Sistemas de información de mercadotecnia.

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• Accounts payable subordinates, accounts payable miscellaneous, or aging balances need to be kept up-to-date.

• Accounts payable to vendors and variants should be broken down for each invoice received and each payment made, as well as for the ages and analyzed by the board of directors.

• Effective returns and claims from suppliers are controlled to ensure payments are made for what is actually received.

• It should be checked every month that the sum of the balances of all accounts payable sub-originators matches those of the corresponding control accounts.

Internal verification procedures.

Short-term accounts payable.

• Verification of the documents in the payment files by creditors.

• Check for debit items or balances.

• Age analysis determining past due debts (more than 30 days).

• Verify the payment agreements signed.

Other accounts payable.

• Analyze the items that make up the balance of this account, classify them according to their content, checking their accounting framework, and analyze by age to determine the oldest.

• Verify the documents supporting the outstanding obligations, as well as reconciliations, confirmations of payment agreements.

Internal verification procedures.

Short-term accounts payable.

• Verification of the documents in the payment files by creditors.

• Check for debit items or balances.

• Age analysis determining past due debts (more than 30 days).

• Verify the payment agreements signed.

Other accounts payable.

• Analyze the items that make up the balance of this account, classify them according to their content, checking their accounting framework, and analyze by age to determine the oldest.

• Verify the documents supporting the outstanding obligations, as well as reconciliations, confirmations of payment agreements.

Long-term effects, accounts and payables.

• Verify the accounting framework of the balances and items that make up this account in each of the subaccounts and analytical submayor by creditors.

• Analysis by age checking that this account includes exclusively those that exceed one year.

• Check the documents in the payment files (contracts, agreements, etc.).

• Check reconciliations and confirmations with creditors.

• Analyze overdue and unpaid obligations, as well as the parts of the accounts (contracting them to the nature of this account).

Efectos, Cuentas y Partidas por Pagar a Largo Plazo.

♣ Verificar el cuadre contable de los saldos y partidas que integran esta cuenta

Regardless of the company's size, the mission of accounts payable is to pay only the company's bills and invoices that are legitimate and accurate. This means that before a vendor's in voice is entered into the accounting records and scheduled for payment, the invoice muster flect:

- What the company had ordered

- What the company has received

- The proper unit costs, calculations, totals, terms, etc.

To safe guard a company's cash and other assets, the accounts payable process should have internal controls. A few reasons for internal controls are to:

- prevent paying a fraudulent in voice

- prevent paying an in accurate in voice

- prevent paying a vendor in voice twice

- be certain that all vendor in voices are accounted for

Periodically companies should seek professional assistance to improve its internal controls.