Ht benchmate 2011
Vouching
x Nouching a _ paces tf veil jing he_vouchen L
Ihde sg a documents eridente generated th _he
| entity to _Aupront the cages and the seccipk, othe.
enki
® _Noucken is nt_2abay Sina a
*__Youche contains the follsusing —infonaminn
()_Nome_¢ the entity
ae Date
| di) Nadone.
tiv)
“He _transachon
tte _tnansackion __
Atmount: 4 the taansaction
) _Nowation ie tranaadipn
WD__Signahwje _o_Yoe_porson preparing ite. voucher
pie eo 8} Nhe penn veupying the voucher
*_While
ts png_outk the Prilte = ilies “einiae
‘He vouching ok ae
tonfim thal the _allewsing —poinls how
been sy _tensidlered _
__|| the date othe vouchen alls _uaitun the.
__areounki pou = es
_ti)_the_vouchen fs made _en_cienls name
ii) the voueker — &
ae authorised
—tiv) the vouchen
mises “ait nelewant documents
W) He ies es __the_chonoclen of, ths
ar vecdipls_and poyorenks (whether capita) _on_rreverue )
engin each voucher _ the voucher __doowld i
be tmnpnessed with a _rulbben stamp on usif an
initial __so_that the some _voucben_{ _not.__ pnesented
fox. ther _ansactions Seeds a| Cosh _ nite _prtel
| Audit_e| (axh_tnansactions huss unis _4
paote trove pemnuses jt boa Aiguil
One
- | tosh dos mb have any. sepanake _identy the Yon Ite |
ourvienty ouunnben.s* Hence fba. tht mone vulnerable «to yroud
Joteunal_contao! has_to_be _ sbvongen “to_protect thes
soos 4 a L b__2qathaita ps
| Totetnal -Conhal System:
| while vexpyng tie cash tnansahion he ouster should
-| poy attention to the goUlousing —oneas.— geal
| ft Tntenpal Cor terme
{ii)_Conwreelness!_of book \eceping seconde
lL GW_Obsewvang 9, Recounktng paubtiples pnd
_____f_Exidence_{ fransaction . a os
sid pa lyse Validity of btansactions 3 at | see
wi) _Disdunsiwte _of fipol_fc's
The_shfertnal__coniauol_aystenns _confinm that the. tionsactions |
have.been_tasnied Out according fo_the legal
reqpsinervents in Sa a5 cell
| tee infernal conte A ives_pralection _ again _
| tesees Hough frouds, mistakes, cmon eto. J
[te conbo|_systam_ alko _pnovides the “ quananre: tal ae
|| the tansactions oe _tannied out inappropriate acoount,
wilh _appruapriake —amounk. (Refer eefight benchmate 2011
Dbsenvance 9} Aecouiing Frinciples.
| Dietinclions er
Pulsanling ase and labiltia. propo adjusted