Definitions of basic concepts and basic accounting operations;

Definitions of basic concepts and basic accounting operations;

Major headings of accounting are assets, liabilities, capital, income, expenses, withdrawals

Part IV: Continuation of other accounting concepts and operations

Affirmative documents (proving documents): in accounting, the set of documents and documents that indicate the occurrence of a transaction or a financial event are called affirmative documents, such as water, electricity and gas receipts, telephone bank receipts, sales and purchase invoices, etc. It should be noted that positive documents must not be printed and have a special shape.

Rather, the form of various documents is sometimes handwritten. The reasons for the importance of positive documents are that, firstly, they are the basis for analyzing and recording financial events in documents and legal offices, and secondly, they are necessary for further follow-up.

Positive documents must be clear. In other words, positive documents are documents that indicate the occurrence of a specific financial transaction or event. These documents show the date, amount, nature of the transaction and other required information and are used as a basis for analysis and registration to record financial events in their accounting system.

Affirmative documents are of special importance in accounting, because firstly, financial events are in documents and accounting books, secondly, they are used for follow-up and subsequent proceedings, as well as when necessary to assert the rights of the institution and defend the performance of the managers and employees of the institution. .

The noteworthy point is that the positive documents must be clear, valid and sufficient so that accountants and other persons can refer to them. Sales invoice, bank receipt, warehouse receipt, cash receipt and utility bill are examples of positive documents.
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
Group of accountants, auditors, Tabriz
https://t.me/joinchat/BnzBsTuioTshiXBwf9bBPQ

This post is written by Mahdi_kohsoltani