Supporting documents is the data that document the business transactions, t.ex. an invoice, a receipt, a payment notice, inbetalningsavi in mm. A business case is increasingly affecting the economy in the company, such as. services that are bought and sold, in- and payments, transfers between accounts, equipment purchased, etc..
According 5 Chapter. 6-9 § § § Accounting the vouchers must contain the following:
– date – when the voucher was
– date – when the corporate event took place
– what business event designed
– amount of tax specified
– buyer
– seller
– any references to other documentation for practical soul keeps separate, such as leases.
Verifikationsnummer
Verification should have a voucher number (serial number) so that you can see the order in which vouchers have been. A good way to keep track of paper documents can be to stamp them with the date of arrival. Verification must also contain information necessary to be able to see the connection between the voucher and the book event.
Verifikationsnummerserie
Also read the Accounting Standards Board guidance, Bokföringslagens provisions and the general advice on supporting (BFNAR 2000:6)