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Subsequent Disbursements Testing

This template provides for documentation of accounts payable cut-off testing involving subsequent disbursements.

Entering Data

Enter the following data in the first section of the worksheet: the total amount of subsequent disbursements, the cash disbursements threshold amount, the number of cash disbursements selected, and the range of dates from which the disbursements were selected. In the main table area, enter the data in the various column headings for each cash disbursement selected. If a cash disbursement has a date or amount outside of the range input in the first section of the worksheet, a pop-up warning box will alert the user of the discrepancy and ask for verification that the information entered is appropriate.
If there are multiple invoices, the input row height will expand to accommodate all invoice numbers. If the Exception Details columns include more than one offset to accounts payable, multiple rows should be used to accommodate each offsetting account. Note that even if multiple rows are used for the Exceptions details columns, all preceding columns should only have one entry (in the top row) per disbursement tested.

Inserting and Deleting Line Items

Additional rows may be added or excess rows may be deleted. Excess rows may be deleted by highlighting the excess rows and selecting the menu path Edit | Delete | Entire Row | OK. When adding rows, place the cursor on an interior input row and use the menu path Insert | Rows.
Note: When adding or deleting rows, do not have the cursor on or select the first or last row of any section. This is to ensure that the formulas and most of the formatting remain intact.