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More Moon Moon
Mar. 31st, 2022 10:42 pmBecause at this point I have nothing better to talk about.
In accounting, we do reclass entries ALL THE TIME.
"Reclass entries" is simply another way of saying "accounting corrections". For example, say something was coded to debit account 86505 when it should have been a debit to 87505. Your basic typo, right? So to make the correction, you have to reverse the original entry, which means a credit to 86505 (because a credit is the opposite of a debit), and then put the amount in like you did originally, but now to the correct account number, so in this case a debit to 87505.
Simple, right? You made it go to the wrong account, so you reverse it and put into the correct account.
Again, we do these ALL THE TIME. Because humans make errors, changes don't get told to the right people, things happen, so a reclass becomes second-nature in no time flat.
Unless your name is Moon Moon.
So, I'm looking at the month-end checklist, which by the way - it's month-end so there should already be entries uploaded for the JEs that already have backup or that were pre-paid earlier in the month or even earlier in the year. I'm looking at New Girl's entries, and she's already uploaded at least 15 plus a bunch of correcting entries where she's helping me clean up past months' stuff. And I'm looking at Moon Moon's name with nothing recorded on the checklist for any of his entries yet, even though I know he's already uploaded a couple. (Updating the month-end checklist is another one of his "action plan" items.)
I happen to look in the accounting system at the recent entries, and one of them is the P-Card entry, a.k.a. purchase card, where senior employees are issued credit cards they can use for minor purchases. You know - The Company Card that your boss used to pay for that lunch meeting he had the other day or to buy donuts for the office staff every so often. It's up to the p-card holders to code the transactions in the p-card system so that they get charged correctly in the accounting system when it's time to pay the bill. I then get a report and turn that into an entry that charges their departments. Notice that I said "I" do that entry, which means I will show New Girl that entry once we get that report in the next business day or two. So it definitely piqued my interest (and worry) when I saw that Moon Moon had just created a p-card entry, so I clicked on it and opened the spreadsheet backup attached.
In a "message" tab, he had snipped a screen shot of the email Supervisor had sent him which included a $1k transaction that had been incorrectly coded. The email also provided the correct coding so that he could process a simple (for donkeys) reclass entry. Supervisor sent this to Moon Moon to process, because 1)Moon Moon was specifically hired to do this kind of work, 2)she knew New Girl and I were busy with other work, and 3)she's doing exactly as HR has requested and giving him all the rope he needs to make his own noose at this point.
I looked at the data tab, and he had successfully highlighted the correct line, so by some miracle he actually managed to find the transaction in question. He also highlighted it on the already-prepared JE tab, changed the account # to the number provided in the email, and uploaded the entry. Can it be??? Could he have actually done something correctly for once in his career as an accountant?
Did I mention that the already-prepared JE was for the BATCH of p-card transactions that I prepared last month? $13k worth of transactions? No? Oh, I guess I should have mentioned that, because Dipshit M-M obviously didn't seem to catch that, either.
Which means instead of processing a reclass entry on $1k, he re-uploaded the ENTIRE $13k p-card batch a second time and merely changed the account number that the $1k was going to on the second pass.
Snip. Email. Weep for my battered soul.
In accounting, we do reclass entries ALL THE TIME.
"Reclass entries" is simply another way of saying "accounting corrections". For example, say something was coded to debit account 86505 when it should have been a debit to 87505. Your basic typo, right? So to make the correction, you have to reverse the original entry, which means a credit to 86505 (because a credit is the opposite of a debit), and then put the amount in like you did originally, but now to the correct account number, so in this case a debit to 87505.
Simple, right? You made it go to the wrong account, so you reverse it and put into the correct account.
Again, we do these ALL THE TIME. Because humans make errors, changes don't get told to the right people, things happen, so a reclass becomes second-nature in no time flat.
Unless your name is Moon Moon.
So, I'm looking at the month-end checklist, which by the way - it's month-end so there should already be entries uploaded for the JEs that already have backup or that were pre-paid earlier in the month or even earlier in the year. I'm looking at New Girl's entries, and she's already uploaded at least 15 plus a bunch of correcting entries where she's helping me clean up past months' stuff. And I'm looking at Moon Moon's name with nothing recorded on the checklist for any of his entries yet, even though I know he's already uploaded a couple. (Updating the month-end checklist is another one of his "action plan" items.)
I happen to look in the accounting system at the recent entries, and one of them is the P-Card entry, a.k.a. purchase card, where senior employees are issued credit cards they can use for minor purchases. You know - The Company Card that your boss used to pay for that lunch meeting he had the other day or to buy donuts for the office staff every so often. It's up to the p-card holders to code the transactions in the p-card system so that they get charged correctly in the accounting system when it's time to pay the bill. I then get a report and turn that into an entry that charges their departments. Notice that I said "I" do that entry, which means I will show New Girl that entry once we get that report in the next business day or two. So it definitely piqued my interest (and worry) when I saw that Moon Moon had just created a p-card entry, so I clicked on it and opened the spreadsheet backup attached.
In a "message" tab, he had snipped a screen shot of the email Supervisor had sent him which included a $1k transaction that had been incorrectly coded. The email also provided the correct coding so that he could process a simple (for donkeys) reclass entry. Supervisor sent this to Moon Moon to process, because 1)Moon Moon was specifically hired to do this kind of work, 2)she knew New Girl and I were busy with other work, and 3)she's doing exactly as HR has requested and giving him all the rope he needs to make his own noose at this point.
I looked at the data tab, and he had successfully highlighted the correct line, so by some miracle he actually managed to find the transaction in question. He also highlighted it on the already-prepared JE tab, changed the account # to the number provided in the email, and uploaded the entry. Can it be??? Could he have actually done something correctly for once in his career as an accountant?
Did I mention that the already-prepared JE was for the BATCH of p-card transactions that I prepared last month? $13k worth of transactions? No? Oh, I guess I should have mentioned that, because Dipshit M-M obviously didn't seem to catch that, either.
Which means instead of processing a reclass entry on $1k, he re-uploaded the ENTIRE $13k p-card batch a second time and merely changed the account number that the $1k was going to on the second pass.
Snip. Email. Weep for my battered soul.
