Pinky Vs Mandingo.com

basis of entries in the accounts

accordance with art. Paragraph 20. 2 of the Act on the basis of accounting entries in the books are accounting documents attesting to make business transaction called evidence source.

Among the sources of evidence we have:

1. external evidence of alien - received from contractors,
   
2. own external evidence - Sent in the original contractors,
   
3. internal evidence - for operations within the unit (eg, documentation of income or disbursement of cash from the till, the proof PK - to accounting - is used to correct erroneous entries and provides a basis for making records of a formal nature, eg the transfer of sums from one device to another accountant.)
   

The entries in the books can also be prepared by the accounting documents :

1. summary - used to make the total body of evidence and source records that must be aggregated in the proof of one listed,
   
2. correction previous records,
   
3. substitute - issued, pending receipt of proof of foreign external source
   
4. billing - that summarize the records had already been made according to the new classification criteria.
   

In the case of a lack of a legitimate external source of foreign evidence, the head of the unit may allow the documentation of business transactions using the accounting evidence substitute, made by persons engaged in these operations. But it must not affect business operations, which are subject to tax on purchases of taxable goods and services and purchase of non-ferrous metals from the public.

In conducting the accounts using the computer for
equivalent to evidence source considered entries in the accounts automatically entered via the communication devices, computer storage media or generated by an algorithm (program) based on the information already contained in the books, ensuring that the registration of these records will be met at least the following conditions:

1. they obtain permanent readable form compatible with the wording of the relevant accounting documents,
   
2. it is possible to establish the source of their origin and to determine person responsible for their introduction,
   
3. the procedure provides validation of the processing of relevant data and the completeness of records and identity,
   
4. source data in place of their creation are adequately protected so as to ensure their persistence, the time required to store the type of accounting.
   

accounting document should contain at least :

1. determine the type of document and its number identification
   
2. identify the parties (names, addresses) is engaged in business operations,
   
3. description of the operation and its value, if possible, also set in natural units,
   
4. the date of the operation, and when evidence has been drawn up under another date - the date for the proof,
   
5. proof of signature of the issuer and the person to whom issued or from which assets were adopted,
   
6. statement to check and proof of eligibility for inclusion in the accounts by indicating the month and the method of proof recognized in the accounts (divisibility), the signature of the person responsible for these indications.
   

Accounting documents must be:

1. reliable, it is compatible with the actual business transaction, which is a record,
   
2. complete, containing at at least the above data,
   
3. error-free accounting .
   

is prohibited to make the accounting evidence of erasures and alterations.

errors in the proofs of the external source of foreign and own can be corrected only by the contractor to send the document containing the corrected version, together with appropriate justification, unless other regulations provide otherwise.

errors in the proofs of the Interior may be revised by deleting the erroneous content or amount, while maintaining readability of the deleted phrases or numbers, enter the correct content and date the amendment and the signature of the authorized person, unless other regulations provide otherwise. You can not enhance the individual letters or numbers.

If one operation more than one document as evidence or more than one copy of the proof, head of the unit sets out the treatment with each of them and indicates that evidence or a copy will be the basis to make the record.

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* OFFICE ASSISTANT TAX ACCOUNTING Street. Grunwaldzka 38A / 5, Poznan Tel: (061) 86-888-05 podatki@matysiak-kancelaria.pl www.ksiegowa-poznan . com