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会计记账凭证记错怎么办

更新时间: 2020-08-17 00:00:00     

1、《会计基础工作规范》规定如果账簿记录发生错误,则应按照规定采用划线更正法进行更正,已经登记入账的记账凭证,在当年内发现填写错误时,可用红字填写一张与原内容相同的记账凭证,在摘要栏注明注销,同时再用蓝字重新填制一张正确的记账凭证;

2、如果会计科目没有错误,只是金额错误,可以将正确数字与错误数字之间的差额,另编一张调整的记账凭证,调增金额用蓝字,调减金额用红字;发现以前年度记账凭证有错误的,应当用蓝字填制一张更正的记账凭证。

关键词: 会计 记账 凭证 怎么办

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