1) Can you please clarify payment to Costco for an amount of £262.86 on the 12.06.

09 and
£171.13 on the 26.06.09 relates to what
2) Can you clarify as to what item of expenditure PRS for Music relates to?
3) Were there any expenses on credit card this month as I haven’t received any credit
card expense statement?
4) It was noted that there was a deposit of £95.00 on 03.06.09; can you please clarify
what it is?
5) I am aware that cheques 259 and 266 relate to payments made to Ultra dent.
However, I have been unable to allocate them to invoices as the statements are very
unclear. Please can you speak to the supplier and request a copy of a statement
detailing the invoices you have received and the payments you have made?
Alternatively, with your permission I would be happy to make this request and
reconcile this account
6) Please kindly clarify the nature of the expenses in relation to the 2 invoices (18404
and18187 received from the above supplier. Also, clarify whether they were CPD courses if
at all were dental courses
7) A payment of £337.52 has been made to the above organization on 15/06/09 using
your business credit card. Please clarify the nature of this expense, and the service/
product(s) received for it?
8) There seem to be an overpayment of £28.38 for invoice no. 6784 and 6785 from
Cartridge World as these were already settle by Bacs on the 27.05.09 and settled
again this month. Can you please request fro a refund or credit note
9) Sorry, just to let you know. The petty cash closing balance from last month was
minus £2.50 but the opening balance this month was £9.10. I have entered this
difference in the Sundry account
10) The invoice attached in Admin Exp. Folder. But the expense is for Clinical Waste,
Premise Cost (As entries for previous months are shown). Which Nominal Account
should be assigned?
11) I have kept this expense under Administration expenses: Marketing &
advertisement. Is this correct?
12) In April, a payment is made to Therapists amounting to £1,755.50. However, I have
no other bills outstanding for this period. Please can you provide me with the details as to
whom this was paid to?
13) We have received an invoice (17821) of £1200 for a course for you from the above
organization? Please kindly clarify whether this a certified CPD course?
14) I have noticed on the credit card statement that there are to withdraw namely
£100.00 – 29.06.09 and £70.00 – 26.06.09. Can you please clarify if this should be
considered as drawings?
15) Please refer to your Petty cash register. We are a bit confused as to how much have
been replenished for Petty cash. In the petty cash register it is stated £80.26 and
£72.25 Amit. While of the Weekly collection register for 31.07.09 is stating £116/-.
Please clarify
16) Please refer to your Petty cash register. On the 11.06.09 total expenses amounted to
£18.73 while in the Petty cash register total expenses has been recorded as £15.63.
Hence, a difference of £3.10
17) There are two credit notes from CTS for an amount of £93.15 and £29.89. Should
these be allocated to material common?
18) Can you clarify as to whether invoice from Initial Medical services for £431.77
relates to materials or waste management as this month it appears under the
premises cost folder? And on the statement that I have received I don’t have much
detail to determine the nature of the expense
19) Invoice no. 094725 was received for £60.94 from the above supplier. However, this
has been settled by £64.94 through the above mentioned cheque. Please clarify
whether this is an over payment by error or any other outstanding bill/ amount was
settled to your knowledge.
20) Two payments of £991 each has been made to the above payee on 13/07/09 &
14/07/09. Only 1 payment of £991 was required to settle the outstanding bills.
Please clarify whether this is an over payment by error. If yes, you should contact
the above payee for refund as this will be clear loss to practice.
21) An invoice/ statement have been received for £51.29 from the above organization.
However, a payment of £88 has been made against it by cheque number 2384.
Please clarify the reason for the extra/ overpayment if you are aware of it.
Alternatively, you may wish to get this clarified from them and seek credit/ refund
if applicable.
22) The above amount was withdrawn on 26.05.09. Please clarify whether it was withdrawn for
business or personal purpose. Also, please tell us how it was used for business payments, if
applicable.
23) Two payments were made on 1st July to Royal College. The first was for £177 and
the second for £255. Please can you tell me for whom are they for?
24) A Payment of £202.35 has been made to the above organization by the above
cheque. Please clarify the nature of this payment. Also, kindly include the bill (if
any received) in the next month UFC folder
25) KL’s figure for private income is circled minus refund. I have assumed that this
figure has accounted for the refund mentioned in the information page of £399.
Therefore, KL’s private income figure is £977. Please correct me if this is incorrect
26) A payment of £ 75.91 has been made to Dr. Jan on 06/07/09. Please kindly clarify
the nature of this payment
27) Going forward, please can you check whether the petty cash balance is inline with
the UFC spreadsheet at the end of each month? There was a cashed cheque last
month for £60 which was for petty cash but hasn’t been entered in the petty cash
spreadsheet. I think the balance at the end of last month might have been £69.76. I
have changed it to this to reflect what has gone through the bank statement.
28) Please kindly clarify the nature of the above deposit/credit in the bank.
29) We would appreciate if henceforth you could write the nature of expenditure beside
each item on the credit card statements as this will allow us to allocate it
appropriately
For this month we have allocated most of the expenses on the credit card to –
“Course relates expenses – AT” with the exception of £298.00 which was for the
use of internet on Eurostar.
30) Can you please clarify as to whether it is correct to say that all the other expenses
on the credit card related to expenses borne to attend a CPD course
31) An amount of £10000.00 is getting deposited into bank as on 08/01/2009.What is
the nature of such deposit? Is this introduced as capital account?
32) Please kindly confirm whether JG is a new associate or Hygienist? If not either,
kindly clarify the nature of the income generated by him/her as per the allocated
payment summary of August 09.
33) It was noted that invoice 2037 from Rock dental studio amounted to£110.00.
However, amount settled was only £100.00. Please advice as to whether this
£10.00 will be settled in the near future. If not should I write it off
34) There seem to be an overpayment of £270.25 for invoice no. 21145 to Ceramic
systems as this were already settled by cheque no. 2139 on 06.08.09 and settled
again this month by cheque no. 2157. Please bring to our attention any other
outstanding bill/ amount (if any) was settled against this payment to your
knowledge. If not, please get this clarified from the supplier and obtain a refund/
credit note
35) Going forward, please ensure that the recorded opening balance of your petty cash
register matches with the closing balance of the last month’s closing balance. Please
note that the last (August) month’s closing petty cash balance as per the UFC
spreadsheet was £19.68 whilst the opening petty cash balance for September was
recorded as £37.00, Hence a difference of £13.72
36) Going forward, we would appreciate it if you could include the associates and
hygienists pay statements in each month’s UFC folder. This will enable us to
prepare a more accurate set of monthly management accounts of your practice
37) It has been noted that there was a bacs transfer to the a/c 5024 from Michael
Crawsgaw for an amount of £1680.79. Please clarify the nature of the above
income.
38) We did not receive any invoice from Palace Hotel in the folder can you forward that
to me please
39) Can you please clarify as to what cheque 1171 for an amount £4,597.84 relates to as
we could not find that on the register
40) Please provide me with the loan account statement for the periods - 15 March - 15th
Ju
41) The above issued cheque is presented in the bank on 16th Jan 09. No Such Cheque
is ever found for payment in the Payment Register. Please can you give us the
payee details and clarify the nature of the payment?
42) A payment of £807 was paid to the above lab service provider. Please can you
provide us with the bill/ statement number settled for this payment? Also, if you are
aware please give us the organization name if different from the payee name
43) A payment of £1,166.00 on 28.08.09 has been made to the above organization by
direct debit. Please clarify nature of this expense
44) It has been noted that in August, salary due to S.Caroll amounted to £591.56
according to payroll summary. However, the amount paid to her through bacs
amounted to £430.83. Please clarify the underpayment of £160.73
45) It has been noted that there was a deposit made on the 11.08.09 for an amount of
£275.00 through slip number 500188. Can you please clarify as to what this relates
to as it was not included on the deposit register?
46) There was an overpayment of £4 to Prestige Dental to Prestige Dental on the
26.06.09 for invoice OP/I100331. Please clarify if a refund was requested for that
 amount. If not this amount could be deducted from future payments to this
supplier.
47) It has been noted that as per the daily collection register, card proceeds on
21.10.09 for OL is £410.00 while amount deposited in bank a/c-5024 is £279.00
only. Can you clarify as to whether there was a refund to patients on that day?

-Please provide us with Invoice 4364608 and credit notes 1360983,

1364607 from
CTS as we could not find this in the folder. We need those invoices and
credit notes to be able to match the payment of £156.95 through
cheque 2007

-Please provide us with Invoice 4364608 and credit notes 1360983,

1364607 from
CTS as we could not find this in the folder. We need those invoices and
credit notes to be able to match the payment of £156.95 through
cheque 2007
-We would appreciate if henceforth you could mark dental materials
bills with partners’ initials so that we can allocate the cost correctly.
- It has been noted that, monthly payments has been made to the
above organization amounting £39.75.Plesae clarify whether this
payment should be allocated to a specific partner or it is a common
expense?
-Can you please as to what payment by cheques 100425 -£1,728.00
and 100449 - £101.00 relate to?
-Please refer to your Petty cash register. We are a bit confused as to
how much have been replenished for Petty cash. In the petty cash
register it is stated £80.26 and £72.25 Amit. While of the Weekly
collection register for 31.07.09 is stating £116/-.

It has been noted that there was a payment of £70.00 to Smile Studio by cheque
no. 2507 on 07.12.09. Please can you mention the invoices which were settled
against this payment?

Patient Refund
Cheque no.2481 (£300.00) and 2482 (£40.00) has been issued to patients for
fee refunds. Please can you clarify from which dentist performed these
treatments so that we can amend the income accordingly.

D. Sheppard underpaid by 20 pence

Please be noted that the above employee was underpaid by 20p. She should
have been paid £655.26 as per the payroll instead of actual pay out of £655.06.
We have adjusted the accounts since it’s a very small amount.

Optident Labline
Payment to the above name supplier through Direct Debit on the 12.01.10 amounted to
£31.82 whereas invoice amounted to £33.50. Please clarify as to whether a discount
received of £1.68 was received or it’s an underpayment. If it’s an underpayment are you
going to settle this outstanding balance?
Outstanding bill\
The above bill has remained unpaid in our accounting system. Please can you clarify
whether this is still outstanding? If not, please can you mention the method of payment
(i.e. by cheques, personal credit cards etc?)

Unpaid cheque
Just to inform you, on the 25th February a cheque for £2,679 paid into your account has
returned as unpaid.

Cheque Receipts
It has been noted that all the cheque proceeds has not been banked in NatWest 1461
a/c for the month. An amount of £826.80 has been deposited on 10.05.10 credit no.
036. However, the remaining amount of £501.50 has not been banked as per the bank
statement, can you please clarify if this was done in the following month.

Cash and Cheque Collections

As per daily collections register the cash and cheque collections in July are
£6885.08 (£6995.02-£109.94(for petty cash)). However the amount deposited in
bank was £4629.00. Please clarify how the balance £2256.08 has been used?

HMRC
As per the payroll last month’s HMRC liability was £8976.84. However we have
noticed that the payment was made only for £8932.84.Therfore there was an
underpayment of £44.00 .Please ensure that you pay this balance along with
July 10 payment to settle this account.