LIST OF DOCUMENTS FOR ACCOUNTS PREPARATION

The following documents are needed for the preparation of management accounts (if any):

a) Sales invoice file

b) Payment voucher file and the supporting documents

c) Petty cash voucher file and the supporting documents

d) Receipt voucher file or bank-in slip file

e) Cash book

f) Cheque book

g) Bank statement file

h) Purchase/Suppliers/creditors file (consist of purchase order, suppliers invoice, statement of

accounts etc)

i) Customers/debtors file (consist of customer invoice, payment advice etc)

j) Debit/Credit Note file (if any)

k) Payroll file (including staff salaries/allowance details, EPF and SOSCO or any other
contribution etc)

l) Fixed assets register (including details/documents on assets purchased under hire purchase,
leasing; Sale and purchase agreement, assets under construction/work-in-progress etc)

m) Investments:

• Fixed deposit certificates

• CDS accounts
• Share/Investment certificates (Quoted/Unquoted)
• Investment forms/statements

n) Borrowings:

• Agreement on the borrowings such as hire purchase, leasing, short/long term

borrowing such as term loan, bill payables, overdraft, revolving credit, bank acceptance
etc.
• Monthly/Yearly statements
• Installment/settlement slips

o) Previous management accounts, audited report, consolidation workings (other than 1st year
accounts)

p) Rental: Any documents/agreement pertaining to rental of premise, equipment etc

q) Any documents that related direct or indirectly in the preparation of the accounts