Justification for an accounting entry

All accounting entries must be backed up by a documentary evidence (in other words, supporting accounting documents). For purchases and sales, it is usually the invoices that perform this function. For the bank, it is the bank statements. For the crate, it is the fog. For payroll records, it is payroll slips and payrolls.

It is generally advisable to number them correctly and to post this number within the accounting entry in order to be able to find the document quickly if necessary (for invoices it will be possible to retain Example, the invoice number as it appears).

Composition of an accounting entry

Any accounting entry must contain at least the following information:

The date of the transaction (usually the invoice date);

The reference of the documentary evidence of the operation (number identifying the document);

The wording of the operation (description of flow);

The active accounts in the transaction (cash charges);

The amount of the transaction (valuation of the flow);

And the sense of flow (flow if it represents a job, credit if it constitutes a resource).