BOOK AND FORMS PLAN

They are the immediate records of the details of each transaction serving as an evidentiary document or accounting
support.

ACCOUNTING BOOKS are those documents where all the economic, financial and accounting information of a company
is reflected and reflected. That is, the accounting books contain all the necessary data to understand the economic-
financial functioning of a company.

These books are updated periodically coinciding with the accounting year. When a new fiscal year begins, new
accounting books are also created. For example, during 2016 the company included the information in the books for
that year. At the beginning of 2017, the books for 2016 are finished and new ones are created, which will be the books
for 2017. In some countries the fiscal year does not coincide with the calendar year

Traditionally, in accounting books, information was captured on paper. However, with the rise of new technologies,
accounting books in digital or computer format have already begun to be accepted.

ACCOUNTING FORMS are the models that are used to capture information for the registration, control and/or process
of an entity's operations. The application of forms is extremely broad in business.

All companies require documenting their transactions, and showing all the work carried out by employees through
documents. The vast majority of the information corresponding to the transactions carried out by the company is
captured in forms.

TYPES OF BOOKS

Accounting books can be mandatory or voluntary.

Mandatory accounting books

There are a series of accounting books that are mandatory because this is established by the legislator. Although each
country may establish one or another, the most common are the following:

 Daily book: All operations carried out by the company are recorded. Visually, it is configured as a succession of
accounting entries, arranged chronologically.

 Inventory book: Includes the so-called balance sheet of sums and balances of trial balances. That is, all accounts
with the company's balance ( assets , liabilities , net worth , expenses and income ) are periodically updated.
The last balance of sums and balances must coincide with the balance sheet prepared for the annual accounts.
In addition, the inventory book must include the initial balance and the so-called stock inventory, that is, the
physical units that make up the company's inventory and its valuation (using one of the accepted valuation
methods).

 Annual accounts : These are reports that reflect the economic-financial information of the company. There are 5
documents: Balance sheet , income statement , statement of changes in equity, statement of cash flows and
the report . The annual accounts are prepared once a year, that is, they are not modified periodically, like the
previous ones.

The mandatory accounting books must be deposited and legalized in the Commercial Registry . In addition, they have
previously had to be approved by the General Meeting of Partners.

Voluntary accounting books

There is another series of accounting books for which the legislator does not establish their obligation. However, for the
internal functioning of the company, these accounting books are very useful and can improve its efficiency. Regarding
voluntary accounting books, there is no obligation of approval by the partners, nor obligation of deposit and legalization
in the Commercial Registry. The most common are the following:

 General Ledger : Represents a summary of all accounting accounts. Visually, it is configured in a T shape, noting
all the movements that affect the debit and credit of the corresponding account. It gives us a very practical
visual image of the balance that an account has at any time during the year. The balance is the difference
between the debit and the credit, being a debit balance when the debit is greater than the credit and a credit
balance , when the credit is greater than the debit. The general ledger would be made up of all the T's of the
accounting accounts (like the one we can see below).

 Other auxiliary books: Within the rest of the voluntary books, we can find the bank book (which reflects
banking movements), the cash book (which reflects cash or cash movements – payments and collections), the
maturity book (where the due dates of invoices to be paid and collected are reflected and ordered
chronologically), etc.

GOALS

The objectives that the human resources or personnel area forms must cover are the following:

 Collect all information regarding personal data.

 Process personnel income and expenses.
 Control disbursements that originate from payments to personnel.
 Manage all recruitment, selection, evaluation and personal career design activities.
 In the personnel management and control process, the following types of forms can be identified, among
others:
 Job application
 Worker file
 Receipt of payment
 Vacation planning
 Work contract

CHARACTERISTICS OF THE FORMS:

Every form must meet certain necessary characteristics, so that it is considered designed according to the needs of each
business. It must be kept in mind at all times that the design of a form must respond to the usefulness it provides in the
procedure in which it is used. The minimum characteristics that every form must have are the following:

- Simplicity in its design

- Each form must be designed for a specific procedure.

- The order in which the information is requested must be done in the same sequence in which the data is generated.

- The same employee should not validate two forms that, for internal control reasons, are incompatible. For example,
the person who prepares a receiving report cannot approve the payment order or the check with which an obligation is
paid.

- Copies must be made and distributed only to those departments that manage the information they contain.

- To the extent possible and taking into account the concept of cost/benefit, prenumbered forms should be established.

- The forms must have adequate spaces for approvals and/or authorizations.

- Every form must be coded under some scheme, in such a way that an identification or association of the format with a
specific function or area can be achieved and the last review date is indicated.

TYPES OF FORMS:
The forms can be classified:
According to their presentation they can be:
- Simple
- Compounds
Simple forms are those documents that are represented by a single form and do not have attached copies. In some
cases, such as deposits to a savings account, a single sheet is required and evidence of the deposit remains in the
corresponding passbook. Letters on Company letterhead are another example of this type of forms.

Composite forms have more than one sheet and are prepared based on a predefined format and under a special storage
or filing scheme. Within this line, we can distinguish the following types:

- Block
- Checkbooks
- Continuous forms.
According to their use, they can be:

The forms to originate an action have the objective of starting the process or procedure of some group of tasks with a
certain objective. For example, the issuance of a materials requisition may give rise to the issuance of a purchase order.

The forms to register an action are aimed at saving information that can be consulted later. For this reason, filling it out
correctly is important from the beginning, since any information omitted may be required later.

The forms to report results are those that are used to show figures or analysis of processes that are standardized.

Depending on their preparation they can be:

- Manuals

- Semi-mechanized

- Mechanized

Manual forms are formats that are filled out completely manually, that is, the machine element is not involved in their
preparation.
Semi-mechanized forms are carried out partly manually and partly through a machine element such as a computer or
typewriter.

Mechanized forms are those that are prepared entirely by a computer, both the data and the fields to be filled out.

FORM DESIGN:

Every form must follow a series of basic principles for its design; these principles must take into account the aspects of
functionality and efficiency of the procedures involved. Every form must comply with at least the following principles:

- Easy to fill
- Reduced chances of error
- Esthetic
- Costs reduction
ACCOUNTING FORMS

They are those that serve to record the operations of the economic entity; They are prepared in original and as many
copies as necessary; However, there are other external documents that support the transactions and serve as basic
supports.

AIM

record the operations of the economic entity; They are prepared in original and as many copies as necessary; However,
there are other external documents that support the transactions and serve as basic supports.

TYPE OF ACCOUNTING FORMS

These documents are prepared directly by the company and are prioritized when accounting; within them are:

1. The sales invoice;

2. collection receipts;
3. budgets;
4. vouchers;
5. payment receipts, among others.