ACCOUNTING CREATIVE : Creative strategies and techniques regarding to accounting standardization system by EKstorn David

Author:EKstorn , David [EKstorn , David ]
Language: eng
Format: epub
Published: 2021-06-29T00:00:00+00:00

2.2Work developed

2.2.1Reception, organization and filing of documents

At M.Dias, Lda., Each employee handles the work of each client corresponding to him. This work goes by receiving, organizing and archiving of documents.

As already mentioned at the top, the company M. Dias, Lda. There is the dossier of documents accounting. In this file are stored the recorded documents, separated by years, months and daily (daily several, cash, sales / service, shopping, banks and sheet of vacation). These documents are delivered to the office by the customers, usually provided by hand or by mail (depending on the location of the company).

In the tax dossier, documents related to Finance are filed, from the beginning of the company's activity, the VAT declarations, Model 10, and the other declarations, legal proceedings, VAT refunds , among others.

The bank statements file for each company is filed in the bank statement file. This dossier, at times, may contain some other important document to check the bank statement, such as, for example, a bank loan , leasing contracts , among others.

Models 22 of each company, or any other related document , are filed in the Model 22 file .

Finally, in the dossier of Diário Razão e Balancete, as the name implies, all important documents related to the company's Diário Razão and Balancetes are filed .

It should be noted that, in the file of any accounting document, full attention must be paid to the dates of issue of the invoices, since any income or expense must be recognized in the period to which it relates, whether there is receipt or payment. This principle is present in the SNC. The Conceptual Structure establishes, in §22, that “the financial statements are prepared in accordance with the accrual accounting system (or economic periodization). Through this scheme, the effects of transactions , and other events are recognized when they occur (and not as cash or equivalent of cash is received or paid) and an accounting recorded and reported in the financial statements of periods with which it relate. The statements financial prepared in accordance with the procedure of

addition inform the users, not only of the transactions past involving the payment and receipt of cash but also of the payment obligations in the future and of resources that represent cash to be received in the future. Thus, there is provided information about past transactions and other events that are more useful to users in making decisions economic. ".

2.2.1.1Diary of many

In the diary of many (Annex II), are recorded documents concerning expenditure, as for example, the water, electricity, telecommunications, payments to the state payments to Social Security, insurance, rent or dues. As a rule,

these expenses are paid by ATM card, which allows for better internal control. Depreciation, suppliers' credit notes and distribution of results are also recorded in this diary, as well as green receipts from account 62 - Supplies and External Services , 6224 - Fees. For example, a dentist who provides services to a clinic, a lawyer, among other services provided. According to Article 101 of

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