Common methods for finding accounting errors mainly include the difference method, the mantissa method, the division by 9 method and the division by 2 method.
The difference method refers to the method of finding wrong accounts based on the difference between them. For example, in the accounting process, only the debit or credit side of the economic business is registered, and the other side is omitted, resulting in an unequal total of debits and credits in the trial balance. If an amount is omitted on the debit side, it will cause that amount to be exceeded on the credit side. If a credit amount is omitted, it will cause that amount to be exceeded on the debit side. Such errors can be found by accountants through recall and accounting verification of the relevant amounts.
The mantissa method means that for errors that occur only in angles and minutes, you can only check the decimal part, which can improve the efficiency of finding errors.
The division by 2 method refers to the method of finding wrong accounts by dividing the difference by 2. If the debit amount is mistakenly included in the credit (or vice versa) during accounting, the difference in the wrong account will be twice the error. Therefore, divide the difference by 2, and the resulting quotient should be the reverse the correct amount. For example, if 5,000 yuan that should be included in the debit side of the fixed assets account is mistakenly included in the credit side, the ending balance of this account will be less than the ending balance of the general classification account of 10,000 yuan. The quotient of 5,000 yuan divided by 2 is the amount in the opposite direction of debit and credit. In the same way, if the total debit amount is greater than the credit amount of 800 yuan, you should check whether the credit amount of 400 yuan was mistakenly included in the debit side.
The divide-by-9 method refers to the method of finding wrong numbers by dividing the difference by 9. It is applicable to the following two situations. First, write numbers in big letters. For example, if 30 is written as 300, the wrong number is 9 times greater than the correct number. The method of finding is: divide the difference by 9 to get the correct number, and multiply the quotient by 10 to get the wrong number. In the above example, after dividing the difference 270 (300-30) by 9, the obtained quotient 30 is the correct number, and 30 multiplied by 10 equals 300, which is the wrong number. Second, write numbers lower. For example, if 500 is written as 50, the wrong number is 9 times less than the correct number. The search method is: divide the difference by 9 to get the quotient which is the wrong number, multiply the quotient by 10 which is the correct number. In the above example, the difference 450 (500-50) is divided by 9. The quotient 50 is the wrong number. After expanding it 10 times, the correct number 500 can be obtained.
For example, an accountant mistakenly credited 4,000 yuan that should have been debited to the "administrative expenses - office expenses" account when keeping accounts. Accountants should use the divide-by-2 method when looking for this incorrect account. This is because when the amount that should be included in the debit side of the management expense-office expense account is credited, the difference in the wrong account appears to be twice the error.