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Anderson, Olds, and Watershed

Certified Public Accountants


Client
Title
Date

ACCOUNT NAME

ACCOUNT
NUMBER
301

Accounts Payable

:
:
:

Ref
G-1

APPLE BLOSSOM COLOGNE COMPANY


ACCOUNTS PAYABLE
31 - 12 - 2003

PER BOOK
135,550

ADJUSTMENT
DEBIT CREDIT
88,250

PER AUDIT
223,800 ^^

PRIOR'S YEAR
223,161

To WBS
^^

Cross footing benar.

Prepared by:
RSW

1/27/04

Review by:

Index:
G

Apple Blossom Cologne Company


G-1
Accounts Payable
RSW
12-31-03
(Prepared by client)
==============================================================================
Vo.
No.
Vendor
Amount
==============================================================================
12-08
A to Z Janitorial
125 uy
12-10
Hart Murphy Office Outfilters
8400 uy
12-15
Norton Exterminators
70 uy
12-21
Fruit Juicy Perfume Co.
109120 uyC (G-4)
12-31
Apple Valley Security
1485 uy
12-34
Edwards, Overstreet & Gilley
4820 uy
12-35
Fruit Scents, Inc.
11080 uyC (G-3)
12-42
Flash Freight Co.
400 uy
12-43
Dr. Edward Abel
50
Per client 12-31-02
135550
^
Audit adjustments:
(TB-BS)
(AJE # 10) (E-1)
37600
(AJE # 17) (G-2)
50650
Balance per audit
223800
^ Footed
u Traced to cash disbursements journal. Paid after 1-1-04.
y Vouched to vendor's invoice and other supporting documents.
All items received on or before year-end, 12-31-03.
C Confirmed.

Apple Blossom Cologne Company


G-2
Search for Unrecorded Liabilities
RSW
12-31-03
============================================================================================================
Invoice
UnVo.
Date/
recorded
No.
Vendor
Terms
Comments
Amount
============================================================================================================
1-1 Central Power & Light
12/22/03
December services
1100 X
1-6 Fruit Juicy Parfume Co.
FOB Destination
December items
15480 X (G-4)
1-7 A to Z Janitorial
12/29/03
December services
230 X
1-9 Fruit Scents, Inc.
FOB Shipping Point
December items
33440 X (G-3)
1-8 Flash Freight Co.
12/29/03
December freight
400 X
50650
X Vouched to vendor's invoice and other supporting documents.
Represents December service or merchandise. Propose
(AJE # 17):
830 Utilities expense
2025
1100
109 Inventory
33840
801 Cost of Goods Sold
15480
832 Misc. Expense
230
301
Accounts payable
NOTE: Reviewed all cash vouchers and supporting documents for period
January 1, 2004 to January 9, 2004, as well as unmatched invoice
and receiver files for period January 1, 2004 to January 23, 2004.
No January vouchers represented merchandise or services on or prior to
January 1, 2004, except as noted.

50650