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Financial Accounting Documents

Preparation

• Financial accounting documents must be prepared in accordance with regulations, International Accounting Standards (IAS), and by-laws of the legal person.

Control

• Before entering into account books, financial accounting documents must be controlled for formal, substantive, and computational correctness.
• Corrections to text or numbers on financial accounting documents should not cast doubt on their credibility. A correction should be done with a strikethrough by the person who issued the document and certified by their signature.

Account Books

Purpose

• Account books are uniform records of assets, liabilities, equity, realized incomes, and expenditures.

Content

• Account books must be kept based on the double-entry bookkeeping system, respecting principles of neatness, real-time processing, document content, and credibility.
• Types of account books include:
  • Journal
  • General Ledger
  • Subsidiary Ledgers

Journal

Purpose

• A journal is a business record for entering business events in chronological order.

Content

• Transactions are recorded on analytical accounts whose contents correspond to the statutory framework chart of accounts.

General Ledger

Purpose

• The general ledger includes pre-prepared accounts that provide information for annual financial statements.

Types

• General ledger records include:
  • Balance sheet items
  • Income statement items
  • Off-balance sheet events

Subsidiary Ledgers

Separate Keeping

• Subsidiary ledgers should be kept separately.

Content

• Subsidiary ledgers may include:
  • Cash transactions
  • Incoming invoices
  • Outgoing invoices
  • Foreign exchange
  • Checks issued
  • Promissory notes payable
  • Stock register
  • Stake register

Keeping Account Books

Principle of Occurrence

• Information must be entered into account books on the principle of occurrence of business events.

Credible Accounting Documents

• Account books should be opened at the beginning of the business year based on previous year’s balance sheet or opening balance sheet.