All invoices should be in the name of the client. All purchases must be in the usual course of the business. See that purchases of fixed assets are not entered in the purchases book. Verify the date and amount from invoices, with the purchase book. See that all invoices are passed by someone in authority. Ascertain that all goods taken in stock are entered in the purchase book. See the purchase of properties, directions or managing agents personal uses are charged to their personal accounts.
Make sure that no purchases invoice is entered twice. Check additions of purchases of purchase book. Check postings of periodical totals to debit of purchase account. See that goods in transit are properly brought into account. See that goods received on consignment are not enters in purchase book. See that all invoices are serially numbered and these numbers are shown against their respective entries in the invoices book.
Check postings to debit of personal accounts of suppliers. Check additions and postings of periodical totals to credit of return outwards account. All cancellation or alteration of debit notes should be duly authorized. Any irregularities should be notice.
Make sure that no purchases invoice is entered twice. Check additions of purchases of purchase book. Check postings of periodical totals to debit of purchase account. See that goods in transit are properly brought into account. See that goods received on consignment are not enters in purchase book. See that all invoices are serially numbered and these numbers are shown against their respective entries in the invoices book.
Check postings to debit of personal accounts of suppliers. Check additions and postings of periodical totals to credit of return outwards account. All cancellation or alteration of debit notes should be duly authorized. Any irregularities should be notice.