Perform Cyclical or Periodic Counts - 47
Physical inspection of Property, plant & equipment and reconciliation to the sub-ledger [SAP]
Prepare Adjustment Entries - 44
Adjustments are approved - Property, plant & equipment [JDE]
Record Adjustment Entries - 40
Property, plant & equipment activity report is reviewed [SAP] [JDE]
Record Adjustment Entries - 41
Review of Property, plant & equipment sub-ledger
Record Adjustment Entries - 42
Review of fully depreciated assets [SAP] [Or11i] [Or12] [JDE]
Record Adjustment Entries - 43
Review of repairs & maintenance account
Record Adjustment Entries - 44
Adjustments are approved - Property, plant & equipment [JDE]
Record Adjustment Entries - 45
Comparison between adjustments posted and source documents - Property, plant & equipment
Record Adjustment Entries - 46
Comparison of items on a list of period-end recurring entries to entries recorded - Property, plant & equipment
Record Adjustment Entries - 48
Property, plant & equipment accounts are reviewed for possible impairment
Record Adjustment Entries - 49
Manual roll-forward of Property, plant & equipment is performed and reconciled to the general ledger and source documents
Record Adjustment Entries - 50
Sub-ledgers are reconciled to the general ledger - Property, plant & equipment [Or11i] [Or12] [JDE]
Record Adjustment Entries - 51
Management reviews assets groupings/cash generating units determination
Record Adjustment Entries - 52
Review and approval of the general ledger reconciliations - Property, plant & equipment [JDE]