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A Pictorial Method Of Handling Accounting Errors

2010/12/18 10:48:00 59

Accounting Error Accounting Pictographic Method


Checking

Account

More frequently encountered in tables.

Differ

A few cents' wrong accounts.

頭疼。這類錯賬一般來說是數(shù)字形狀相像而發(fā)生差錯。根據(jù)其數(shù)字形狀象形的規(guī)律去查找錯賬的方法命名為“象形法”,按其差數(shù)一般有如下規(guī)律:


1. if the difference is 1, it may be 3 and 2, 5 and 6.


2. if the difference is 2, it may be 3 and 5, 7 and 9.


3. if the difference is 3, it may be 3 and 6, 6 and 9.


4. if the difference is 4, it may be 1 and 5, 4 and 8.


5. if the difference is 5, it may be 1 and 6, 2 and 7, 3 and 8.


6. if the difference is 6, it may be 0 and 6, 1 and 7.


7. accounts that are continuous with figures are easy to occur or count less than one. If a number is equal to 833330, it is easy to mistake it for 833333 or 833300. If the difference is 3 or 30, with continuous figures, it can be repeated.


Here are just a few examples, because individual handwriting numbers are different in shape and font.

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