Author Archives: Karl

Supplier confirmations based on balances

The simplest way to form a selection of suppliers to confirm balances with is to confirm them all. It’s timeconsuming most probably due to the amount of confirmations you would have to perform, however there’s no thought process involved as to which to confirm and which to leave unconfirmed. There’s no doubt either whether those left unconfirmed are in fact existing and so on.  Continue reading

Cash and cash equivalents

What is defined as cash and cash equivalents?

Cash is cash and it’s easily understood – it’s the funds you have available to be used right away, whether they’re actual cash amounts you have physically available or bank accounts, which in this sense would classify as ‘equivalents’.  Continue reading