近年来,有大批新手走上会计工件岗位,有的还不懂得采用正确的方法对记帐发生的错误加以更正,以致引起帐务混乱。现以预算会计采用的资金收付记帐法为例,谈谈更正记帐错误应注意的问题。一、不能用“反方向登记法”更正记帐错误。所谓“反方向登记法”,是当记帐凭证的会计科目发生错误而引起帐簿记录错误时,直接用蓝字重新编制一张与原凭证记帐方向相反的记帐凭证,即收方(或付方)发生错误,以相同科目、相等金额在付方(或收方)登记一笔,加以更正。例如用经费存款购入材料一批,填制记帐凭证时,误将“经费材料”科目填为“经费支出”科目(即付经费支出,付经费存款),并已登记入帐。用“反方向登记法”来更正,只须填制一张收经费材料,收经费支出的记帐凭证即可。但是从预算资金活动的具体 In recent years, a large number of novices have embarked on positions in accounting jobs. Some do not yet understand how to correct the errors in accounting by using the correct methods, causing chaos in accounts. Take the accounting of funds used in the accounting method as an example, to correct the accounting errors should be noted that the problem. First, you can not use the “reverse registration method” to correct accounting errors. The so-called “reverse direction registration method” is when the accounting voucher accounting errors led to the wrong account book records, the direct use of blue words to re-write a voucher with the reverse billing vouchers, Or the paying party) in the same subject, the same amount, the same amount at the payer (or the receiving party) registered a sum to be corrected. For example, when purchasing a batch of materials with funds and filling in accounting vouchers, the “Materials for Expenditure” project should be mistakenly filled in as “Expenses for Expenditure” subject (ie, disbursement of funds and funds deposited) and registered. Use the “reverse registration method” to correct, just fill in a receipt of materials, receive expenditure expenditure vouchers can be. But from the specific activities of the budget funds