Sometimes employees of organizations make mistakes when drawing up some documents. As a rule, fixes are not allowed in many of them. It is for this that it is necessary to draw up an accounting statement. But it can still appear in the role of an internal voucher. One way or another, the correct execution of this document will save you from unwanted problems with the tax office.
The accounting certificate must be drawn up in any form, since the legislation does not provide for a special form. It is best if you have it issued on the company's letterhead.
Since the accounting certificate refers to primary documents, then draw it up appropriately. Be sure to indicate all the details of the organization (name, TIN, KPP, PSRN, address, bank details). Then list the employees who are responsible for the accuracy of the information contained in the certificate.
After that, proceed to the design of the main text, indicate in it the essence of the change, the previously indicated data, the method for calculating new indicators (in case of an error). Also clarify the content of the operation, the procedure for changing the data. Optionally, you can indicate the persons who made the entry of incorrect data into the accounting.
For example, you made a mistake while calculating depreciation. Format your corrections as body text. Write the name of the document in the center. In the upper right corner, indicate the details of the organization and the date of compilation.
Write the main text as follows: “The chief accountant of LLC Vostok, when calculating depreciation on the property of the organization for 2011, made a mistake. Based on the calculation (please indicate it in detail), the amount of depreciation reductions for 2011 was 15,000 rubles. However, the amount of 17,000 rubles was erroneously indicated. In April, the accountant Ivanova I.I. a posting was made in accounting: D44 K02 (depreciation amount was charged in the amount of 17,000 rubles). The error was corrected with the help of the entry: D44 K02 (the overly accrued amount of 2000 rubles was canceled)."
At the end, put a signature, date of compilation and affix the data with a blue stamp of the organization's seal.