您的企业生命并因您的能力以有竞争力的利润而购买和销售产品。但是，您可能认为是理所当然的why bookkeeping is importantto the health of your business. Several mistakes—like errors of omission—can get in the way of keeping accurate books
Inaccurate financial records make measuring profitability and提交小企业税far more difficult than they need to be.
Read on for an overview of accounting errors, explanations of partial and complete errors of omission, and helpful examples so you can avoid these mistakes and keep your books in order.
What is an accounting error?
一个accounting erroris any type of mistake that affects accounting entries. Accounting errors aren’t intentional, and they can be easily fixed if spotted in time.
You should watch out for errors of:
- 原始条目：错误的金额发布在帐户中
- Duplication:该条目被借记或两次。
- 条目逆转：借方作为信用输入，反之亦然
- 委员会：借方或积分输入在正确的帐户中，但错误的子公司分类帐
- 省略：这交易occurs but an entry is only partially made or is omitted entirely
通常，这些错误是由于工作空间混乱，内部控制缺乏（例如，处理财务信息的规则和法规）或过度锻炼的簿记员而发生的。
有一些简单的方法可以避免大多数错误，我们将在下面介绍。但是首先，让我们定义遗漏的错误。
什么是遗漏错误？
有两种类型的疏忽错误,部分error, and a complete error. Both have something in common—an entry has been left out of the ledger. But, the two errors generally happen in different places in the accounting cycle. Theaccounting cycle由八个步骤组成：
- Identifying transactions
- 记录交易为journal entries
- 将条目发布到总分类帐中
- Preparing an unadjusted trial balance
- Looking for reasons for an imbalance
- Making adjustments
- 创建财务报表
- Closing your books
Partial errors happen when you record transactions as journal entries (#2) or when you post entries in the general ledger (#3). These are clerical errors. If you or your accountants are overworked, disorganized, or lack internal controls, you’ll probably find some partial errors at some point in the year.
Complete errors often happen when identifying transactions (#1) because the transaction and its attendant paper trail is entirely overlooked, misplaced, or lost. The same reasons for a partial error apply here—overworked bookkeepers, disorganized processes and workspace, and a lack of internal controls.
What is a partial error of omission?
当仅记录交易的一部分（借方或信用）时，就会发生部分遗漏的错误。
例如，在销售书中记录了Cheers Bar的信贷销售交易，但被萨姆·马龙（The Alling）帐户省略了。由于缺少一个条目，两者不会互相平衡。这将影响试验余额。
What is a complete error of omission?
A complete error of omission happens when a transaction isn’t recorded at all. These errors are common if you aren’t careful with your receipts. A complete error is difficult to spot. Everything appears to balance correctly since there is no record of credits or debits to balance.
让我们再看一下Cheers Bar的榜样。信贷销售交易发生后，销售的收据和所有记忆都消失了。马龙先生仍然有他以信用额购买的商品，但是由于他忘了记录下来，因此他没有回忆出售或信用期。完全遗漏的错误很难发现。通常，您的债权人或债务人会让您知道这个问题。
纠正条目：如何弥补错误
对于您的会计团队而言，遗漏错误并不是世界的尽头。有几种简单的方法可以使用correcting entryto fix these mistakes.
对于省略的部分错误，只需添加相应的条目，并确保您的借方和信用条目余额。
对于完全遗漏的错误，校正条目取决于您何时遇到错误。如果您在关闭书籍之前捕获错误，则可以在总分类帐中添加条目。但是，如果您迟到了错误，则必须回溯并留下叙述来解释错误。
如何防止错误
If you’re concerned about accounting errors, try not to worry—there are a few things you can do to prevent these mistakes:
- 组织起来。创建一个详细的过程来处理和输入收据。如果需要的话，数字化并学习如何以电子方式组织收据。Also, think about creating a schedule for inputting your receipts.
- Improve your internal controls。确保您的控件详细且清晰，足以理解。
- 定期审查交易。Hold monthly or even weekly reviews. The more frequently you check your transactions, the sooner you’ll catch (and help prevent) mistakes.
- Create a trial balance before finalizing your balance sheet.试验平衡就像练习一样，如果出现问题，它不会影响您的整体地位。如果您意识到自己的借方和积分不匹配，那没关系。您所要做的就是找到错误并修复它们，以便您调整后的试验余额确实匹配。