What are the accounting entries of the initiating bank, the rural credit cooperative and the receiving bank for the error handling of deposit and withdrawal and the correction of deposit write-off? Th

What are the accounting entries of the initiating bank, the rural credit cooperative and the receiving bank for the error handling of deposit and withdrawal and the correction of deposit write-off? This matter has been bothering me for two days .. First of all, no matter which bank the account is opened in, if the business error occurs in the relevant bank, then the business reversal must be in the relevant bank.

The accounting method used by banks for personal savings deposits and withdrawals is the same offset method, also known as the scarlet letter offset method.

Are there any special transactions that save offsets on the computer? Before offsetting, enter the amount, serial number and summons number of the current day under the transaction code. Note that the reason for write-off needs to be indicated on the write-off summons. Some post supervision also require that both the revocation summons and the revoked summons should indicate the reasons for revocation.

Just enter the correct amount after correction.

If it is a manual account book, not all red ink is used, but the quantity of red ink is used, and the reason for red ink is indicated in the remarks column.

Literally, the same offset method refers to the error in the direction, account or amount of the loan to be borrowed in the accounting voucher on which the accounting is based, which leads to the error in the account book records. Because banks now use computers to type vouchers, which saves the manual work of filling out several vouchers. A summons is not only an original voucher, but also an accounting entry.

There are more and more examples of manual accounting.

2065438+On June 8, 2003/KLOC-0, Yao deposited it in 500 yuan at XX Bank. The teller mistook 500 yuan for 5000 yuan. The entries are as follows

Borrow 5000 pounds in cash

Loan savings account 5000

Error of same day and same direction cancellation method.

Borrow 5000 in cash and 5000 in the savings account.

Then make a deposit according to the operation flow and enter the correct amount.

Because the clerk found that 4500 yuan was missing when he counted after closing the clock that day, when he found the reason that the host was turned off that day, he found that 4500 yuan was saved more and could only be corrected the next day.

It is quite troublesome to correct the bank savings account every other day, because the accounting systems of different banks are different, some are done by provincial banks, some are done by intentional banks, some are done by adjusting too many transaction codes, and some are done by accounting systems. Every step is different, and the method of inversion is different. But the same thing is that the accounting voucher must be made by hand, and the machine summons should be used as an attachment to the manual voucher.

The entries are as follows

Borrow 5000 from the savings account and 5000 from the blue cash.

Enter the correct cash loan 500 and bank deposit 500.

However, there are accounting regulations in the bank, so you can't spend money directly in the personal savings accounting system every other day, and you must adjust the account through super-transfer account.

Borrow 5000 from the savings account and 5000 from the excess account.

Borrow 5000 for excessive subjects and 5000 for cash.

Then press the button on the right to deposit 500 pounds into the account. And be sure to call customers to avoid unnecessary disputes.

The next day, accounting entries are actually very complicated to operate. For each entry, accounting vouchers should be made, and the reasons should be indicated in the abstract, and there should be no mistakes. If you make a mistake, most people will be confused and confused.