The accounting documentation is one for all and a part regulated from the state laws while there is a common part to any company in the world.
Let's start with the latter; First of all every business needs to have a game that will allow him to issue VAT invoice. The VAT (Value Added Tax) is a tax status that all companies have to pay, there is a register appropriate for the VAT.
So, the bill is one of the documents that are required, the bill must be in 3 copies of the original should be sent alcliente, a copy for the store invoices and the last copy is the archive of the customer. Each invoice must be numbered from 1 to the last issued at 12.31, every year we start from 1.
The book bill is necessary and contains all bills during the year, must contain the number, the issue date, the amount, the VAT, the deadline and the customer. Once had to be endorsed by the court, today you can use a spreadsheet, but there must be a printed copy in front of each billing month and one completed throughout the year at 12.31. Lacking the official act of stamping is easier than the book bill is manipulated and then are left holes suitable for falsifying financial statements; In fact, those who usually falsifies budgets and accounting using this system, just leave gaps in the book to bill then fill them at the proper time with high amount of false invoices, which usually go to justify one or more high amounts in accounts payable that are purchases real (for example the purchase of a Porsche, or the purchase of preposterous consumables for machinery, or homes, yachts or other are going to insist that the owners or their relatives).
To overcome this problem the accounting software of any type should prevent you from forgetting numbers between an invoice and another, so if the computer system accounted for the bill came at number 5 should not accept an entry as number 7 or 10, for example. What to do, though, if the bills are put together in a certain date, for example 15 or 30 of the month?
To solve this problem, you can enter an error code to prevent the introduction of bills with date different from that system; even so there may be ways to evade the law, but the risks are lower than those that if there were two inspection measures. With billing certified by electronic key these problems would still exist because it is the man who enters and records your bills.
The bill that is mailed must have attached a copy of the note, upon receipt of payment, even partial, must be attached to the bill filed: one that remains in store too. The same will apply to payments payable, the payment of accounts payable must be attached to the invoice on file.
The book of the master is another of the books required, of the master have already discussed thoroughly in a previous article and more specific.
The journal is a summary of all the accounting records of the day, it must be printed daily and archived for the month.
The registration book contains all assumptions with the name and address of the new employee, date of employment and dismissal, every employee must have its serial number that must be used only on the payroll and for the badge, the employee must be aware its serial number.
The payroll must contain all the monthly payments to the employee data, all copies of the payroll and payments made, both the salary net of both contributions and various fees.
The book inventory is the last book mandatory for accounting and will contain the year-end inventory. Even the book inventory can be handled, not by entering the actual amount of material that is in stock, but the computer can not do anything for this since it's the human being that controls the pieces were actually in stock, and if the computer displays in less or more may have been an error, and then its hardly controllable from that side.
Of course, this in addition to legal obligations such as invoicing certified; each state has its own laws and each company must be accountable to their own state on the documentation required; corporations must also be accountable to the state where he lives every branch and every branch to strictly follow the tax of the state where the branch is established.
Rashna