Accounting technicians scheme west africa



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8.8.1 Advantages of Forms

(i) Reduces the need for writing (while the printing is done in some automatic way) ii) Generally contains guidelines on how it should be filled, thus minimizing errors. iii) Uniformity, for convenience in processing. iv) Simpler tasks such as collecting or distributing data can be separated in the workflow from more complex processes. v) Information collected now in the form can be analyzed later.
8.8.2 Design of Forms
In the design of forms, the following factors must be considered a) Content The form must request for all relevant information. As much as possible, all irrelevant questions should be avoided. b) Language Questions contained in the form must be as short as possible and easily understood by those filling them. For example, the way questions are designed informs for manual labourers should reflect their level of education. c) Purpose The purpose of the form will determine its design. d) Ease of Processing Where processing of information is to be done via computers, the design will be such as to make this possible and easy. In some cases, specially designed forms that may require shadings with pencils are used.

8.8.3 Control of Forms

Controls exist only for forms that are classified as security documents. Security documents are documents whose contents are restricted to only authorized personnel due to the nature of information contained therein or the possibility of it being used to perpetrate fraud or theft. Examples of forms in this category are cheques, receipts, some types of vouchers, etc. Generally, the following control measures are used in handling forms classified as security documents ab Storage:b These forms are usually stored insecurity safes. It is advised that such safes are made of cast iron or concrete placed in a secured office. Such storage facility should be fire and water resistant. The keys to such safe should be kept by the officer in charge (cash officer, cashier, etc) and somebody of sufficient seniority in the organization (e.g. Head of Finance and Account. b)

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