method. If Gao Jue finds that there is an error in the accounting voucher of the previous year, a corrected accounting voucher should be filled in in blue.

Brother reads. If there is an error in the debitable and credit accounts listed in the voucher, fill in a voucher with the same accounting account as the original erroneous accounting voucher in red letters, and write the date of the reversal of the wrong account and the number of the wrong voucher in the summary column, and register it in red letters, and then fill in a correct voucher in blue letters. Entries are made on the basis of which they are registered.

If the amount filled in the voucher is greater than the deductible amount, and the debit account is not wrong, the same summary column of a single account should be filled in in red to indicate the amount of reversal and the number and date of the original erroneous voucher, and register it in the account.

If the amount filled in the voucher is less than the amount due, fill in a voucher with the same debitable and creditable account as the original erroneous voucher in blue, and write the supplementary understatement amount in the summary column, as well as the number and date of the original erroneous voucher, and enter it into the account.

The cross-line correction method is mainly used in the account book when there is an error in the account book record and the accounting voucher is not wrong. Use a red pen to cross out the wrong words or numbers with a single red line, and then write the correct words or numbers with a blue or black pen on the top of the line, and affix the corrector's stamp at the underline to show responsibility.

If the voucher is wrong, you need to know what the wrong voucher is and what the correct voucher should be, so as to know how to make adjustment entries.

For example, the correct entry is, borrow: bank deposit, clear argument.

Credit: main business income, tax payable - VAT payable (output tax).

The erroneous entries are, Debit: Accounts Receivable, Credit: Income from Main Business, Tax Payable - VAT Payable (Deferred Tax on Sales).

The adjusting entries are, debit: bank deposits, credit: accounts receivable.

What should I do if the accounting voucher is written incorrectly? How do I make a correction? If you don't know much about this part, let's learn it with Deep Space Network!

What should I do if I make a mistake in writing the accounting voucher?

If the wrong accounting voucher has not been recorded, a correct voucher can be re-compiled; If the wrong accounting voucher has been recorded, it should be reversed in red first. That is, all the erroneous vouchers are reversed in red, and then a correct voucher is compiled.

Generally, these errors occur in the filling of accounting vouchers: for example, the basic elements are incomplete or incomplete; incorrect use of subjects; The number and amount of attachments are incorrectly marked; The accounting voucher is not numbered or is incorrectly numbered; Seal errors and so on, these are all things that need to be paid attention to.

How to correct the wrong accounting voucher?

1. If there is an error in filling in the accounting voucher, it should be filled in again. If there is an error in the accounting voucher that has been registered, it can be corrected separately according to different circumstances;

2. When an error is found in the current year, you can fill in a voucher with the same content as the original in red letters, and indicate it in the summary column"Cancel a voucher with a certain number on a certain day of a certain month"The words when a typing error is found within the year.

3. If there is no error in the accounting account, but the amount is wrong, you can also prepare an adjusted accounting voucher for the difference between the correct number and the wrong number, and the increase amount is in blue and the amount is reduced in red and noted in the summary column"Correct a certain number of vouchers on a certain date of a certain potato bush file in a certain year and a certain month"Words.

4. If it is found that there is an error in the accounting voucher of the previous year, or if it is found that the accounting voucher of the previous year is wrong, a corrected accounting voucher shall be filled in in blue and noted in the summary column"Correct a certain number of vouchers on a certain year, a certain month, and a certain day"the words and the reason for the correction, etc.