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会计部门的记帐工作是一项大量而又细致的工作,偶一不慎,就会发生差错。每当发现差错时,要冷静地从错数(即差额)去分析检查,估计差错可能发生在那个环节,把找差错的范围缩小到最小的限度,然后进行查对。查对的主要方法如下:一、错数分析法:是从错数与原数之间的关系去分析检查。1 错数是偶数。可能是增减(或借贷)方向记错。即资金来源科目与资金占用科目之间窜错帐户,那么错数必为原数的2倍。如原数为432,但记帐记错方向,造成错数
Accounting department accounting work is a large and meticulous work, accidentally, it will be an error. Whenever an error is found, it is necessary to calmly analyze the error from the wrong number (ie, the difference), estimate the error that may occur at that point, narrow down the error to a minimum, and then check. Check the main method is as follows: First, the wrong number analysis: is the relationship between the number of errors and the original to analyze the check. 1 The wrong number is even. May be increasing or decreasing (or borrowing) the wrong direction. That is, the channeling account between the source of funds and the account occupied by capital, then the number of errors must be 2 times the original number. If the original number is 432, but the wrong accounting direction, resulting in the wrong number