Essential Business Documents and Their Uses
Classified in Mathematics
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Business Documents
Commercial documents, also called "proof," constitute the evidence of any business operation conducted by a company. Thus, each proof tests a type of transaction. It is known that any operation involves at least two parts. For each of them, it will have a different meaning (as discussed later: buyer or seller, debtor or creditor, or collector payer, etc.).
| DOCUMENT | TEST |
|---|---|
| Bill | Proof of purchase/sale |
| Receipt | Proof of payment/collection |
| Return | Proof of delivery/receipt of goods |
| IOU | Test the commitment to pay a certain date (right to receive) |
| Check | Test rotated the payment order to a bank to pay the bearer of this check. |
| Dated Check | Proof of the payment order to a bank turned to after a certain date to pay the bearer or holder. |
| Deposit Slip | Test the deposit of cash or checks at a bank. |
Bill
Sales: Sales always generate an invoice. Under the assumption that our company is responsible and registered, we issue two types of invoices:
- "A" - Responsible for sales to Registered. The prices given in the slogan do not include VAT, so you have to add the 21% VAT. Already, the price to be paid by the customer is the total (price without VAT + VAT). The buyer keeps the original and the duplicate vendor.
- The numbering of the bill consists of digits indicating the number of the point of sale and 8 digits indicating the number of the voucher; these numbers should be correlated and growing.
- If we make home delivery, we should make a referral and indicate your number on this voucher.
- "B" - For sales to final consumers or monotributistas. In this case, the given price already includes VAT.
IOU
- The amount payable must be entered in letters and numbers.
- The place and date of issuance and the expiration date of the obligation (in numbers and letters) should also be included.
- The seal represents a value of the note.
- Important: An unsigned document is invalid.
Dated Checks
This check has the distinction of having two dates: one corresponding to the emission and the other to the date from which payment may be made to this value. Like the promissory note, it is invalid if it is not signed by the issuer.
Check
Similar to a deferred paycheck, but with a single date: the emission, since it can take the collection from that day. Like the previous one, an unsigned check is invalid.
Deposit Slips
These include the date and place of the operation, the amount (in numbers and letters), and, of course, the account number to credit the amount to be deposited (in cash, checks, or both).
Receipt
- The receipt is issued by the person receiving the money or checks in payment of all or part of a right to their favor.
- It is not necessary to issue a receipt when you do a cash sale, but when it comes later, either because the sale was on credit or paid later.
- Enter the date on which payment is received and what is received as payment.
- In the proof of the next page model, cash was received, so he crossed out the word check. If you receive a check, you should indicate the check number and the bank to which it corresponds.
- You should also record the invoice number that gave rise to the right to charge and the date and amount thereof.
- The person who pays retains the original, and the person who charges keeps the duplicate.
Return
- This document accompanies the goods at the time of delivery, and only details the products and their quantities, but not prices.
- This document does not generate any record in the asset composition table, as recorded at the time of settling the bill.