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APPENDICES

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APPENDIX A. ENDORSEMENT LETTER


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APPENDIX B. ENGAGEMENT LETTER


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APPENDIX C. DOCUMENTS

Sample of paid voucher prepared for loan.


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General Ledger kept by the clerk.

Check disbursement journal kept by the clerk.


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Loan Ledger
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Application Form for Regular Loan

Application Form for Enhancement Loan


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Application Form for Emergency Loan


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Sample check issued


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By-laws of the cooperative


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Articles of Cooperation of Emancipators Multi-Purpose Cooperative


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APPENDIX D. DOCUMENTATION
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The different views of the office.

Organizational Structure posted inside the store.


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EMPCs Mission and Vision and Goals and Objectives posted in the store.
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Permit to engage in business posted in the store.


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Certificate of Registration.

Tac Compliance Certificate


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Vault by the clerk.


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Steal cabinets where documents are being kept and organized which is located
at the store.
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BIR Permit and other certificate of awards posted at the store.

Fire alarms and fire extinguisher located at the store.


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Security guard who roams for the whole building.

Post-interview picture of the students auditor with the clerk.


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APPENDIX E. QUESTIONNARES
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REVENUE COLLECTION

1. What are your sources of income?


2. What is the major source of your income?
3. How can you generate income from that transaction (steps)?
4. What are the necessary documents/forms to be filled out by the

customer to process the transaction? How many copies? Who will

process it?
5. Who are responsible in the collection of revenue (position)?
6. To whom the document/s will be forwarded?
7. What are the departments involved in the generation of revenue? What

are their functions?


a. What are the documents (input) that theyre going to process?
b. For what function?
c. What is the output (document)? To whom it will be issued? How

many copies?
d. What is/are the final document/s to be issued to the customer?

How many copies?


e. What are the final documents to be used in the preparation of

financial statements? How many copies?


8. Do you consider the following as customers payment? (please check if it

is yes)
__ Checks
__Cash
A. What are the forms to be filled out by the customers in every

transaction? How many copies? To whom it will be forwarded?


B. What are the final documents to be issued to the customers? How

many copies?
C. What are the final documents to be used in the preparation of

financial statements? How many copies?


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9. Are you suffering from credit/default risk ?

10.What are your controls regarding uncollectible accounts?

11.To whom the collection of revenue and related transactions will be

reported?

12.Who is your external auditor?

13.Are credit and collection and write-off policies and procedures current

and in writing?

14.Are these policies and procedures clearly stated and systematically

communicated?

15.Are the responsibilities for maintaining detailed accounts receivable

records segregated from collections, disbursement, and general ledger

posting functions?

16.Do controls in the system exist that provide assurances that individual

receivable records are posted only from authorized source documents?

17.Are aggregate collections on accounts receivable reconciled against

postings to individual receivable accounts?

18.Are aged accounts receivable balances periodically reviewed by

supervisory personnel?

19.Do adequate procedures exist for follow-up and collection of delinquent

accounts?

20.Are there controls to insure that individuals with delinquent accounts

are precluded from receiving additional credit?

21.Do procedures exist that ensure that interest and penalties are properly

charged on delinquent accounts?


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