As a business owner, you’re going to run into a fewaccounting mistakes时。您可以制造的一些最大的错误涉及您的业务资产负债表。如果您想避免资产负债表问题，请了解可能在资产负债表上犯的最常见错误以及如何避免它们。

What is a balance sheet?

Before we can dive into balance sheet mistakes, let’s briefly review what a balance sheet is.

Abalance sheet是跟踪您公司进步的财务报表。您的资产负债表分为三个部分：

• 资产(what you own)
• 负债(what you owe)
• Equity (money left over after expenses)

在您的业务资产负债表上，您的资产应等于您的总负债和总权益。如果他们不这样做，那么您的资产负债表是不平衡的。如果您的资产负债表不平衡，则可能意味着存在某种错误。

牢记您的资产负债表：

资产=负债 +权益

Your balance sheet is the best indicator of your business’s current and future health. If your balance sheet is chock-full of mistakes, you won’t have an accurate snapshot of your business’s financial health.

4资产负债表问题

All balance sheet problems are avoidable—you just have to know what to watch out for. Here are four balance sheet boo-boos you should be on the lookout for in your business.

1.省略交易

在某些时候,侦察rding a transaction on your balance sheet might slip your mind. Omitting accounting transactions is a fairly common (and very fixable) mistake.

Forgetting to record a transaction throws off the rest of your balance sheet. You might forget to record things like:

• 小钱
• Inventory
• Supplies
• Other expenses

Omitting transactions can cause your balance sheet to present an inaccurate financial future. To prevent this balance sheet issue, set reminders to record transactions regularly (e.g., monthly) to avoid missing information.

2.录制交易错误

One major mistake business owners make with their books is incorrectly recording transactions and inverting numbers, known as transposition errors.

An accounting transposition error is when you reverse the order of two numbers when recording a transaction. For example, you might flip-flop two numbers (e.g., 52 vs. 25).

You can make a transposition error while writing down two numbers or a sequence of numbers on your balance sheet. This balance sheet error is super easy to make, and it can even happen to a seasoned business owner or bookkeeper.

Luckily, this error is just as easy to catch as it is to make. To avoid this balance sheet mistake, make sure you double-check any numbers you input on your balance sheet. Consider having another employee cross-check your transactions, too.

3.忘记记录库存更改

可能困扰您的业务资产负债表的另一个常见错误是忘记记录库存更改。

当然，计算系统中的库存非常简单。但是，有些企业倾向于在每个时期结束时忘记汇总并更新其库存水平。

To remedy this, keep your inventory as up-to-date as possible. That way, you can avoid messing up your balance sheet and ensure your inventory is accurate in your records.

4.未正确分类数据

When you’re recording transactions on your balance sheet, you must correctly classify each transaction as an asset or liability. If you don’t accurately classify your transactions, you can wind up with a major balance sheet blunder.

简而言之，资产是物理或非物理属性，可为您的业务增值。资产的一些示例包括您的企业的计算机，汽车和商标。这是一些类型的资产帐户：

• 小钱
• Inventory
• Accounts receivable

负债are current debts your business owes to other companies, organizations, employees, vendors, or government agencies. If you have more debts, you’ll have higher liabilities.

Your liabilities can be current (short-term) or noncurrent (long-term). Examples of liabilities include supplies, invoices, loans, and mortgages.

责任类型您可能包含的帐户：

• 预提费用
• 未获得收入
• 应付账款

Clearly, assets and liabilities are not something you want to confuse on your business balance sheet.

Before recording a transaction on your balance sheet, make sure you’re classifying it correctly and recording it under the right liability or asset account. Double-check with an accountant or another professional if you’re unsure about how to classify a transaction.

How to prevent balance sheet mistakes

If you want to prevent common balance sheet errors, be on the lookout for red flags on your balance sheet. That way, you can catch errors before they snowball out of control.

以下是您可以防止资产负债表错误的几种方法：

• 进行trial balance在创建资产负债表之前
• Review balance sheet transactions regularly
• Pinpoint any problems ASAP
• 井井有条

当涉及到资产负债表时，您的组织越多，越好。您的企业可以做的最好的事情就是尽可能主动，并保留详细的财务记录供参考。

错误是不可避免的。但是，如果您有一个计划来追踪它们，则可以避免将来避免更大的资产负债表问题。

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