Bookkeeping errors include errors of omission, commission, and principle. Software tracks these adjustments in an **Audit Trail** (system log) which records the date, time, user ID, and original transaction values.
To correct an error, do not simply delete database records as it violates audit compliance. Instead, post a **Reversal Journal** (to neutralize incorrect entries) and a **Correction Journal** (to post correct ledger values).
记账错误包括遗漏错误、记账偏差和原则错误。软件在**审计跟踪 (Audit Trail)**（系统日志）中记录这些调整，详细记录日期、时间、用户 ID 以及原始交易数值。
更正错误时，切勿简单地删除数据库中的记账记录，因为这违反了审计规范。相反，应过账一张**反向冲销日记账**（以抵消错误分录）并过账一张**更正日记账**（以记录正确的科目数值）。
Visual concept map explaining the key module topic: 解释该模块核心主题的视觉概念图：
Prompt: 'I posted RM 1,200 Rent Expense to Repair & Maintenance account by mistake. Write the SQL query to locate this transaction and the adjustment journal entry to correct this.'
Result: AI delivers correction: Debit Rent Expense 1,200, Credit Repair & Maintenance 1,200.
Prompt 提示词： “我不小心将 RM 1,200 的租金费用过账到了维修保养科目。请写出查找此交易的 SQL 查询以及更正此错误的调整日记账分录。”
效果： AI 提供更正分录：借记租金费用 1,200，贷记维修保养 1,200。
1. How should an incorrect journal posting be corrected in database audit compliance? 在数据库审计合规中，应如何更正错误的日记账过账？
2. An error of principle occurs when: 原则错误通常发生在：
3. The system log recording all edits and deletions in accounting software is called: 记录会计软件中所有编辑和删除操作的系统日志被称为：
4. A reversal journal entry is designed to: 反向冲销日记账分录的设计目的是：
5. If a transaction was completely omitted from the journal, this is called: 如果一笔交易在日记账中被完全遗漏，这被称为：
Task 1: Write the adjusting entry to correct a payment of RM 500 debited to Telephone instead of Electricity. 任务 1: 编写更正分录：更正一笔 RM 500 的付款，该款项被错误地借记到了电话费而非电费科目中。
Task 2: SQL query to find edited entries in database table 'AuditLogs' where Action is 'UPDATE'. 任务 2: SQL 查询：在数据库表 'AuditLogs' 中查找 Action 为 'UPDATE' 的已编辑记录。
Task 3: Excel formula to sum absolute error differences in column range E1:E10. 任务 3: Excel 公式：对 E1:E10 单元格区域中的绝对误差值求和。
Match the term on the left with its definition on the right. 将左侧的术语与右侧的定义进行配对。