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Regnskab
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Bookkeeping means registration of all financial activities of a company. A voucher is required for each transaction.
You must have a voucher:
- whenever you buy something
- whenever you sell something
- whenever you settle an invoice for something you have bought on credit
- whenever a customer, who you have granted a credit, settles his/her debt
This may appear overwhelming. Usually, it is just a matter of once and for all getting the routines straight, thus securing a correct registration.
Definition
Most transactions require some sort of voucher. A voucher is a piece of paper featuring information on the transaction. Various requirements apply to a voucher depending on the nature of the transaction. Some transactions do not require a voucher.
Give the voucher a number
Documenting a posting by a voucher, you give the voucher a number. The same number must appear in the posting. Auditing the accounts you can use this number to identify the voucher. Vouchers are filed in numerical order in a ring binder.
Rose
- Læs mere om bilag og transaktioner
- Læs om bogen Få styr på Bøvlet
- Sådan skal en faktura se ud
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