I. Quick-check method for omitted or duplicate entries
Preliminary judgment can be made by counting the number of entries in the transaction amounts.
Generally, when the number of transaction entries on the books does not match the number of entries on the corresponding side of the bookkeeping vouchers, it indicates that there are errors due to omitted or duplicate entries.
For omitted entries, during inspection, you should first check if there is a number equal to the error amount on the bookkeeping voucher. If an omission occurs on the debit side of the ledger, then the omitted entry must be on the debit side of the bookkeeping voucher;