账簿错误是指账簿记录与实际不符。其原因主要有三 :第一 ,原始凭证错误 ;第二 ,原始凭证正确 ,但记账凭证错误 ;并且在登账时才发现 ;第三 ,原始凭证、记账凭证正确 ,但登账过程中发生了记账错误 ,包括记串账户、账户记对但金额记错和借贷方向记错。后两类错误用以下更正方法 Account book error refers to the actual book records do not match. There are three main reasons: First, the original voucher error; second, the original voucher is correct, but the voucher is incorrect; and found only when the debit; third, the original voucher, accounting vouchers correct, but the registration process took place The accounting error, including credited string account, the account record but the amount of misrecognized and misreporting direction. The latter two types of errors use the following correction method