What are the low-level mistakes that accountants are prone to make?

I was born in a non-accounting major, but I am also a related major. I have learned some basic accounting knowledge at school, and I also know that "borrowing must be borrowed, and lending must be equal". After graduation, related majors were assigned to be accountants when they graduated. I started my first job in a small business. Without the help of the old accountant at first, I made many low-level mistakes. Some of them found out at that time and made jokes, while others found something wrong in their subsequent work. Some of them still don't know what happened. Now described in chronological order as follows:

1.

Paste the voucher. At that time, in a small branch, someone reimbursed travel expenses. At that time, there were no fixed tickets, and the tickets were cut and torn as much as possible, but in fact they were all complete tickets, and even the paste was complete and not torn. Because the enterprise is small, the business personnel will reimburse the air ticket of 100 yuan, and he will never quote 100 yuan, but will quote as much as actually reported. At that time, I didn't see the travel expense reimbursement form, so I made an accounting voucher directly according to the pasted ticket and the reimbursement amount, and the accounting voucher also played the role of a remittance slip. Later, the head office invited an old accountant to the front row, (the former finance section chief of a university enterprise, which later had a great influence on me) and asked him to post it. He suggested that he couldn't post it like this, and he had to tear up the tickets and post as many as he reported. Sometimes it makes sense to think about it afterwards. Have readers also seen that there are still many places in my story that are not in line with the financial system? What? I didn't see it. Let's have a look again. But don't ask again when you see it, that's not the point of my narrative)

2.

Error in summarizing bills by business personnel during cash accounting. Later, I went to a more formal enterprise (or a subsidiary of the head office) to do cash accounting. This time, I got an accountant from above, and my basic knowledge is solid. However, no matter how solid his basic knowledge is, it can't replace my work. Before long, he made a mistake. A little girl (now called beautiful girl) in the management group (canteen) brought some bills for reimbursement, but they didn't count. Let me calculate. At that time, calculators were not very popular, and qualified accountants used abacus. Besides, I'm stupid, I graduated from a regular school, and I'm a qualified class. I hit it twice with an abacus and reported it to her. After she left, I made accounting vouchers, and then I typed them again. The amount is wrong! Call again, it's still wrong! Wrong ... What should I do, eat a dumb loss? I have no money. I had to bite the bullet and go to her. Scold her and make me feel ashamed ... not to mention. I am determined to learn abacus well. Speaking of abacus, it's a long story. I didn't play well at school. At that time, abacus was an elective course. I didn't learn it well somehow. If you don't learn well, you don't learn well. I just passed the exam like other students (with a calculator), but I am pedantic and can't do it. As a result, I failed and the make-up exam was improper. I lost my scholarship that year. Who can blame? After graduation, I was asked to use abacus statistics twice, but I made mistakes again and again, and gradually became afraid of abacus. Mm reimbursed me this time. In order to show my level, I used an abacus that I am not good at. As a result, I was so embarrassed. This incident caused a very serious consequence: that is, I learned the abacus well. Since I made a fool of myself, I have practiced when I have nothing to do, but it has been useless for many years now, and I rarely make mistakes when I pull casually. Of course, I still haven't reached the level faster than my calculator.

3.

Long cash. I still worked in this company for a while and went to the head office. At the time of handover, the cash was more than 20 thousand. Even then, the level was really poor. I don't know how long it took, and I can't find out why. I didn't know anything about accounts at that time, and I didn't know how to handle cash book. If I had this level, alas, I would have made a fortune! But then again, at this level, it is impossible to have such long money. After several cash accountants, the reason for the long money was never found out until the enterprise closed down, and the long money was not dealt with. For years, I have been thinking about the reason. I wasn't in charge of cash in the first place. Although I am a cash accountant, I was in charge of the financial manager for a while. He explained it clearly to me when he gave it to me, but my business level was really poor at that time, and I don't know if he gave it to me correctly. It's only been two months since the official handover. Because of the start-up, the supervisor has never kept accounts. I just put the proof of charge to an account there. I didn't make a cash book, and I don't know how to save it. I've never seen it before! So when I received the notice of handover above, I was scared. What should I do if there is a shortage of cash? Just graduated, no money, an accountant. I don't know about the low salary. Fortunately, God bless, this is a long-term cash payment. Although long-term payment didn't take advantage, I don't regret it at all I wish I had that result!

4.

Error in carrying forward sales cost. When I arrived at the head office, I became an accountant in charge of another small branch. Some people may ask, at your level, why are you still in charge? The reason is very simple, there is no accountant and there is a shortage of people! Even in the eyes of those bosses, I am a training class, and I have been doing it for several months. At this time, I am also in the front row of an old accountant in an office, and I can get his advice from time to time. It is wrong to carry forward the cost of sales. Sometimes there is a sale in a month, and when I carry forward the sales cost, I will carry forward all the finished products on the book as the sales cost: no matter how much I turn, I will not turn. For example, if you sell 65438+ 10,000 yuan a month and the finished product is 500,000 yuan, you can carry it forward to sell 500,000 yuan. We will sell another 300,000 yuan next month, and if the book finished product is 0, it will not be carried forward, and it will not be carried forward according to the matching principle. Somehow I found this problem myself, as if I always felt something was wrong and read the book carefully. Fortunately, others didn't care, and the old accountant didn't find it, otherwise it was another joke.

5.

Wrong tax registration certificate. Because I am in the head office, I often handle some things for some small branches below. This is not the tax bureau. Let's get a tax registration certificate. Later, I can't remember the specific details, just remember to fill out the application form. When I filled out the application form, I asked the leaders what their names were, and the leaders gave them names one by one according to the spoken language at that time. As a result, after the tax registration certificate is completed, the branches are in trouble when filing taxes. Their official seals do not match the names of the tax registration certificates. It turns out that it has a business license and an official seal. Later, I felt that these places were wrong: First, I was poor and didn't know how to handle the tax registration certificate. Maybe the tax officials didn't make it clear, or maybe I didn't take it to heart and didn't understand the situation of the enterprise; Second, the work of tax officials is very casual, and the application form was issued without stamping. Third, the old accountant is not familiar with this aspect. This matter was later solved by a well-connected consultant. He carved a set of chapters for each enterprise with the name on the tax registration certificate, but it was embarrassing for many years until the enterprise closed down.

6.

Enterprise income tax is approved and collected without knowing it. I didn't make this mistake when I first worked as an accountant, because it was also a mistake. Write together. That was four years later, and I have become the local "famous" deputy district chief Liu. At that time, the situation of enterprises had fallen sharply, and a new accountant from the local taxation bureau urged enterprises to pay income tax every day. I don't care, it's all about the director. He can pay as much as he wants. I didn't pay much at first, but I kept paying it later. I have always wondered why this enterprise can still pay income tax, because it has been losing money. Why didn't you settle accounts a few years ago? A few years later, when I left the enterprise and my level improved slightly, I realized that I vaguely remembered that I had stamped a chapter for the new accountant who changed the local tax office, and the content was "Notice of Approved Collection". At that time, my place was relatively closed and I didn't know much about taxation. The approved collection just came out at that time, and I didn't know it in time, thinking that the enterprise income tax was levied by auditing accounts. Hey, idiot! But now that I think about it, is it high? Aren't you stupid now? Not necessarily! The revolution has not yet succeeded, and efforts are still needed.