-Obtain or prepare a trial balance of accounts payable as of the balance sheet date and reconcile with the general ledger.
-Vouch balances payable to selected creditors by inspection of supporting documents.
-Reconcile liabilities with monthly statements from creditors.
-Checks last voucher and last payment of the current period that the transactions immediately before and after cut-off are recorded in the correct
Period
-Search for unrecorded accounts payable