Receipt (accounting)
In corporate accounting, a receipt is a document that contains data on a business case . It documents an event in the business process that has a financial impact on a company and must therefore be recorded in the accounting .
One of the principles of proper accounting is: "No posting without receipt". The booking voucher is the basis of every booking and proof of the correctness of the recording. The statutory retention period of ten years ( § 257 HGB ) applies to accounting records in Germany ; the same period of time is prescribed in Switzerland.
Receipts can arise from payment transactions , but also from all other events that change the financial position of the company (for example material withdrawal slips or inventory lists ). The minimum information that a receipt must contain is the description of the transaction, the date and the amount.
According to their origin, a distinction is made between external and internal documents:
- External or third-party documents are documents from transactions between the company and third parties, e.g. B. Incoming invoices and credits , outgoing invoices and credits , receipts , bank and postal receipts , bills of exchange and checks , commercial letters , tax and penalty notices .
- Internal or own receipts are documents in which internal processes are mapped. This includes copies of outgoing invoices and credit notes, copies of receipts, bills of exchange and checks, withdrawal receipts in materials management (material withdrawal slip), wage and salary lists, receipts for cancellations and transfer postings and the receipt of the use of earnings.
Contrary to this, in tax law, self- receipt is understood as a replacement for missing or lost invoices and receipts. Special requirements are placed on these documents if they are to be recognized for tax purposes.
See also
literature
- Jörn Littkemann, Michael Holtrup, Klaus Schulte: Bookkeeping: Basics - Exercises - Exam preparation , 4th edition, Gabler 2009, ISBN 978-3-8349-1914-4
- Wolfgang Lück: Lexicon of Internal Audit, 2001, L. Oldenbourg Verlag Munich Vienna, ISBN 3-486-25255-0
- Siegfried Schmolke, Manfred Deitermann, a. a .: Industrial accounting ICR. Financial accounting - analysis and criticism of the annual financial statements - cost and performance accounting , 38th edition, Winklers Verlag 2009, ISBN 978-3-8045-6652-1 , pages 9 and 89.
- Günter Wöhe; Heinz Kussmaul: Fundamentals of bookkeeping and accounting technology , 7th edition, Vahlen 2010, ISBN 978-3-8006-3683-9