THE SUPPORTING DOCUMENT AND THE ACCOUNTING DOCUMENT

The supporting document represents the document used for recording accounting transactions. It constitutes proof of the existence of a commercial transaction. In addition, it must contain all the information necessary to meet legal, commercial and management requirements. Among the supporting documents, we find the following documents:

  • The sales invoice
  • The customer's purchase order
  • The packing slip
  • The sales summary report
  • Monthly statement or account statement
  • The credit note
  • Authorization form for bad accounts
  • The check
  • The supplier's invoice
  • supply demand
  • Purchase order
  • The receipt slip
  • The time sheet
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