Liquidation of incoming invoices
Accounting Act says that the contractor is obliged to determine the person responsible for the control of authenticity of documents that will be before the data entry of accounting documents in the books, check the correctness and completeness of accounting documents and the same sign or approve the manner of which can be unambiguously determine her identity.
Control is performed on three grounds:
- Formal controls (checks whether the documents contain all relevant information: name of the document, information on legal persons, dates, amounts, etc.)
- Calculation correctness (checking the validity of mathematical operations)
- Material safety (it is determined whether a document describes a business event that took place on the basis of which it is drawn)
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