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会计工作经常会出现一些小错误,如漏记、错记等,给会计人员带来很大麻烦。虽然实务中早有“差数法”、“除2法”和“除9法”等查找技巧,但排查错误的效率不高,工作量仍然很大。本文在传统查错方法上,根据实际工作经验,具体分析了期初余额试算不平衡、本期发生额试算不平衡和账务处理中常见的笔误的原因并通过举例介绍了排查方法。这些方法可以节省会计人员查找错账的宝贵时间,具有很大的可行性。
Accounting mistakes often occur, such as missed, misplaced, etc., to the accounting staff a lot of trouble. Although practice has long been “difference method ”, “except 2 method ” and “except 9 method ” and other search skills, but the troubleshooting error is not efficient, the workload is still large. Based on the actual working experience, this paper analyzes the imbalance of trial opening balance, the imbalance of trial of current period and the reasons of common mistake in accounting treatment. These methods can save the accountant valuable time to find the wrong accounts, with great feasibility.