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financial statements 2011
List of accounting books and
document types consulted and
their method of storage
Document types consulted:
1
Sales receipts
Hard copy
2
Accounts receivable payments, paper copy
Hard copy
3
Accounts receivable payments, computerized
Hard copy
5
Purchase invoices
Hard copy
6
Other purchase invoices (Opus Capita)
Hard copy
7
Payslips
Hard copy
8
Memo vouchers
Hard copy
9
Invoices
Computerized record
15
Holiday pay reserve
Hard copy
17
Travel expenses
Hard copy
34 Sales invoices (within the Group)
Computerized record
39 Additional invoicing
Computerized record
Accounting books consulted:
Daily cash books
Computerized list
Fixed assets register
Computerized list
Accounts receivable ledger
Computerized list
Accounts payable ledger
Computerized list
Wage slips
Computerized list
Pay sheets
Computerized list
Payroll
Computerized list
Book of first entry
Computerized list
Book of final entry
Computerized list
Supporting schedules
Hard copy
Annual accounts book
Bound copy