Journal Entries

The following 22 items are listed by Content Data.
Memos

Journal Entry Review Planning Memo

This sample memo includes a review of policies, procedures and internal controls currently in place regarding the proces...
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Mon, Sep 3, 2018
Guides

Journal Entry Training Guide

This guide can be used to train auditors on the various aspects of an organization’s journal entry process.
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Mon, Jul 23, 2018
Policies & Procedures

Subsequent Events Policy

This sample policy establishes a process to evaluate events that provide evidence about conditions that did not exist at...
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Mon, May 1, 2017
Policies & Procedures

Trade Accounts Receivable Policy

This sample policy ensures that trade accounts receivable are recorded accurately, completely, timely, consistently betw...
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Mon, Apr 3, 2017
Policies & Procedures

Journal Entry Policy

This policy sample provides a standard for preparing, authorizing and posting journal entries and ensuring the adequacy ...
Subscriber Content
Mon, Feb 13, 2017
Audit Programs

Journal Entries Audit Work Program

This audit work program reviews company procedures focused on creating, posting and retaining journal entries between op...
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Mon, Nov 16, 2015
Risk & Control Matrices - RCMs

Develop Budgets RCM

This document outlines risks and controls common to the "develop budgets" process in a risk control matrix (RCM) format.
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Mon, Jun 22, 2015
Risk & Control Matrices - RCMs

General Ledger Accounting—Close the Books RCM

This document outlines risks and controls common to the “general ledger accounting—close the books” process in a risk co...
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Mon, Jun 15, 2015
Policies & Procedures

Order Management Process Audit Work Program

The purpose of this policy is to provide guidance for the period-end close cycles required to prepare financial statemen...
Subscriber Content
Mon, Apr 13, 2015
Process Flows

Sarbanes-Oxley Check Disbursement Process Flow

This sample process flow provides the tasks involved in the process of Sarbanes-Oxley (SOX) check disbursement, includin...
Subscriber Content
Mon, Feb 16, 2015