This depends on the specific accounts. If there are uncollected items, such as the warehouse has recorded them but the finance department has not, or the finance department has recorded them but the warehouse has not, then adjustments need to be made and a reconciliation statement needs to be made.

If the discrepancy between the warehouse and account quantities is caused by management loopholes, then the warehouse quantity must be checked to find out the specific reasons and a profit and loss report must be made. If it is caused by a unilateral accounting error, then the accounts must be adjusted. Find out the reasons to see if the custodian made a mistake in the account or the accountant made a mistake in the account.

1. Find out the reasons and make adjustments first.

2. If it is really unclear, the finance department will conduct an inventory together with the asset management department and make a profit and loss statement.

3. Report to the company for approval and write-off.

4. Finance will adjust the accounts based on the approved profit and loss statement.