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قيود التصحيح (Correcting Entries): ورقة تُثبت عملية إدخال تصحيح إلى دفتر اليومية وغالباً ما يتولى هذه المهمة موظفي المحاسبة أصحاب الخبرة.
بصفة عامة، تتلخص عملية تصحيح الأخطاء المحاسبة في اكتشاف قيد محاسبي خاطئ وإلغاؤه عن طريق إدخال قيد تصحيح، ومن الضروري إضافة ملاحظات بخصوص التصحيح، للمساعدة في فهم عملية التصحيح وسببها بعد مرور بعض الوقت.
تُساعد متابعة عدد قيود التصحيح التي تدخل إلى دفتر اليومية خلال شهر، في معرفة ما إذا كانت المشكلات الأساسية التي تسبب الإدخالات الخاطئة قد حُلّت أم لا.
نستخدم ملفات تعريف الارتباط لتحسين تجربتك، استمرار استخدامك للموقع يعني موافقتك على ذلك. سياسة الخصوصيةأوافقX
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