Evidence in Commercial Law

1. The concept and Importance

One of the important characteristics of the accountancy is the fact that it is documented. This meaning that every economic operation must be registered before being recorded in economic evidence documents.

The economic evidence documents are written papers, in which are recorded the phenomena and economic processes produced in units.

These documents are methodological procedures common for more than one economic science, because there are made and used not only in accountancy, but in other forms of economic evidence. It is highly important that the documents are used in the shortest period from the production of the phenomena or the economic activity, so that accountancy itself is able to exercise its accurate and operative function of reflection of the carried activity.

The economic evidence documents have a great importance in general and for accountancy especially for several reasons:

- The documents have an informational importance, which means that the ones interested can check the carried activity quantity and quality. The direct information from documents has a rather limited character, because the documents are discounts, are numerous and limited to the operation described in them.

- The documents represent legal support for the recordings made in economic evidence.

- The importance of the economical evidence documents consists of their juridical value, based on which decisions in the court are being taken.

- The documents are frequent used in the financial control and management, by the specialized organs from inside, as well as the ones from outside.

Preparation of the documents.Rules

Economic record documents must be written clearly and precisely. For this to be possible certain rules of preparation, issued by the Ministry of Finance must be followed:

- The documents must be written...