There are many kinds of errors frequently encountered in accounting work, which are mainly reflected in the following: the summary of accounts receipts is uneven, the general ledger is uneven, and the sum of the balances of the subsidiary ledger accounts is not equal to the balance of the general ledger account; the balance after the bank account is adjusted is inconsistent with the bank statement.

There are mainly three kinds of recording errors in practical work:

(1) accounting principles and principles are mistaken.

The emergence of such errors refers to errors in accounting documents, such as the filling of accounting documents, the setting of accounting subjects, the selection of accounting forms, and the design of accounting procedures.

For example, the provision of prescribed accounting subjects should not be established, but should not be set up, resulting in untrue assets, liabilities and owners' rights and interests.

(2) accounting errors.

The main performance is three kinds of omission, repetition and mistake.

It is also wrong to remember accounting subjects.

It's wrong to remember the direction of bookkeeping, misuse the bookkeeping ink (blue black ink uses red water, or red water misuses blue black ink), and mismarks the amount.

(3) calculation error.

The main performance is to use the wrong calculation formula; to choose the wrong calculation method; to choose the wrong unit of measurement and so on.