ACL

Tutorial 5

COMMANDS:
CONTROL TOTALS: TOTAL
ANALYZE -> COUNT
ANALYZE -> TOTAL
DATA -> EXTRACT
DATA -> EXPORT
DATA -> SORT
DATA -> INDEX

INVENTORY
1. Audit OBJECTIVE: Reconcile inventory amounts with physical inventory counts.

Create a filter to select specific records with a location value 05. Prepare control totals by
using the TOTAL command. Extract these records into a new input file called Inventory
_ 05. Recalculate the control totals on the new input file and compare them to the original
control totals.

a. What types of control totals would be useful in this situation?

b. What are your control totals values?
c. Use EXTRACT to export the specific records to a new input file Inventory_05 and
print the command log for this operation.
d. Confirm Control Totals in the new file. Why perform this step?

AR
2. Audit OBJECTIVE: Confirm accounts receivable amounts with customers.

EXTRACT transactions in the AR file that have a due date prior to January 2, 2000.
Create a new input file called AR_02. Note: ACL uses integral date type of form
YYMMDD. ACL integral dates are enclosed with the back quote [`], which is usually
the lowercase tilde [~] key.

a. How many records meet the criterion?

b. How does the EXPORT function differ from EXTRACT?
c. For what purpose might an auditor use the EXPORT function?
d. Use the EXPORT command to create an Excel spreadsheet called AR_02 and print the
command log for this operation. Include all the fields from the ACL source file.

AP TRANS
3. Sorting is a helpful tool in reviewing and analyzing files. Load the AP Trans file.
 a. For what reason might you NOT use the SORT command?
b. Sort the file by Vendor Number and name the sorted file SORTVEND. How many
records are there in the sorted file?
c. How can you verify that the sorted file contains all of the records from the original
file? What function(s) could you perform to increase the reliability of the data in the
sorted file?
d. SORT the original AP Trans now to produce a report listing all vendors by Vendor
Number and by Invoice Amount in descending order. The new file will thus show the
largest amount for each vendor displayed first. Name the sorted file SORTVIP. Move the
Invoice Amount column to the right of Vendor Number.

AP TRANS
4. Use the INDEX command to perform tasks similar to those in part 3 above.

a. When might you use the INDEX command instead of the SORT command?
b. INDEX AP Trans to produce a report listing all vendors by Vendor Number, Invoice
Number, and Product Number in that order. Name the indexed file INDVIP.
c. Use the SEARCH feature, SEEK EXPRESSION option to locate Vendor Number
“12701”.
d. Create a Conditional Index for vendor number “12433”. Name the Index VEN12433.