The major objectives of this course include equipping participants with the tool and technique of vouching to:

1) Detect errors and frauds.

2) Confirm the arithmetical accuracy of accounting records.

3) Ascertain that transactions are supported by documentary evidence.

4) Discover unrecorded transactions.

5) Ensure that all transactions are authorized by competent persons.

6)  Ensure that only genuine business transactions are recorded.

7) Properly identify expenditure as capital or revenue.

For Whom: This course is designed for those who need to perform routine accounting, internal audit or internal control duties such as vouching transactional data entry, accounts payable/receivables, bank relations/reconciliations, account reconciliations, payroll, bookkeeping, purchases and sales, etc.