Business record

Proof is in the business accounting a document that contains data about a business case. He documents an event in the business process, which has a financial impact on a company and therefore must be included in the accounting.

One of the generally accepted accounting principles is: " No reservation without evidence ." The voucher will be based on each booking and the proof of the accuracy of the recording. For posting documents in Germany is the legal obligation to retain ten years ( § § 257 HGB ), the same period of time prescribed in Switzerland.

Evidence may arise from payment transactions, but also from all other events that change the financial situation of the company ( for example, material requisition slips or inventory lists). The minimum information that must contain a document, the name of the operation, the date and the amount.

After the origin, a distinction between external and internal documents:

• External or foreign documents are invoices and credit notes, receipts, bank and post office receipts, bills and checks, business letters, tax and penalty orders. They are issued by other operators and the company delivered in commercial transactions.

• Internal or in-house documents are documents prepared by the company itself. This includes invoices and credit notes, copies of receipts, bills, checks and dispatched business correspondence, withdrawal documents in materials management, payroll lists, receipts for cancellations and rebooking and the result using Document.

As an exception, in tax law under its own evidence a replacement for missing or lost invoices and receipts understood. At these documents are special requirements, they shall be recognized for tax purposes.