In accounting, the reflection of the same transaction occurs using the double entry method. This applies to any activity performed within the enterprise. Also, any operation must be documented.
Necessary
1C program or any other accounting tool adopted at your company
Instructions
Step 1
Depending on the cost and purpose of the purchased books in your enterprise, classify them into a specific category, for example, materials, inventory, and so on. Depending on this, the amount and the number of purchased books, refer the receipt to this account in the journal of business transactions, for example, if you have identified them as materials, then use account 10.
Step 2
Do not indicate the total cost of books, and if it is the same for each and they are identical to each other, write down the total amount and their number. Books that are different in value, content or other attributes should be listed as different items, but within the framework of one business transaction for the receipt of the amount to a specific account.
Step 3
Record the expense of funds for the purchase of books. Since double entry is used in accounting, an increase in funds in one account means a corresponding decrease in the other. Here, too, everything depends on the accounting policy adopted at your enterprise, usually the purchase of this kind of goods refers to general production or general expenses, depending on the purpose of the books and the type of activity of the enterprise. It can also be selling expenses and so on. Credit this invoice to a business transaction.
Step 4
In cases where you cannot navigate in the accounts of accounting, download a short course of lectures on this subject, especially those related to the activities of your company, accounting policy, chart of accounts and their structure. It is also advisable to always have at hand the accounting policies and chart of accounts adopted in your organization. If you find any inconsistencies with the law, be sure to inform the head of the company or the accounting department about it.
