abercrombie kids Analysis of the causes of bank ac

Analysis of the causes of bank accounting information distortion and Countermeasures


. First of all, to improve the moral quality of accounting personnel. To create a complete set of accounting personnel, professional ethics, in particular, to increase efforts to deal with violations of professional ethics, discipline and control as the accounting officer of professional conduct, so that accounting personnel have a strong sense of responsibility and propriety in the discharge of duties law-abiding, clean, no matter what happened to no loss of principle, not personal gain; secondly,ed hardy jeans, to improve the professional quality of accounting personnel. Make the accounting staff with strong professional quality and comprehensive analysis capabilities, and constantly learn and update the accounting expertise and knowledge, improve their ability to control the work. By improving the overall quality of accounting personnel, essentially to prevent the occurrence of distortion of accounting information. (C) strengthen self-discipline and external discipline of accounting mechanism to cook the books almost deprived of accommodation 1. To strengthen financial discipline within the enterprise. Should be based on --- 2. Established to operate, review, take the class teacher, counseling and other multi-level accounting internal accounting supervision system, so that all business activities are placed under strict supervision; 3. Strengthen the internal audit, strong sense of responsibility to matching the courage to uphold the principles and strong knowledge of the accounting profession added to the audit team, the special audit of accounting regularly for unusual items found at any time audit. The establishment of audit, tax and financial supervision as the main external monitoring system, in particular, to actively promote the CPA system, the annual financial statements for financial enterprises to implement regular, independent, external accounting supervision. By building a scientific discipline and oversight mechanisms to ensure information is accurate and true accounting to create the necessary internal conditions and external environment. (D) raising the cost of fraud, despite efforts to increase the punishment for acts of accounting information, the specialized banks have been issued related to penalties, to draw a cost,abercrombie outlet, so there are always some people seek to go beyond self-interest has a perimeter. If the only person responsible for general administrative punishment, then as minimal and hardly deter violations, and discipline, the role of law. Chronic administration had to take drastic action to improve accounting fraud risks and costs of regulation will play a strong accounting distortion constraint. 1. Conflict with the law, according to legal regulations, and never be tolerated; 2. Establish credit files, the implementation of the line leaders and public system of accounting staff fraud cases, the malicious use of fraud may not be promoted, but also shall be held line responsibility for leading and accounting personnel, and the corresponding financial penalties; 3. To be intentionally false accounting personnel qualification certificates revoked, sentenced to a serious Major technical errors accounting personnel, the implementation of training waiting list. You can also practice of appointing, for the boycott of the accounting personnel to enhance fraud protection, and create a favorable credit environment, and so on. In short, through various means and methods, so that all levels of the line of conduct do not have to cook the books, do not want to, dare not, and can not restore the (Editor: Huei-Lin Huang proof: Huei-Lin Huang single Limin) (on page 82) is: The main Tiaozhang entries: By: prior period adjustments 200,000 Credit: projected liabilities 200,0003. When the matter or in the balance sheet date there has been recognized as a projected liabilities, and balance sheet for determining the matter,abercrombie outlet, should be a matter of adjustment,abercrombie kids, namely: 'expected liability' transferred to other appropriate accounts, such as If the actual amount inconsistent with the original estimated amount, the difference should also be adjusted This is also an adjustment of the matter or matters and comprehensive. Example 6: Order of Example 5, if a company in late 2002 confirmed the expected liabilities 3O million. In March 2003, lost by decision,ed hardy clothing, the compensation is $ 5O million, and a company has to pay. Then: The main Tiaozhang entries: By: prior period adjustments 200,000 Credit: 200,000 Other payables by: projected liabilities 300,000 Credit: 300,000 Other payables by: Other payables 500,000 loans : Bank deposits 500,000 in this case, adjust the report to note a special problem: adjusting entries related to cash flow changes in the part (5O million), they will not be reflected in the reporting year (2OO2 annual) report adjustment ,abercrombie and fitch uk, but as a matter of fiscal 2003. Because this behavior is actually paid in the reporting year after. (Editor: Huei-Lin Huang proof: Huei-Lin Huang single Limin)

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