VAT number: 19316389-1-12 (EU-VAT HU 19316389)
Accounting Document Policy
ADRIA INTERCULTURAL ASSOCIATION
Dd. 18 December 2021., updated 16.10.2024.
Enacted on behalf of the Association: Drs. Éva Lilla Kronauer, chairwoman
- GENERAL PART
1. A B purpose and content of the order
The Certificate Policy contains regulations for the performance of the following tasks:
- documentary principle, documentary discipline,
- the concept of the document, the grouping of documents,
- issuing, correcting and correcting documents,
- the order of processing the documents,
- rules on documents subject to strict accounting,
- custody of documents.
2. Documentary principle, documentary discipline
It may only be entered on the basis of a duly issued document.
2.1. The concept of an accounting document
Pursuant to the Accounting Act, an accounting document is any document issued or prepared by the enterprise or issued by a natural person or other enterprise with a business or other relationship with the enterprise (invoice, contract, agreement, statement, credit institution certificate, bank statement, legal provision, other documents that can be classified as such) – regardless of its printing or other production method – which supports the accounting of the economic event.
2.2. General formal and substantive requirements for documents
The data in the accounting document must be formally and substantively authentic, reliable and accurate.
2.3. Grouping of documents
Documents subject to strict accounting, the existence of which is essential for the purposes of records and accounts.
Easy-to-use documents, which can be handled and used in a more informal form.
2.4. The regular receipt
A document which contains the information to be recorded in the accounts for a given transaction in a complete and accurate manner, which complies with the general formal and substantive requirements of the document and which, in the event of an error, has been duly corrected, is lawful.
3. Issuance, correction and correction of documents
3.1. Issuance of documents
The certificate shall be issued in a manner that is tangible in accordance with the substantive and formal requirements imposed on them at the time of the transaction, event or the taking or execution of the economic measure.
The data on the document must be recorded in such a way that they can be read until the mandatory retention period and any subsequent changes that may occur can be identified or detected.
3.2. Correction of documents
Errors found during the formal and substantive checks on the document must be corrected. Only regular corrections can be made to the document.
Corrections for manually issued invoices shall be made as follows:
- When correcting data entered incorrectly on a document, the original entry must be crossed out so that the original entry (number or text) remains legible. Corrected data must be written above the crossed-out number or text.
- The incorrect entry must be corrected on all copies of the document.
- The person performing the repair must certify the fact of the repair with its date and signature.
- During the repair, the data cannot be painted, glued or erased.
- In the case of a machine invoice, it is necessary to correct the invoice or issue a receipt that is subject to the invoice. The minimum data content of the documents covered by the invoice is set out in Act CXXVII of 2007 on Value Added Tax. contained in Section 170 of the Act.
Cash receipts must not be corrected.
A damaged copy of a numbered receipt form must not be destroyed and must be retained by crossing it out.
Documents received from external bodies must not be corrected.
An incorrectly received document must be returned to the issuer for repair or the document must be requested to be corrected.
4. Order of processing of documents
4.1 General Requirements
Prior to processing, it must be verified that the document is numerically and substantively correct. The formally, substantively verified and accepted documents must be recorded in the accounts in a chronological order.
Receipts to be posted must be vouched. The voucher must either appear on the original document or be the subject of a separate written order.
4.2. Verification of documents
The accounting documents must be checked formally, substantively and numerically before they are entered in the books.
4.2.1. Formal verification of documents
The following shall be examined during the formal verification of the documents:
- whether the documents have been completed in full and contain all the data,
- whether the necessary annexes are attached,
- whether the economic event has been certified on the required receipt form,
- whether the signature of the issuer, the validator and the voucher, as well as the persons involved in the economic event are on the document,
- whether the receipt form has been used by serial number (for strictly numbered forms),
- whether the certificate is issued correctly and whether the repairs are in order.
4.2.2. Numerical verification of documents
During the numerical verification of the documents, it is necessary to make sure that no errors have occurred, that the quantity and value data and the calculation operations have been recorded correctly.
4.2.3. Verification of the content of the documents
During the content control of the documents, the necessity and justification of the economic event, the correctness of the applied prices and the observance of the relevant legal regulations must be examined.
4.3. Procedure for recording documents in books
Data on receipts for events must be recorded in the accounting accounts during the quarterly closing of the accounts.
5. Rules for handling strictly accountable forms
5.1. Strictly numbered forms
Documents (including invoices and receipts) relating to the handling of cash and to economic events specified under other legislation shall be subject to strict accounting requirements.
5.2. Register of strictly accountable forms
Records must be kept of each type.
A record must be kept of the documents and forms subject to strict accounting, which ensures their accountability.
5.3. Preservation of strictly accountable forms
When storing documents, the primary consideration is to ensure complete, damage-free preservation and the ability to retrieve them quickly. A receipt from the place of storage may only be removed against a receipt.
6. Retention of documents
The accounting document supporting the accounting accounts, directly and indirectly, must be kept in a legible form for at least 8 years, in the absence of any other documentary system, in accordance with the reference to the accounting records (including damaged copies of strictly accounted documents). An organizational change within the retention period (including termination without a successor) does not override this obligation, so arrangements must be made to retain records when implementing the organizational change.
Section 169 (5) and (6) of Act C of 2000 on the Preservation of Documents Issued in Electronic Form, and Decree 1/2018 on the Rules of Digital Archiving. (VI. 29.) The requirements of the ITM Regulation apply.