In accountancy, the writing is an operation consisting in recording a flow commercial, economic or financial inside Compte S. the writings are carried in a document called Journal. One also speaks about movement to describe the entries since partly double accountancy often corresponds in the passing (movement) of account on account.

This operation must be carried out in the compliance with certain rules:

  • to follow the principle of the partly double Accounts Department: the flow and the credit must balance,
  • to be justified by an accounting record, for example an invoice in the case of an invoicing with a customer,
  • to be traçable:
*chaque writing is bound by a number the single identifier of manner to a duly filed accounting record (average of proof);
*lorsque several accountants work on the same system, the identification of that or that which registered the movement must be known (and nonmodifiable);
  • to be able to be modified once registered with the newspaper: in the event of error, one owes contrepasser the writing (i.e. to cancel it by recording a writing reverses), then to pass by again the correct writing,
  • to be dated:
* to comprise a date of value: to respect the principle separation of the exercises, the date of value corresponds to the date on which the event took place (the day of the delivery of the goods for example, for a purchase),
* to comprise a date of movement: the day when the accounting record or the afférant event is entered.

The writings are then deferred in the Grand book which contains the detail of the operations counts to account. It is starting from the movements carried in the Large Book that the will be produced balances which will be used to build the official book (Bilan, Income statement, appendix S) and to feed the Reporting of management.

In accountancy, the writing is thus the basic operation on which all the line production of the accounting incomes is based.

Why all these details?

The data banks of a software package of accountancy are structurally moving: at the dates corresponding values, they take into account very seized or modification with descriptive of the countable event, that these modifications are former, simultaneous or posterior with the initial seizure and one can without sorrow make letterings.

It is essential also to avoid very led fraudulent. Let us imagine a medium-sized company whose countable department comprises several employees whose tasks are separate, an accountant seizes a fictitious invoice whose banking wording corresponds to its own account number. It will be paid in all bona fide by her colleague in load of the payment of the invoices suppliers. If it is then withdrawn physically files and virtually of the software package of accountancy without no writing being contrepassée, it is difficult, even impossible to prove the origin of the error. This example is very rough , the human creativity in this field is unbounded.

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