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Family Businesses 

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Today we will deal with the corporate sphere of family businesses and give an example of what should and should not be done from this point of view.

1. Books to Take Away 

At a minimum, you must keep the following accounting and corporate books:

a) Corporate: 

– Share Registration Booklet
– Minutes of the Meeting of Shares
– From Directory

b) Accounting officer: 

– Shopping Book
– Book of Sales
– Daily Book
– General Ledger
– Cash and Banks

In addition to these books the following should be recommended:

It is recommended to have a good file ofthe contracts and invoices obtained and issued. This does not mean havingfields of files, because there is the digital alternative and it is idle to keep all that paperwork and to have essential and correctly classified physical files.

If the essential documentation is possibly voluminous, than the contracting of the services of anarchival company should be evaluated.

2. The Hiring 

In the case of contracting, it is good to have a management system for these and to draw up appropriate contracts, which protects the entire transaction. This contract must be general, as it will be used for frequent transactions, and must be made by specialists to be tailor-made. There must also be proper control of transactions and they must comply with IFRS 15

Contracting with suppliers should be well studied and organized. It is preferable to review contracts by the legal department to avoid unpleasant surprises.

 

For consult, please contact us in: dlao@laoyconsultores.com

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