Please enable JavaScript.
Coggle requires JavaScript to display documents.
Unit 2. Vouching - Coggle Diagram
Unit 2. Vouching
Vouching Of Credit Sales:
Internal check system
No omitted sales
Fixed asset sale
Invoice comparison
Last days of period
Statement of accounts
Check cancelled invoices
Separate tax recording
Investigate trade discount
Subsidiaries sales
Capital goods sales
Current year sales
Purchase Book (Credit Purchases)
Credit purchases only
Relevant time period
Authority signature
Business-related transactions
Trade Discount as deduction
Client's name on invoice
Supplier name agreement
Audit internal check system
Procedures to be checked first
Placing Order
Receiving Goods
Examining Invoices
Maintaining Revant Records
Petty Cash Book
Amount check
Carry forward
Vouchers & evidence
Cashier's signature
General Ledger posting
Surprise cash count
Verified expenditure
Proper authorization