实行会计电算化以后,错账的更正方法与传统意义上的错账更正方法有区别。笔者将从两个方面对电算化后错账更正方法进行一些探讨。一、全面会计电算化的错账更正方法在这类会计核算过程中,从记账凭证的填制直到会计报表的输出,其数据都为同一源,因此不存在记账凭证与账簿不一致的情况。同样,总账与明细账、账簿 After the implementation of accounting computerization, the method of correcting the wrong accounts is different from the method of correcting the wrong accounts in the traditional sense. The author will discuss some ways to rectify the wrong accounts after the computerization from two aspects. First, the comprehensive computerized accounting method of miscalculation correction In this type of accounting, from the filling of accounting documents until the accounting report output, the data are the same source, so there is no inconsistency between the accounting vouchers and books Happening. Similarly, the general ledger and subsidiary ledger, ledger