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Tick Mark Legend

This document provides a legend explaining the meaning of various tick marks that may be used for tracing financial statement line items and account balances to source documents like general ledgers, journals, and bank statements. It lists 17 different tick marks along with a brief description of what each mark signifies, such as whether an amount was traced to a general ledger, prior year statement, or confirmed with external parties.

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Erica Uy
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2K views1 page

Tick Mark Legend

This document provides a legend explaining the meaning of various tick marks that may be used for tracing financial statement line items and account balances to source documents like general ledgers, journals, and bank statements. It lists 17 different tick marks along with a brief description of what each mark signifies, such as whether an amount was traced to a general ledger, prior year statement, or confirmed with external parties.

Uploaded by

Erica Uy
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Tick Mark Legend

Tick Description
Mark

GL Traced to General Ledger


SL Traced to Subsidiary Ledger
PY Traced to Prior Year Financial Statement
CY Traced to Current Year Financial Statement
CRJ Traced to Cash Receipts Journal
CDJ Traced to Cash Disbursements Journal
PJ Traced to Purchases Journal
CB Confirming Balance (Sent & received confirmation)
A Vouched to current period’s bank statement
B Vouched to prior period’s bank statement
C Vouched to subsequent period’s bank statement
^ Tested for mathematical accuracy
F Footed
< Cross-footed
CO Cut-off Document (specify document)
PBC Prepared by Client
PBA Prepared by Auditor

� Vouched to supporting document (specify document)

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