Creditors reconciliation: Perfect Pots (Pty) Ltd

Balance per Perfect Pots (Pty) Ltd statement at 25 April 2022

Note 1

N5181 250

Less: Payment not recorded less: Goods short delivered

N$66 455

Note 2

N$26 440

N$88 355

Add: Goods received

Balance as per creditors ledger at 30 April 2022

Note 3

N$33 111

N$121 466

Note 1: Payment made by electronic funds transfer on 28 April 2022.

Note 2: This relates to an order for 42 waterless cooking pots - 24 were delivered. See purchase discrepancy report no. CDR372. The supplier is unable to supply the outstanding 18 pots due to inventory shortages.

Note 3: This relates to goods delivered by Perfect Pots (Pty) Ltd on 27 April, see goods-received note GRN 4572.

Creditors reconciliation: Zebro Publishing (Pty) Ltd

Balance as per Zebro Publishing (Pty) Ltd statement 23 April 2022

Less: Incorrect invoice

Note 1

Add: Undercharge on Zebro invoice

Add: Purchase not reflected

Balance as per creditors ledger at 30 April 2022

Note 2

Note 3

N$236 910

N$62 105

N$174 805

N$18 000

N$60 555

N$253 360

Note 1: This invoice is for goods never ordered or received by Homethings (Pty) Ltd and invoiced by Zebro in January 2021.

Note 2: This undercharge resulted from no VAT being charged by Zebro Publishing (Pty)

Ltd on invoice XT1339.

Note 3: The supplier invoice reflecting the charge for the goods received in respect of GRN

MM691 (dated 25 April) was only received on 10 May.

YOU ARE REQUIRED TO:

Describe the substantive tests of detail you will conduct on Perfect Pots (Pty) Ltd and

Zebro Publishing (Pty) Ltd's creditors reconciliations at 30 April 2022.