Recording evidence seen
of origin can be divided into two (2), namely:
a.Internal evidence is
recording events in the company itself, usually in the form of a memo from the
principal or a designated person. For example, a record for the depreciation of
fixed assets, the elimination of trade receivables, allocation Behan, and
others.
b.External evidence, is a
record of transactions that occur with outside parties. For example, invoices,
receipts, debit memo, and credit notes.
End user akunatsi
Information divided into two general groups:
1. External User, including
the creditors, shareholders, potential investors, regulatory agencies, tax
authorities, suppliers, from customers. Institutional users such as banks, SEC,
and others receive information in the form of financial statements, tax
returns, and other statements that reports into a firm legal obligation to
report it. Trading partners (customers and suppliers) receive
transaction-oriented information, including purchase orders, billing
statements, and shipping documents ship.
2. The internal users, is
the management at every level of the organization, as well as the operating
personnel
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