Siis, kui avastatakse raamatupidamiskandes viga peale kokkuvõtete tegemist, tuleb teha paranduskanne. Paranduskande tegemisel kasutatakse täienduskirjendit või tagasikirjendamist ehk storneerimist (musta või punase storno võtet).
A correcting entry is a journal entry that is made in order to fix an erroneous transaction that had previously been recorded in the general ledger. For example, the monthly depreciation entry might have been erroneously made to the amortization expense account. If so, the correcting entry is to move the entry to the depreciation expense account by crediting the amortization expense account and debiting the depreciation expense account.
