BOOKKEEPING ARTICLE

Pre-accounting, by definition, refers to all the steps that precede the intervention of the chartered accountant. It includes the collection, retrieval, filing and export of accounting documents.

Accounting entry is an essential function for all companies. It includes recording transactions in financial statements for general and specific purposes.

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Any financial transaction that impacts a company's accounts must be accounted for, and therefore recorded. This is the case when the company issues an invoice, but also when it receives a supplier invoice.

Accounting allocation consists of assigning an account to a transaction (purchase, sale, etc.) according to its nomenclature. In concrete terms, it is a question of assigning one or more accounts to the company's chart of accounts.