In business administration, the elements of tonnage are nothing more than cash and cash equivalents, called checks, deposits, as well as cash receipts, cash withdrawals, negotiable securities such as bills, and negotiable invoices.
In addition to checks in the portfolio, finance letters, also the latest deposits made to the company's financial accounts, checkbooks.
In these instruments, the first check issued and the last check issued, the last bank transfer made by the company, documentation of deliveries to be rendered, per diems, among others, are identified in the range of the period to be examined.
As for the person responsible for the toll, whoever performs this activity must prepare the act of taking the toll, in the presence of the subject of the toll and his immediate boss, if considered necessary, according to the organizational structure of the company.
For the documentary cutoff, it will request the last documentation issued and endorse each of them after its verification, therefore, at the end of the accounting year it is essential to establish the verification balances and tonnage determining the reality of the current assets used by the entity under study.