Make a report on the detection of errors in the cash book to the chief accountant or the head of the company.
Assign the Commission by order of the company signed by the Director, which will oversee the corresponding changes in the cash book to correct mistakes.
Remove incorrectly filled out reports of the cashier under the supervision of the archive or other place in which they are stored. Swipe the cancellation of the old incorrect cash management services and complete a new CMS. Cancellation can be done only when RKO was issued on the sheet.
Proceed to correcting errors in the cash book. In par.7 p. 4.2 of the Regulations on cash transactions said that it is not permitted to make corrections in the cash book, there is no direct prohibition of conduct of this operation. Use corrective manner set forth in paragraph 4.2. The provisions of No. 88, according to which it is necessary to cross out incorrect figure, or text.
After that, top write correct data that shall be certified by the signature of the chief accountant and the cashier of the enterprise. Strikethrough is done with a single feature so that you can review old footage. Near the signatures put the words "FIXED" and enter the date of correction.
Draw a line through the free page, if the error is to pass page in the cash book. Put near a strikeout an inscription "CANCELLED" and the appropriate date, then sign change of the signature of the chief accountant and the cashier.
Similarly, it is possible to produce and correct errors, while new leaves are compiled without errors return void. This method is rather laborious and time-consuming and is appropriate in the case that you need to produce a large number of fixes.
Make accounting certificate, which will indicate the reason and the nature of the error, and the details of its correction. The certificate must be signed by the head or chief accountant of the enterprise.