home Accounting, audit Books Theory of the accounting region - Vasyuta-Berkut O.I.

Theory of the accounting region - Vasyuta-Berkut O.I.

4.2. Ways to vyayvlennya that vipravlennya pardon in the accounting region

In the process of registering an accounting region, you can vinikati rizni pomolki, written with inaccuracies of notes in the original documents and pidrahunkah, and that with the wrong organisation of the corre- sponding entities.

For vyayvlennya assumptions pomolok zastosovuyot soi priyomi:

• repeated taxation - transferred from natural and labor-intensive vimineries to groshovi (tsina x kilkist);

• repeat pidbitsya pidssumkiv;

• "punctuated" - portivannya danyh at the first documents, with entries in the accounting area. With the help of Vivireni Sumi

Ignaty takoi method vypravlennya pomolok: korekturny, dodatkovyh postings that "chervornogo reversed."

Korekturny sposib zastosovuyot Todi, if pomilka vinikla in one of the first documentary, іїї виправлення не впливає на бухгалтерські записи, наприклад:

Nadisishli materіali of the postman

Vipravlennuyu s 8500 (words) at 7500 virity. Date. Piped.

Significantly, so that the documents of the bank are steadfast.

Yaksho pomolka vplilan on accounting, posting, other vie tretim way.

Accomplish, scho viyavlyayut pardon in rahunkah. Napriklad, yakshcho in rozglyaduvannomu priimbutkovo materіalіv na 1000 uah bіl'si i at the moment otrymannya zarobleno zapis

Pardon vipravlyayut method of "chervonnoy reversal". To write a note on the sum of the amount I write down the posting, marking the sum of the chervonim with a random number, taking the number in a frame (which means the number):

Tse the method of zastosovuyte for vipravlenya wrong accounting entries.

Yaksho admitted pardon in the batch zmenshenny sumi, zastosovuyte method dodatkovyh postings, zadakayuchi dodatkovu posting on the bag riznitsi.