Beruflich Dokumente
Kultur Dokumente
Tan
BSA V
The purchasing agent should have not be the one in charge to monitor
the level of books/inventory available. There should have been a
personnel assigned for inventory control and the one that would
authorize or generate the purchase order.
The receiving dept. clerk should have been checking the goods for
possible defect or difference in quantity upon unloading the goods. It is
not enough that the clerk just reconcile the packing slip and purchase
order.
The accounts payable department should not be the one reconciling the
purchase order and the invoices at the same time recording it to the
general ledger and in the subsidiary ledger.
The AP Department should reconcile the quantity and price of the
books to its PO, its Receiving Report and the Suppliers Invoice.