Commercial documents

Commercial documents

Accounting documents are written receipts must possess physical persons or legal to have evidence of transactions, it is necessary to carry a strict order with the accounting documents because they help us to maintain control of all actions. Inside the group of commercial documents can mention:

 a) Check: To make a check turns an order in writing, in which the person or department you need to make a payment, make a purchase or an expense requested the issue, this must be signed by request. The check consists of original value which is what removes the beneficiary (the amount indicated on the check), plus a voucher for accounting, this receipt is kept in the file. If a check is cancelled, must attach a voucher, also suggests that it becomes an annotation where explain because I cancel and the number with which it replaced. In the following address we know as fill out a check and for which it is used:

Video

http://video.about.com/banking/Learn-the-Parts-of-a-Check.htm

Cheks

Types of checks

Checks with two signatures: as its name indicates, the check must bear two signatures, this is accomplished a control between both signatories and thus errors in payments can be discovered easily, also avoids one of the guardians of the company can have if only of all funds deposited in banks.

Example:

 

 Check bearer: are those that the indicators being written "Bearer” and are characterized because as its name indicated because cannot change it the person who carries.

Example:

b) Receipt: The receipt is used as a record of having received money, to cancel a debt or as a subscription to the same. It is awarded to the person receiving the money. If there was a claim by the company or person that gives, this receipt serves as a backup.

Example:

 c) Invoice: It is the document that the seller delivered to the person physical or juridical; she details will detail the product or service, price, tax, and quantities. They can go in this document detailed the conditions of the sale and warranties for services or products. It is important that a copy of the invoice is handled, the original is delivered to the client, and the copy should be reserved in the company sells. The sale to the company that delivers and a commitment to pay for the buyer is sealed before the law with this document.

An example to a invoice in the follow image:

d) Credit Note: It is the document in which the merchant sends your customer to communicate a certain amount, the accreditation in your account for the reason expressed in the same. Some cases in which it is used: breaks of goods sold, sales prices, refunds or discounts, or correct errors by excess of billing.

 The following image shows the data which must be a credit note:

 e) Debit Note: Contrary to this credit note serves to notify an entity that debited of your account. Example: Both the credit note as debit note, handled in situations where there is a difference between purchases, sales, claims of merchandise and discounts.

Example:

f) Promissory note and Bill Exchange: both are written and legal documents where the persons sign undertakes to pay the amount specified in such specific document at a time. The difference is that the bill of exchange is granted when the debt is short-term (less than one year), while the promissory note is granted when the debt is long term (greater than one year).

Examples:

 

Each accounting document has a purpose and function in the company, we must consider the preserve as indicated by our Costa Rican law (under 5 years old) that in order to have a backup for future claims or inconvenience. Our recomentadación is to maintain strict order in the accumulation of them to have information at hand.

Writen by
Angie Rivera


Sources consulted http://www.gestiopolis.com/recursos/experto/catsexp/pagans/fin/46/docscomerciales.htm
Author: Gerardo Guajardo
Second Edition

Conclusion

In our opinion all the articles written on this blog, are of great importance to provide basic knowledge to those who do not possess, likewise, were written for agreeing to complete each step of the here in mentioned, the natural or legal person, manage to obtain a solid foundation for your accounting is clear, efficient and prosperous. The authors of this blog people working in the accounting field, make sure to meet and discuss each step as indicated, to have and raise awareness of the issue here clearly exposed.

Our desire and purpose is that the above information will help them know and understand what it is and why it is important the accounts at the time that they can apply the knowledge in the daily life and to manage of a better way the economy.

Classmates commets

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Reflections 

Edwin Fernández
 

I feel like I grow up a lot since I was learning the English. All the activities were so useful; like the class discussions that were too important to my life, which is because I am not very good when I talk in public but, speak in public and in English has been too hard to me. But like my father say what doesn’t kill you make you stronger; now I speak more and better than in the past. Now I can say to any other person that the important thing is keep trying if you are not so good because the practice makes the master. I couldn’t say this before because; I was in this process. Learn another language is like born again because for example I didn’t know how to say anything in English, I needed to learn one thing at the time, all is put effort in this life.

Natasha Méndez

Class discussions improve our knowledge, because are different opinions from others classmates, not all of us think the same so each opinion is important, I learn to see the thinks from a different perspective, I learn new vocabulary too and clear some doubts about phrases I used to use.

Participate in class discussions is important this help me to speak in public, giving my own opinion, help my vocabulary too and practice my fluency when I speck, I could help some classmates in the pronunciation of some words because of this. 

Angie R. Ávila

Each person can go if he tries, it may be a tough road, but it is important that individuals have knowledge of database issues in order to direct our lives, as the number one enemy is ignorance.
Accounting is an important issue that we should know all basic albeit, as this gives us a comprehensive picture of our finances and how to handle them properly. Be aware of this and apply it the right way is to take the reins of life and direct it to a course to grow in the economic area and in the staff area. Possess knowledge in accounting is to see clearly and decide what will best benefit personal and family.

I think class discussions are very important because can open the mind to a new and better though, as listening to feedback from peers can take into account views not previously had. It is important to listen and consider grounds for a broader approach and a stronger argument.


"No investment is more profitable than knowledge." Benjamin Franklin