Essential Business Record Books and Office Technology

Purpose of Company Record Books

The need to keep adequate records stems from two main aspects: 1) a requirement in the Commercial Code and commercial law courts, and 2) the desirability of better control over the pace of the company.

Classification of Record Books

Books can be classified into two registers:

• Binding Books: These are books that different laws require employers to carry commercially. They are divided into different categories, including logbooks and VAT books.
• Personal Ledgers: These are books that traders and entrepreneurs may voluntarily maintain to control the company.

Key Books and Document Registries

• Journal: The record where accounting events are recorded through entries in chronological order.
• Society Record Book: Reflects all agreements reached by special general meetings and other collegiate agencies of the society.
• Invoices Book: Records invoices issued by companies. They can be registered individually or in a summary entry.
• Summary Invoices: All invoices must be accounted for, reflecting the chronological order, number, date, recipient, tax base, rate applied, and tax charged for each. This is mandatory.
• Cash-Ledger: Used to record the movement of cash receipts and cash payments.
• Book of Trade Receivables: Used to record the movement of cash receipts and payments. This includes:
  • Discounting: The client takes the letter to the bank to receive money in advance; the bank charges interest and a commission.
  • Collection Management: The customer brings the letter to the bank for the bank to wait until the maturity of the bill; the bank collects and enters the money into the account, receiving only a commission.
• Book of Trade Payables: Records all points of change that the company must pay to its suppliers, etc., in order to have better control of payments to be made.
• Stock Sheet: Used to keep track of the merchandise stocks that the company holds.

Office Technology

Office technology refers to the computer tools used by people to perform clerical work in a fast, effective, and safe manner.

Types of Machines

Common types include conventional typewriters, electrical machinery, and electronic machines.

Telematics and Videoconferencing

Telematics: Consists of the transmission of data between computers, generally through wiring.

Videoconferencing: A telecommunication system which enables a group of people located in distant locations to transmit and receive real-time audiovisual information.

Curriculum Vitae

A Curriculum Vitae is a document in which a person seeking work presents their personal data, studies completed, and work experience.

Typewriter Tasks in the Office

Typewriters are used to fill out isolated documents such as forms with white spaces, greetings, certified letters, instances, exchange documents, etc.