A Pictorial Method Of Handling Accounting Errors

Checking

1. if the difference is 1, it may be 3 and 2, 5 and 6.

2. if the difference is 2, it may be 3 and 5, 7 and 9.

3. if the difference is 3, it may be 3 and 6, 6 and 9.

4. if the difference is 4, it may be 1 and 5, 4 and 8.

5. if the difference is 5, it may be 1 and 6, 2 and 7, 3 and 8.

6. if the difference is 6, it may be 0 and 6, 1 and 7.

7. accounts that are continuous with figures are easy to occur or count less than one. If a number is equal to 833330, it is easy to mistake it for 833333 or 833300. If the difference is 3 or 30, with continuous figures, it can be repeated.

Here are just a few examples, because individual handwriting numbers are different in shape and font.