目前,会计人员在帐簿记录发生错误时,一般都根据制度要求进行更正。但工业企业月末无余额的明细帐簿,如车间经费及企业管理费等明细帐发生漏记,特别是在转帐结束后才发现,更正就比较困难或者说就不规范化了。如何才能防止这样的错误呢?笔者有一种方法,就是跟踪汇总核对法。即在转帐和利润分配之 At present, accounting personnel in the books record errors, generally based on system requirements to be corrected. However, the details of book-end books without surplus at the end of the industrial enterprises, such as shop expenses and enterprise management fees, have been missed. Especially after the transfer was completed, the correction was more difficult or not standardized. How to prevent such a mistake? I have a method that is tracking summary collation. That is, in the transfer and profit distribution