Lucy College

Account & Budget Support LEVEL III

Learning Guide
Unit of Competence: Process Payment Documentation
Module Title :- Processing Payment Document

Lo1:- Enter data to system

Lo2:- Verify payments against documentation
Lo3:- Create payment facility
Lo4:- Verify payments against documentation
Lo5:- File documentation

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1. Process Payment Documentation
1.1 Data is entered into systems without error and within time requirements as specified in
relevant organization policy and procedures
To record business transactions one should properly differentiate and analyze them. If you are
required to record those transactions listed above, you should analyze before recording them in
journals.
What are the names of the accounts affected?
What is the classification of each account affected?
How is the balance of each of the account changed?
Thus it would be important to give more examples of analyzing transactions by type for better
understanding.
EXAMPLE1: The sale of old office equipment at br. 6,800 on cash: The analysis would therefore
be:
1. What are the names of the accounts affected?
Cash and old office equipment
2. What is the classification of each account affected?
Both are asset.
3. How is the balance of each of these accounts changed?
One asset is increase i.e. cash, and other account is decrease i.e. old office equipment.
This transaction neither increases nor decreases the total asset which changes of one
asset with another.
Thus organization policy and procedures may include:
computer system documentation,
internal control guidelines and
Operations manuals.
Why control over cash?
It is necessary to effectively safeguard cash from irregularities and free cash records from errors
by special control. Because of the high value of money in relation to its mass, and its easy
transferability, cash is the asset most likely to be diverted and used improperly by employees.
The other main reason, which calls for having special control over cash, is many transactions
either directly or indirectly affect its receipt or payment.

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In short, management and control of cash is very important to any business enterprise because
cash is a means of acquiring goods and services, and it could easily and readily be
misappropriated.
1.2 Data is allocated to correct systems and accounts and related systems are updated
What control techniques could we use to effectively safeguard cash?
Because cash is the asset most vulnerable to theft and fraud, strict control procedures should be
used. These procedures are called internal control system for cash.
System of Internal control: the purpose is to assure that the assets that belong to the business
enterprise are received when tendered, are protected while in custody of the enterprise, and used
only for authorized business purpose. The need to safeguard cash is crucial in most businesses.
Cash is easy to conceal and transport, carries no mark of ownership, and is universally valued.
The risk of theft is directly related to the ability of individuals to access the accounting system
and obtain custody of cash. Firms address this problem through the internal control system. An
internal control system is a set of policies and procedures designed to
 Protect assets
 Ensure compliance with laws and company policy
 Provide accurate accounting records
 Evaluate performance
A sound internal control system for cash increases the likelihood that the reported values for cash
and cash equivalents are accurate and may be relied upon by financial statement users.
Internal control for cash should:
 Separate custody and accounting for cash
 Account for all cash transactions
 Maintain only the minimum cash balance needed
 Provide for periodic test counts of cash balances
 Permit reconciliation of ledger and bank cash account balances
 Achieve an adequate return on idle cash balances
 Result in the physical control of cash
A system of internal control is not designed primarily to detect errors but rather to reduce the
opportunity for errors or dishonesty to occur. It consists:

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I. Administrative Control Authorization by management, which assures that the utilization
of cash, is for the achievement of organizational objective.
II. Accounting Control Checking Authorization, Keeping record and assurance of proper
Utilization.
III. Physical Safeguarding Safe for petty cash & Deposit in Bank
Control of cash receipts
Cash inflows have many sources, and cash control procedures vary across companies. These
minimum procedures apply in most situations:
1. Separate the responsibilities for handling cash, for recording cash transactions, and for
reconciling cash balances. This separation reduces the possibility of theft and concealment
through false recording.
2. Assign cash handling and cash recording responsibilities to different persons to ensure an
interrupted flow of cash from receipts to deposit. This control requires immediate
counting, immediate recording, and timely deposit of all cash received.
3. Maintain close supervision of all cash-handling and cash-recording functions. This control
includes both routine and surprise cash counts, internal audits, and daily reports of cash
receipts, payments, and balances.
Control of cash disbursements
Most firms disburse cash to large number of different payees. Although cash disbursement
control systems are tailored to each firm’s specific needs, certain fund amentals apply:
1. Separate the responsibilities for cash disbursement, documentation, check writing, check
signing, check mailing, and record keeping.
2. Except for internal cash funds (petty cash), make all cash disbursements by check.
3. If petty cash funds are employed, develop tight controls and authorization procedures for
their use.
4. Prepare and sign checks only when supported by adequate documentation and
verification.
5. Supervise all cash disbursements and record-keeping functions.
The voucher system is used for the purpose of coordinating these related activities and to link
them with the final issuance of checks to creditors.

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1.3 System controls are maintained to ensure the integrity and security of client and payee
database
Everyone is aware of the need for information security in today's highly networked business
environment. Information is arguably among an enterprise's most valuable assets, so its protection
for many unauthorized access and misuse of information drives the attention these days’
professionals.
Stepping Through the Info Security Program
The information security professional has evolved from computer operator to chief information
security officer, and from controlling punched cards to negotiating strategic plans, defining
policies, documenting processes, managing technology, measuring performance, controlling
costs, supporting business recovery and demonstrating regulatory compliance. Under this topic
we list the areas that need to be viewed under information security system.
 Compose an information security program
 Cement a relationship between an information security program and IT governance
 Design roles and responsibilities to ensure accountability
 Identify and allocate resources to achieve information security program objectives
 Determine if an information security program is achieving objectives
Information security system is maintained along with organizational requirements. Any security
system is not worthy if it does not match with organizational requirements. Therefore,
information security system while it is designed, efficiency, compatibility and understandability
are a worthy consideration.
Review of Internal Control over Payments
The payment transaction requires cash outlay. Internal control over payments is to mean that
internal control over cash. And the need to safeguard cash is crucial in most businesses because
cash is mostly exposed to embezzlement. Firms address this problem through the internal control
system. An internal control system is a set of policies and procedures designed to protect assets,
provide accurate accounting records and evaluate performances. A sound internal control system
for cash increases the likely hood that the reported values for cash are accurate.
Internal control for cash should include the following procedures:
a) The individuals who receive cash should not also disburse (pay) cash
b) The individuals who handle cash should not access accounting records

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 c) Cash receipts are immediately recorded and deposited and are not used directly to make
payments.
d) Disbursements are made by serially numbered checks, only upon proper authorization
by someone other than the person writing the check
e) Bank accounts are reconciled monthly.
The following are the most common elements of cash control and managements: bank account
system, petty cash fund, voucher system, change fund, and cash short and over.
Control of Cash through Bank Accounts
Bank accounts are one of the most important means of controlling cash that provide several
advantages such as:
- Cash is physically protected by the bank,
- A separate record of cash is maintained by the bank,
- And customers may remit payments directly to the bank.
If a company uses a bank account, monthly statements are received from the bank showing
beginning and ending balances and transactions occurring during the month including checks
paid, deposits received, and service charges.
Controls over Payments
Basic principles
prepare voucher before cash payment is made – voucher system
make all payments by issuing checks – bank checking account
small payments are made from a petty cash fund – petty cash fund system
Control through maintaining the voucher system
Voucher system is internal control system made up of records, methods, and procedures and it
provide documentary evidence and authorization for an obligation to be paid. One method to
control cash disbursements is a voucher system. A voucher is a special form, which contains
relevant data about a liability and its payment.
Summary about the voucher system
Business paper containing detailed information about a liability to be paid information include
payee date, amount and reason of payment
 Signature of parties checking and approving the payment
 Summary of the implementation procedures

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  Prepare and approve voucher for each expenditure
 Record voucher in chronological order – voucher register (similar to purchases journal)
Cancel paid voucher (to prevent reuse) and file in paid voucher file post voucher register and
check register
Advantages of a voucher system
 Several invoices may be paid at once, which reduces number of checks written.
 Vouchers can be pre-numbered which simplifies the audit trail for payables.
 Invoice approval is separated from invoice payment, which makes it easier to schedule
both to maximize efficiency.
Control through maintaining the petty cash fund
Petty cash fund, which is part of the total cash balance, is used to handle many types of small
payments such as employee transportation costs, purchase of office supplies, purchase of postage
stamps, and delivery charges. Many businesses find it convenient to make minor expenditures
instead of writing checks. In a nut shell:
a relatively small amount of cash separately maintained to make payment for small
expenditures
the expenditures are small enough or paying them by issuing checks is impractical e.g.
delivery expenses, taxi fares, news papers, customer entertainment
Recording invoices and credit notes into books of secondary entry
The general ledger is usually called book of secondary entry. The general ledger is a group of
account which comprises accounts important for financial statement preparation. Subsidiary
ledger is a supportive ledger that supports the general ledger and controlled by a single account in
the general ledger.
Transactions after recorded in a book of primary entry, they are transferred to the book of
secondary entry through a process called posting. The above entries are posted as follow

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2 CREATE PAYMENT FACILITY
2.1 Payment facility is processed accurately in accordance with organization policy and
procedures
Verifying Relevant Documents relating to purchases
Companies use different documents for processing purchase. Purchase order, purchase invoice,
goods receiving note, voucher related documents and checks are noticeable documents. In an
organized company, purchase is made through certain processes. The purchasing process begins
from the purchase requisition. The purchase requisition is a document prepared by the store
department and issued to the purchasing agent (department) to request new purchase before the
company becomes out of stock.
The purchase requisition is received by a purchasing agent (buyer) in the purchasing department,
who typically performs the purchasing activity. In manufacturing companies, this function usually
reports to the Vice President of Manufacturing if the company is manufacturing. Then the
department (personnel) in-charge should select the right supplier using at least consider the
following factors for the selection process.
Key considerations are:
@ Price @ Quality @ Dependability
Once a supplier has been selected for a product, their identity should become part of the product
inventory master file so that the selection process may not have to be carried out for every
purchase.
 A list of potential alternates should also be maintained.
 For products that are seldom ordered, the selection process may be repeated every time.
 It’s important to track and periodically evaluate supplier performance, including data on:
@ Purchase prices
@ Rework and scrap costs
@ Supplier delivery performance
The purchasing function should be evaluated and rewarded based on how well it minimizes total
costs, not just the costs of purchasing the goods. The purchasing agent after going through all the
process of checking the validity of the purchase requisition, it prepares the purchase order.
A purchase orders a document or electronic form that formally requests a supplier to sell and
deliver specified products at specified prices.

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The PO is both a contract and a promise to pay. It includes:
@ Names of supplier and purchasing agent
@ Order number
@ Order and requested delivery dates
@ Delivery location
@ Shipping method
@ Details of the items ordered
In fact, there are different types and/or forms of purchase orders, the following are presented as a
sample:
Multiple purchase orders may be completed for one purchase requisition if multiple vendors will
fill the request. The ordered quantity may also differ from the requested quantity by the purchase
requisition to take advantage of quantity discounts. In Maintaining Expenses and Recording
Payments there are three basic activities are expected to be performed:
@ Ordering goods, supplies, and services
@ Receiving and storing these items
@ Paying for these items

Receipt of services is typically documented by supervisory approval of the supplier’s invoice.

Checking calculations on supplier’s invoices and credit notes
The suppliers invoice is filled by information like quantity and price among others. The
accounting clerk before requesting or approving payment should check the accuracy of
calculation. The total amount must agree with the product of unit price and quantity.
Identifying any available discounts
Different suppliers have different policies regarding sales and collection. Though different
suppliers use different terms of sale, 2/10, n/30 is universally known. 2/10,n/30 is to mean that the
seller is ready to allow the buyer deduct 2% from the invoice price if paid within 10 days but if
not the net amount shall be paid within 30 days from the date of invoice.
The accounts payable department, who approves the payment of liabilities, must consider all the
possibilities of getting discounts and making payments within the discount period. Cash discount:
is a reduction from invoice price allowed by the seller to the buyer to encourage the buyer to
make payment before the end of the credit period.

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  Purchase discount- in the book of the purchaser
 Cash discount Sales discount- in the book of the seller
 Deductions from Purchases
There are two major deductions from the purchase account. These are:
i. Purchase Discounts
Credit terms - The arrangements agreed upon by the buyer and the seller as to when payments for
merchandise are to be made are called the credit terms.
A Purchase discount is a reward for prompt payment.
If payment is to be made immediately upon delivery, the terms are said to be “cash” or “net cash”.
Otherwise, the buyer is allowed a certain amount of time, known as the credit period, in which to
pay.
The credit terms may be stated in either of the following customarily used ways:
N/30, (net 30 days) means payment is due within 30 days after the date of the invoice.
N/EOM, (net end of the month) means the net amount is due by the end of the month in which
the sale was made. 3/12, n/50, means that although the credit period is 50 days the purchaser
may deduct 3% of the invoice price if he/she paid within 12 days.
The period of time within which a discount is available is called the discount period. From the
buyer’s standpoint, it is important to take advantage of all available discounts, even though it
may be necessary to borrow the money to make the payment.
Primarily recorded in a journal from its original source. There are different types of journals.
Generally grouped into two major categories:
A. General Journal B. Special journals
The general journal records all types of transactions, whereas special journal records special type
of transactions. For example, the cash payment journal records only cash payment transactions
and the sales journal records only sales of merchandise on account. Every transaction that needs
to be recorded in a journal should be supported by a source document. Source Documents related
with purchase:
 Purchase requisition;
 Purchase order;
 Sales or Purchase Invoice; and
 Receiving report

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Before approving the invoice for payment, the accounts payable department compares copies of
the purchase order, invoice, and receiving report to ensure that quantities, descriptions, and prices
are in agreement. Purchases account is an account used to keep record of the cost of items
purchased for resale under periodic inventory system. Periodic inventory system is one of the two
known inventory systems perpetual and periodic. To say something on this issue: There are two
Inventory accounting systems used to collect information about cost of goods sold and inventory
on hand.
1. Periodic inventory system:
A periodic inventory system requires updating the inventory account only at the end of a period to
reflect the quantity and cost of both goods on hand and goods sold. It does not require a continual
updating of the inventory account. The company records the cost of new merchandise in a
temporary purchases account. When merchandise is sold, revenue is recorded but the cost of the
merchandise sold is not yet recorded as a cost. When the financial statements are prepared, the
company conducting a physical count of inventory by counting the quantities of merchandise on
hand
2. Perpetual Inventory System:
A perpetual inventory system keeps a continual record of the amount of inventory on hand. A
perpetual system accumulates the net cost of merchandise purchases in the inventory account and
subtracts the cost of each sale from the same inventory account. When an item is sold, its cost is
recorded in a cost of goods sold account. With a perpetual system we can find out the cost of
merchandise on hand at any time by looking at the balance of the inventory account. We can also
find out the current balance of cost of goods sold anytime during a period by looking in the cost
of goods sold account. Under a perpetual system, each purchase, purchase returns and allowances,
purchase discount, and transportation-in transaction is recorded in the merchandise Inventory
account
2.2. Documentation is maintained in a secure manner to protect the privacy and interests of all
parties
Payment facility documentation may include:
o authorization slips o invoices
o batch records o payment requests
o Cheque cancellations o periodic approvals
o confirmation of receipt o signature verifications
o delivery dockets o stop payments

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 LEARNING GUIDE # 3
Verify payments against documentation
3.1Authorization for payment is confirmed with information on payment facility matching
approved documentation
Authorization is the key factor for controlling the organizations activities. Authorization is
referred to as approval of payments and activities. The organizational hierarchy is the source of
authorization. Different management level authorizes different amount of payment. The
accountant may authorize petty cash payments. But check payments may be authorized by the
finance head and the director.

There are two basic sub-processes involved in the payment process:

i. Approval of vendor invoices
ii. Actual payment of the invoices
Approval of vendor invoices is done by the accounts payable department, which reports to the
controller. The legal obligation to pay arises when goods are received; but most companies pay
only after receiving and approving the invoice. The approving department should authorize
payments only for goods and services that were ordered and actually received. To authorize
payments, the following information is required:
– Purchasing—about existence of valid purchase order
– Receiving—for receiving report indicating goods were received.
After the approval process is completed, a disbursement voucher is prepared which lists:
– Outstanding invoices for the supplier
– Net amount to be paid after discounts and allowances
The disbursement voucher executively shows which accounts will be debited and credited, along
with the account numbers. A good and well designed accounting information system provides
adequate controls to ensure that the following objectives are met:
– All transactions are properly authorized
– All recorded transactions are valid
– All valid and authorized transactions are recorded
– All transactions are recorded accurately
– Assets are safeguarded from loss or theft

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– Business activities are performed efficiently and effectively
– The company is in compliance with all applicable laws and regulations
– All disclosures are full and fair
Unauthorized claims for payment
The role of the controller in an accounting system is to prohibit unauthorized claims for payment.
A trial for unauthorized claims for payment is too unethical and unprofessional. But many
employees and suppliers are involved in such undue practices. That is why different laws,
policies, procedures, manuals and systems are developed including an accounting information
system. Among all other functions, the accounting information system should play a controlling
role for unlawful payments. To state it again, every payment even made in a coin should go
through all the authorization steps. The voucher system is appreciated regarding this process.
Insufficient supporting evidence
In accounting, every single record should have to be supported by sufficient evidence. Without
complete evidence, no accounting record is maintained. Source documents are reliable evidences
of journals; journals are also sufficient evidences of recording data on ledger. A ledger is again
viewed as a complete evidence for a trial balance and financial statements. Insufficient provision
of supporting evidence is a good reason to disallow payments. If payment has been made without
sufficient supporting evidence, this is believed to be a calculated sabotage. An individual in
charge of this dishonesty will bear the responsibility.
Claims exceeding authorized limit
Companies may pay their liability to vendors (creditors) in an installment base. The accounts
payable (payment) department is expected to take care of calculating the right amount of
payment. But due to different reasons vendors may receive more or less amount as compared to
their authorized limit. If the vendor does not exist and reliable, payment exceeding authorized
limit may be dangerous because this may not be adjusted in the future. But if such errors are
committed with an existing and reliable vendor, it may be adjusted while transacting in the future.
Due attention and care should be taken for non payment of amounts exceeding authorized limit.

3.2 Discrepancies are identified and followed up promptly

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In the double entry accounting system, accountants maintain at least two entries for each
individual transaction, one is debit entry and the other is credit entry. The trial balance checks
whether their exist discrepancies. If the trial balance debit and credit doesn’t agree, it is the
symptom of discrepancies. Accountants should check its reason and correct it through correcting
entries. Document reliability should also be checked and confirmed.
Taking Follow-up Actions
There are several actions a company can take to reduce threats of errors or irregularities. These
include:
 Using simple, easy-to-complete documents with clear instructions (enhances accuracy and
reliability).
 Using appropriate application controls, such as validity checks and field checks (enhances
accuracy and reliability).
 Providing space on forms to record who completed and who reviewed the form
(encourages proper authorizations and accountability).
 Pre-numbering documents (encourages recording of valid and only valid transactions).
 Restricting access to blank documents (reduces risk of unauthorized transaction).
In the following sections, we’ll discuss the threats that may arise in the three major steps of the
payment process.

Before we discuss specific threats, it may be helpful to have some background on a form of
occupational fraud and abuse which is broadly referred to as corruption. Corruption cases often
involve arrangements between a company’s purchasing agent and a sales representative for one of
the company’s vendors. The vendor’s representative may try to induce the purchasing agent to
buy goods that:
Are over-priced
Are of inferior quality
Aren’t even needed
Aren’t even delivered

Controls:

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 Compile list of approved suppliers known to provide goods of acceptable quality.
 Review purchase orders to ensure use of approved suppliers
 Track and review supplier performance
 Hold purchasing managers responsible for the total cost of purchases, including rework and
scrap costs.
The followings may be threats for companies:
 May result in goods of inferior quality
 May cause legal issues such as violation of import quotas
Controls:
 Review purchase orders for use of approved suppliers
 Restrict access to approved supplier list
 Periodically review approved supplier list for unauthorized changes
 Work with issuers of procurement cards to control which suppliers can accept the card
The followings are also an other threats:
Kickbacks are gifts from suppliers to purchasing agents for the purpose of influencing their
choice of suppliers. They typically result in many of the preceding threats, including:
– Paying inflated prices
– Buying unneeded items
– Buying goods of inferior quality
Controls:
 Prohibit purchasing agents from accepting gifts from suppliers.
 Train employees to respond appropriately to gifts from suppliers.
 Rotate jobs so the same purchasing agent does not deal with the same suppliers
indefinitely.
 Audit the activities of purchasing agents.
 Enforce mandatory vacations.
 Have purchasing agents review and sign annual conflict of interest statements.
 Include clauses allowing vendor audits in contracts with suppliers.

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LEARNING GUIDE # 4 EFFECT PAYMENTS
4.1 Methods of payments
The payment method is amazingly transformed from barter to the most advanced and complicated
electronic payment. These days there are many payment methods:
 Cash
 Check
 Credit card
 Visa card
 Master card
 Money order
a. Cash
The cash account includes only those items immediately available to pay obligations. For this
discussion cash is viewed in context of coins and currencies that has been kept under the
control of the cashier in a safe deposit box. Companies make payments for its relatively small
amount of obligations in the form of coins and currencies.
b. Check
A check is one of the negotiable instruments accepted by financial institutions for immediate
deposit and withdrawal, companies employee this instrument for making major payments. In
the Ethiopian context, checks are prepared and issued by financial institutions and issued to
depositors. The depositor is a person or an organization that opens a bank account in a certain
bank. The depositor can then order the bank for payment by writing a check.
c. Automated payments
This is the most advanced and complicated payment method. Many electronic payments are
grouped under automated payment method: Credit card payment, visa card payment, master
card payment, money order payments are mostly known in this regard.
4.2 Payment instruments are signed in accordance with relevant authority levels and
related systems
Payments are issued based on what is ordered and received. There are also two basic sub-
processes involved in the payment process:
– Approval of vendor invoices
– Actual payment of the invoices

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 Payment of the invoices is done by the cashier, who reports to the treasurer. The cashier
receives a voucher package, which consists of the vendor invoice and supporting
documentation, such as purchase order and receiving report. The voucher package authorizes
issuance of a check to the supplier. The following comprehensive record will shows complete
transactions that are to be recorded on both the sellers and the buyers’ book along with term of
shipment, transportation cost and full-fledged discussion. The terms of the agreement between
the buyer and the seller include provisions concerning:
1. When the ownership (title) of the merchandise passes to the buyer, and
2. Which party is to bear the transportation cost to deliver the merchandise to the buyer?
A summary of the widely used terms and their effect on transfer of ownership title and
transportation costs is summarized in the following table.

The shipping costs borne by a purchaser are debited to an account called Transportation In.
On the firm's income statement, the balance in this account is included in the computation of Net
Cost of Purchases.
Transportation costs incurred by a seller are debited to an account called Transportation Out. This
account sometimes called Delivery Expense. The balance in Delivery Expense account is listed
with expenses on the income statement. If the terms of agreement are FOB Shipping Point and if
the buyer has covered the transportation costs, the journal entry required to record the
transportation cost is as shown below.

However, if the shipping costs are prepaid by the seller, the seller and buyer simply adjust the
amount of the payment for the merchandise. That is, the seller adds the freight charges to the
invoice amount on its records; the buyer reflects the fright cost as Transportation in. The entries
are as follows:
In this situation, the buyer is not entitled to a discount on the amount of the fright. Meaning, when
the terms provide for a discount for early payment, the discount is based on the amount of the
sales rather than on the invoice total.

To illustration, assume that on July. 12, XYZ co. purchases merchandise from ABC co. on
account, Br 2,000, terms FOB shipping point, 2/10,n/30, with prepaid transportation costs of Br.

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50 added to the invoice.

If the buyer pays the invoice during the discount period, the amount to be remitted is Br.
2010(2050-40). The entries to record the remittance are as follows:

If the transportation costs were paid by the buyer, the journal entries to record the sales/purchase
and the receipt/payment would have been as follows:
On the other hand, when merchandise is purchased on FOB destination, the accounting treatment
would be different, somehow.

Under terms similar to the above case but the buyer pays the shipping changes, the buyer deducts
the fright charges from the amount owing the seller. To illustrate, reconsider the same example
but FOB destination arrangement. The entries to record the shipment are:

If the buyer company pays the invoice during the discount period, the amount to be remitted is Br.
1910 (Br. 1950-40 discount). The entries to record the remittance are:

If the transportation costs were paid by the seller, the journal entries to record the sales/purchase
and the receipt/payment would have been as follows:
3. Check
A check is a written instrument signed by the depositor, ordering the bank to pay a certain sum of
money to the order of a designated person. There are three parties to a check. These are
i. Drawer-the one who signs the check
ii. Drawer, the bank on which the check is drawn
iii. Payee-the one to whose order the check is drawn.

5. File  Documentation is filed promptly in accordance with

documentation organization policy and procedures
 Location of filed documentation is easily accessed and

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traced

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