The document is a document proving that the financial transaction took place. Before recording the financial transaction in the accounting books and records, it must be ensured that there are documents proving the occurrence of the financial transaction

The importance of the document in

The document is used as a means of proof to verify the validity of the financial transaction

The document is used as legal evidence in the event of disputes

Document types:

Accounting documents can be divided into direct documents and indirect documents as follows:

Direct Documents: These are the documents that are prepared by the facility directly. It is considered the main source of registration in the accounting books.

For example, (receipt voucher, exchange voucher, entry voucher … etc.)

Indirect documents: These are documents that are attached or reinforced with direct documents as a means of proof of the financial transaction.

For example, (invoice, check, bill of exchange, debit note, credit note, account statement … etc.)