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Identify transaction documents

Identify transaction documents
Each transaction must be supported by Document of 

the transaction (busuness paper) because of the absence 

of Document it is not allowed any transaction recording.


 




 Financial transactions are events - events
in the financial 

company that is to be 

processed from the recording of
transactions that result 

in changes to the reporting of 

assets company, debts 

company, capital ownwer and 

contacts with outsiders.

 


Document of transactions used by companies are :


1. Receipt and sus receipts

A receipt is proof that payment was made and 

signed by the recipient of the money.


 






 


2. Memorandum of cash (cash memorandum)

Is a proof of purchase of goods in cash made by 

the seller (the original memorandum then submitted to customer)


 






3. Invoice

That is Document that when you bought something by credit.

 






4. Memorandum of credit (Credit Note)

is Document of a statement that the account debtor

in a certain amount of credit for their particular thing.


 






5. Debit note

Is proof that the creditor accounts in debit for their specific case.





 


6. Document memorial is Document of internal transactions 

in the form of memos (notes) on the leadership of the company to the accountant.

 






7. Check is a warrant for the bank to pay amount of money 

to the person whose name is in check.

 






8.Giro is a warrant from the customer of a bank transfer to the bank concerned.






 


Document of transactions made by the company :


1.      Document of cash inflows (BKM) is a testament 

to record cash transactions were entered into the company (reception)

 






2.      Document cash out (BKK) is a testament to record 

cash transactions cash disbursements (disbursements)

 






3.      Sales Invoice is as the Document used to record sales transactions


 









4.      Document evidence is Document used to record purchases.

 





 



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