• Trace cancelled check numbers in the cash disbursements journal to related cancelled checks and examine for payee

• Trace cancelled check numbers in the cash disbursements journal to related
cancelled checks and examine for payee, name, and amount.
• Examine cancelled check for authorized signature, proper endorsement, and cancellation
by the bank.
• Review the cash disbursements journal, general ledger, and accounts payable master file for large or unusual amounts.
• Trace cancelled check to the related acquisitions journal entry and examine for payee name and amount.
• Trace entries in acquisitions journal to subsequent payment in cash disbursements journal.
• Compare cancelled checks with the related acquisitions journal and cash disbursements journal entries.
• Recompute cash discounts.
• Trace individual entries in accounts payable master file to cash disbursements journal.
• Compare classification with chart of accounts by reference to vendors’ invoices and acquisitions journal.
• Compare dates on cancelled checks with cash disbursements journal.
• Compare dates on cancelled checks with the bank cancellation date.