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CHAPTER 18 AUDITING INVESTMENTS AND CASH BALANCES Spring 2007 - page 10 / 26

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10 / 26

Investments: Understand Internal Controls

Documents

Stock certificates

Bond certificates

Bond indenture

Broker’s advice

Broker’s statement

F/S of equity investments

Files

Investment subsidiary ledger

General journal (accrual of bond interest, revenue, market adjustments under FV method, and income earned under equity method)  

CRJ (record proceeds from sales, receipt of interest and dividends)  

Voucher and check registers (purchasing and paying for securities)

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