IBM 1130 User Manual page 45

Accounts Payable Questionnaire (cont'd)
7. Are purchase orders (P. O. 's) coded by Accounting when written?
(a) If not, when and how are codes assigned?
INCOMING INVOICES
1. Is an invoice register maintained? If not, how are invoices controlled?
2. Pay by statement?
(a) Is early-pay discount given?
3. When is liability recognized?
(a) Receipt of goods
(h)
Receipt of invoice
4. Are invoices matched to P. O. 's?
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5. Are invoices received from same vendor with different discount dates? How are they handled?
6. Are any invoices paid before arrival of goods?
7. Can one invoice be charged to two or more accounts?
PROCEDURE
1. Is a voucher system presently in use? Ledger system? Other?
2. How are invoices or vouchers filed to ensure that discounts will be taken?
3. Are incoming invoices numbered consecutively?
(a) Upon receipt?
(b) Other?
CHECK WRITING
1. How many banks are checks drawn against?
2. If more than one, can the bank be determined before the voucher is opened?
3. Are checks prenumbered?
4. What accounting (A/C) distribution is required? Attach sample.
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