The validation check is an important skill every accountant or his assistant, as well as any financially responsible person, which is a must practice.
A receipt can be framed quite differently, as the unified form of the document does not exist. However, some details should be specified:• the name of the document, in this case, the phrase "receipt";
• date of issue of the cheque;
• full name of the organization that issued the document;
• the content of perfect economic operations and their numbers in order;
• number of business transactions on each item specified in the purchase receipt;
• the measure of perfect economic operations, which may be monetary or natural form;
• full name of the persons who made a business transaction with the authority to issue receipts, as well as responsible for correctness of their registration;
• assure the authenticity of the cheque with personal signatures of these persons;
• as well as a round seal of the organization.
Cash and receipts confirm not only the fact of purchase, but the company has received the payment for the purchased goods or service, either in cash or by Bank transfer.
In the purchase receipt you must carefully verify that the name and quantity of the goods or services that were purchased.
VAT as a separate line in the sales receipt is not provided, as the organization's revenue-generating tax system single tax on imputed income are not considered as VAT taxpayers.
Be sure to check "live", not photocopied round seal of the organization. The impression must be clearly visible name of vendor, city of location, room INN, as well as its legal form.