The money in the bank card was written off because the bank staff made a mistake in one of your accounts, and then they wrote off your account with the bank's write-off account, and then they handled the original business again.

The method of offset:

1. Red-letter offset method, also known as red-letter correction method, refers to the method of offsetting or offsetting the original wrong records with red letters to correct or adjust accounting errors. According to the different procedures of offsetting the wrong accounts, the scarlet letter offset method can be divided into full offset method and difference offset method.

2. The full write-off method refers to the method of writing off all wrong accounts in red, and then compiling correct accounting vouchers to correct the wrong accounts. When it is found that there are errors in the accounts that should be borrowed and borrowed after bookkeeping, the method of full offset should be adopted to correct them.

Extended data:

Accounting treatment of offset:

In the same accounting year, in the process of processing or checking accounting treatment, it is found that an accounting entry in the processed business needs to be corrected because of improper handling. In order to maintain the integrity of reconciliation, this accounting entry is corrected and rushed back to the red letter, and then the correct accounting treatment is carried out again.

For example, if you find an entry is wrong, but you have settled it, what should you do? Then make a red one like the original one, and then make a blue one.

In practical work, write-off also refers to employee borrowing.

Company employees borrow money from the company to handle official business, and make accounting entries by borrowing money:

Debit: Other receivables-employees.

Loan: cash/bank deposit

After that, employees complete their official duties, obtain original vouchers such as invoices and receipts, fill in expense reimbursement forms, and submit them to the finance department for reimbursement after being approved by the leaders. If the reimbursement amount is less than or equal to the loan amount, the finance department will offset the employee's loan in the account without reimbursement. If the reimbursement amount is greater than the loan amount, the finance department must pay the difference to the employee in addition to offsetting the employee's loan in the account.

Baidu encyclopedia-scarlet letter offset method

Baidu Encyclopedia-Offset Account