ما كيفية معالجة الأخطاء العامة في التسجيل اليومي في دفتر اليومية مما ينتج عنها أخطاء في المراحل المتتالية لعملية المحاسبة والميزانية العمومية؟

Dear ebrahim youssif mohamed aziy aziy , I am not a Account specialties but I am try to answer which your are invited, Thank you, 

In most circumstances, the agent or, if the agency is a body corporate, the person in bona fide control, should be a compulsory signatory to the trust account to ensure that adequate control is exercised over the trust accounting activities of employees in the agency. This measure will reduce the possibility of inadvertent errors and theft. In some large agencies, it may not be possible for the person in bona fide control to be a compulsory signatory. In this case, regular checks should be carried out on the work of the person/s responsible  Before drawing a trust account cheque, the relevant client ledger account should be reviewed to ensure the account contains sufficient cleared funds to cover the payments made. If the moneys have been paid by cheque, allow sufficient time for the cheque to clear before drawing on the funds. Check with the bank for the appropriate clearance time Persons in bonafide control should also ensure that cheque books are stored in a secure place to restrict access to authorised persons only.

At no time should a trust ledger account have a debit balance.

A cheque butt or other record should show similar information to that shown onreceipts, including:•the date of the cheque;•the name of the person to whom the payment is to be made;•the serial number of the cheque;•the amount of the payment; and•a brief description identifying the nature of the transaction and the purpose forwhich the payment is made.The following example shows the minimum information that should appear on acheque butt or on a computer print out: 

Cash receipts journal and cash payments journal

All receipts and payments of trust money are summarised in the trust account cash  journals. The journals are updated each time money is debited or withdrawn from  the trust account. The journals provide a sequential and chronological record of  trust account receipts and payments. If a computerised system is being used, the  procedures and terminology may be different but the same essential information  must be recorded.

The journals are used to update the trust account ledger and for the preparation of  the monthly trust account reconciliation statement. The trust account cash journals  must contain sufficient particulars of all receipts, payments and transfers to enable  adequate details of the transactions to be posted into the trust account ledger. The receipts section is prepared from the duplicates of trust account receipts.  Each receipt number must be entered in strict numerical sequence. If a receipt is  cancelled, the number must still be entered and the word ‘cancelled’ written beside the entry. The original copy of any cancelled receipts must be retained for inspection  by the agent’s auditor. Recommended information to be recorded in the cash receipts jou rnal includes  the following:

• date;

• receipt number;

• from whom money was received;

• reason for payment

وضح معيار المحاسبة الدولية رقم (8) طرق معالجة الأخطاء الحسابية في التقارير المالية وكذلك معالجة الأخطاء فى تطبيق السياسات المحاسبية والسهو او التفسيرات الخاطئة للوقائع والاحتيال ويتم تصويب أخطاء الفترة الحالية الممكنة والمكتشفة في تلك الفترة قبل التصريح باصدار البيانات المالية الا انه لا يتم اكتشاف الأخطاء المادية في بعض الاحيان حتى فترة لاحقة ويتم تصويب أخطاء الفترات السابقة في المعلومات المقارنة المعروضة في البيانات المالية لتلك الفترة اللاحقة ويتم اعادة عرض الارصدة الافتتاحية للأصول والالتزامات وحقوق الملكية لأول فترة سابقة معروضة .

من المفروض تصحيح هذا القيد وذلك او بالغاء القيد الخطأ وذلك بعكسه وتسجيل قيد صحيحاو بتصحيح القيد مباشرة اذا امكن ذلك وذلك باجراء قيد جديد يلغي القيد الخطأ ويثبت القيد المطلوب