The money charged by the credit card belongs to the bank and is a means for the bank to adjust its books.

Editing the offset method

The red letter offset method, also known as the red letter correction method, refers to using red letters to offset or offset original error records to correct or adjust accounting errors. Method. The red letter reversal method can be divided into two types: the full reversal method and the difference reversal method according to the different procedures for reversing wrong accounts.

The full reversal method refers to the full reversal method of reversing all wrong accounts. Use the red letter to offset, and then prepare the correct accounting voucher to correct the wrong account. After accounting, if you find that there are errors in the accounting items that should be debited or credited in the accounting voucher, you should use the full offset method to correct it.

The difference offset method refers to the correction method of offsetting the over-recorded amount. After accounting, it is found that there are no errors in the accounting accounts that should be debited and credited in the accounting voucher, but the amount recorded is greater than the amount that should be recorded. The amount should be calculated using the difference offset method.