Appropriate supporting documents?
(Y/N/NA)
Initiated by an authorised individual?
(Y/N)
Reviewed and approved by appropriate individual?
(Y/N)
Reflects underlying events and transactions?
(Y/N)
Recorded in the correct accounting period, at appropriate amounts?
(Y/N)
Recorded in the correct general ledger accounts?
(Y/N)
Consistent with accounting policies?
(Y/N)
Best regards,