| you are: book keeping System on a method of double record: full system
the Nominal register (the nominal book)
To collect the cumulative information from daily books, registration registers and cash-books, the nominal register (the nominal book) in which sales under invoices and the paid invoices (from the registration register of sales are reflected) is necessary, that debts, and a report of invoices on suppliers and the payments give total debitorskuju to suppliers united under headings of articles of expenses (from the registration register of purchases), that gives total creditor debts. Uniting registration registers, we receive actual association of daily books and a cash-book that allows to supervise the basic bills of the enterprise for reception of the balance report.
the wages and salary Book
The Book wage plans and salaries is used as the auxiliary book for the book of daily purchases. In it there are detailed data on the general (before deduction) to earnings of each worker (monthly or weekly), to taxes to wages (PAYE), to payments in national insurance, to pensions (grants) and other deduction. Headings undertake from inquiries of deductions (local tax agencies) with addition of other articles of deductions. Book purpose - reflexion of the sums of the general and pure payments to each worker and report drawing up on the end of year in Department of taxes and tax collections of the Great Britain (Inland Revenue).
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