The purchase book is an official document in which invoices of purchased goods, services, works are registered. It is necessary to organize information about deductible taxes (VAT). There is a purchase book in 1c, but in some cases, a magazine-based option is also quite appropriate.
Instructions
Step 1
Take a special form. It can be purchased at almost any stationery store in the appropriate department. In fact, it is an ordinary journal, which is lined up in accordance with the requirements of the information entered. It is not necessary to use a form printed in a printing house, you can replace it with a household notebook, for example, but it must be remembered that keeping a purchase book implies a phased entry of invoices, which means there should be no possibility of writing between the lines. The page lining must be correct, the square is not allowed.
Step 2
Number the pages in order. Usually, the number is put manually, with a rare exception, which is possible if the purchase book is already numbered. This is a mandatory requirement, it is necessary to prevent the disappearance and replacement of sheets.
Step 3
Lace up the document. Conventional paper clip attachments are unacceptable, so any shopping book must be flashed, again to avoid pages falling out and missing. If it is not laced, then it will not be considered an official document.
Step 4
Fill out the title page. On the back endpaper, you need to write the number of pages that are in the book, the date of its creation (as an option - the date of the first entry). The authenticity of the information must be confirmed by the signatures of the head of the organization and the chief accountant, as well as the seal of the company.
Step 5
Filling out the purchase book is a responsible event, entries are made one by one as goods arrive and the transfer of ownership of them. Since we are talking about a document of strict reporting, there are a number of requirements for working with it. Corrections are unacceptable, and if incorrect information was entered, then they are carefully crossed out with a horizontal line, and the necessary information is written next to it with the words "believe corrected". Each correction must be additionally certified by the signature of the chief accountant.
