Physical inventory is counted perio

Physical inventory is counted periodically by persons independent of day-to-day custody or recording of inventory. Inventory counts are reconciled to inventory records and inventory records are reconciled to the general ledger.

Goods received are logged; the log is reconciled to receipts input to the inventory management system that is used to record movements of inventory in the financial records.

Goods received are matched on-line or manually with purchase order details and/or invoices; long outstanding goods receipt notes, purchase orders, and/or invoices are investigated timely and accrued as appropriate; documents are canceled once matched or on payment of the invoice to prevent reuse.

Management reviews recorded purchases (receipts of goods) based on its knowledge of day-to-day activity.

Goods receipt vouchers (proof-of-delivery documentation) are prenumbered; the sequence of such vouchers is accounted for.

Supplier statements are reconciled to goods receipt records regularly.

Invoices not matched to goods receipt notes (or other appropriate supporting documentation for services received) are investigated; payments on unmatched invoices require specific management approval.

Hasil (Bahasa Indonesia) 2:

Persediaan fisik dihitung secara periodik oleh orang independen sehari-hari tahanan atau merekam persediaan. Jumlah persediaan yang diperdamaikan dengan catatan persediaan dan catatan persediaan dirujuk ke buku besar. Barang yang diterima akan dicatat; log dirujuk ke penerimaan masukan ke sistem manajemen persediaan yang digunakan untuk merekam gerakan persediaan dalam catatan keuangan. Barang yang diterima dicocokkan on-line atau secara manual dengan rincian pesanan pembelian dan / atau faktur; barang luar biasa panjang catatan penerimaan, pesanan pembelian, dan / atau faktur diselidiki tepat waktu dan masih harus dibayar yang sesuai; dokumen dibatalkan setelah dicocokkan atau pembayaran tagihan untuk mencegah penggunaan kembali. ulasan Manajemen pembelian (tanda terima barang) berdasarkan pengetahuan aktivitas sehari-hari tercatat. voucher penerimaan Barang (bukti-pengiriman dokumentasi) yang diberi nomor sebelumnya; urutan voucher tersebut dicatat. Laporan Pemasok didamaikan catatan penerimaan barang secara teratur. Faktur tidak cocok untuk catatan penerimaan barang (atau dokumen pendukung lainnya sesuai untuk jasa yang diterima) diselidiki; pembayaran faktur yang tak tertandingi memerlukan persetujuan manajemen tertentu.