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Bank account wiping and charge (10:55:00)
Yesterday, a colleague asked us how you obtained the account wiping transaction for the day. He said that the core system had blocked these transactions and did not give them to us. As soon as I checked it, we forwarded it directly from the core based on the front-end transaction code.
Bank account wiping and BillingIf you don't quite understand it, you will know that these transaction codes are used. So I did my homework and shared it with you. Both account deduction and billing are incorrect, which means that the accounts with errors in accounting are rushed back and adjusted through special transactions. The wrong billing date can be divided into three types: the current day's wrong accounting, the next day's wrong accounting, and the cross-year wrong accounting. 1. The clerk finds an accounting error on the same day and uses
Accounting transactionsHandle the error. 2. the wrong account found the next day should be in the positive or double red text, or in combination with the supplementary account, and should be reviewed by the accounting Director through the accounting adjustment notice according to the prescribed procedures
Charge Processing. 3. if an incorrect account is found in the previous year or in the previous year (except for profit and loss accounts) in the current year, the accounting adjustment notice should be approved by the accounting director and follow the prescribed procedures, the method of processing the result in the opposite direction of the original transaction. Miscalculated profits and losses for different years shall be calculated by the "adjusted profits and losses for previous years. You cannot change the final statement when the new account is incorrect across the year. If it is necessary to change the final statement, it should be submitted for approval step by step.
Accounting accounting entries:There are two methods for incorrect entries: charge or transfer in red letters.
For example, the correct entries should be:
Borrow: Fixed Assets 3000 the Chinese accounting community is the most well-known and popular accounting forum in China. china accounting network (www.canet.com.cn) host 9 T % Z3 [, N-J (I: U + W7]
Loan: 3000 of bank deposits
However, due to misoperations
Borrow: raw material 3000
Loan: 3000 of bank deposits
I. Account Transfer
At this time, you can make the following entries for account adjustment
Borrow: Fixed Assets 3000
Loan: raw material 3000
Ii. In this example, the charge is <this is generally used in actual work>
Borrow: raw material 3000
Loan: 3000 of bank deposits
Recompile the entries as follows:
Borrow: Fixed Assets 3000
Loan: 3000 of bank deposits
Of course, Our depositors do not have to worry that the bank will erase your money. Although account password is not required for account deduction, the original funds cannot be extracted.
Legal reminders for account-based transactions:As a financial institution, a bank has always been under special protection in Chinese law. The ATM case was quoted as saying: "If a bank has lost your money, you are not liable. He has given you more money, if you take it, you will break the law.
"Incorrect remittance" may be added with interest
Qin Wei, a lawyer of Beijing chongguang Law Firm, believes that a depositor withdraws "Incorrect remittances" from his account. If the depositor receives a notification from the bank afterwards, refusing to return the funds constitutes a violation of the property rights of others, in addition to the amount to be refunded, additional interest may also be added. However, some depositors withdraw money without knowing it. It does not constitute infringement. They only need to pay back the money and do not have to pay interest.
