Page 76 - Auditinf Electronic System

c) voucher: containing documents and a package of relevant documents such
as the purchase order, copy of the packing slip, receiving report, and vendor’s
invoice

d) Acquisitions Transaction File This is a computer-generated file that includes
all acquisition transactions processed by the accounting system for a period,
such as a day, week, or month. It contains all information entered into the
system and includes information for each transaction, such as vendor name,
date, amount, account classifications, and description and quantity of goods
and services purchased. The file can also include purchase returns and
allowances or there can be a separate file for those transactions.

e) Acquisitions Journal or Listing: often referred to as the purchases journal,
is generated from the acquisition’s transaction file The journal or listing
includes totals of every account number included for the time period. The
same transactions included in the journal or listing are also posted
simultaneously to the general ledger and, if they are on account, to the
accounts payable master file.

f) Accounts Payable Master File: records acquisitions cash disbursements, and
acquisition returns and allowances transactions for each vendor.

g) Accounts Payable Trial Balance: listing includes the total amount owed to
each vendor or for each invoice or voucher at a point in time. It is prepared
directly from the accounts payable master file.

4. Processing and Recording Cash Disbursements

The payment for goods and services represents a significant activity for all
entities. This activity directly reduces balances in liability accounts,
particularly accounts payable. Documents associated with the
disbursement process that auditors examine include:

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‫جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية‬