View source for Cheque requisition

{{infobox4
|list1=
<ul>
<li>[[Signature card]]</li>
<li>[[Accounting documents]]</li>
<li>[[Reimbursing bank]]</li>
<li>[[Cash voucher]]</li>
<li>[[Shipping guarantee]]</li>
<li>[[Credit Application]]</li>
<li>[[Purchase ledger]]</li>
<li>[[Delivery note]]</li>
<li>[[Certificate of good standing]]</li>
</ul>
}}

'''Cheque requisition'''- this form is used to raise the cheque/ remittance advice when no goods are involved but legitimate expenses [[need]] to be paid. These expenses are usually services that are not contracted for, such as council and water rates, electricity, gas and [[service]] contracts, and that require annual or regular payments. The cheque requisition is also the source document used for cash advances from the cashier for travelling or accommodation expenses<ref> A. Trenerry 1998, p.120</ref>.

Documentary evidence of the reason for a payment, and the amount of the payment, are usually provided by a [[supplier]]'s invoice. There will be some occasions, however, when a payment by cheque is required to pay for an item without evidence:
* the invoice has''' not yet been received''', and although an invoice/receipt will follow later, payment is required now
* there will be '''neither an invoice, nor a receipt'''
The documentary evidence of the reason for and the amount of the payment can be obtained from the person who wants the payment to be made, by asking him or her to fill in a cheque requisition form<ref>FIA Recording Financial Transactions 2013, p.170</ref>.

==Preparing a cheque requisition form==
This is what should be done when preparing a cheque requisition form.
{| class="wikitable" style="text-align: center; color: black;"
|+
|'''[[Action]]'''
|'''Comment'''
|-
|The form must be signed by a person who can authorise the payment
|This might be the advertising manager personally or his/her superior
|-
|The general ledger code is needed to record the payment in the accounts
|A code will be written on the either by the advertising manager or by someone in the accounts department
|-
|Supporting [[documentation]] should be attached
|In this case the fax requesting payment
|-
|The cheque, when it has been prepared and signed, will be sent to the person authorising payment
|This will be the advertising manager. In some organisations, the accounts department will only send the cheque to the payee direct
|-
|An invoice/receipt may follow
|Some organisations may insist on this
|}

You might wonder what payments could possibly be made where an invoice or receipt will not be obtained eventually. There are few such cases: in many countries limited liability companies have to pay an annual legal free to the [[government]]. A receipt or invoice may not be provided for this<ref>FIA Recording Financial Transactions 2017, p.167</ref>.

==Cheque Requisition Slip==
Cheque Requisition Slip is a very important document as banks are issuing cheque book on receiving the same form their customers. In a number of frauds it was observed that the fraudsters got the cheque books issued from the banks after acquiring the cheque requisition slips of their customers and then fraudulently withdrew [[money]]. It is therefore necessary to protect and ensure the safekeeping of the cheque requisition slip. So whenever one gets a new cheque book it is very important to check that the cheque requisition slip is available in the cheque book. In case the cheque requisition slip is not available one must inform the bank immediately by email and also in writing<ref>K. Mehta 2016, p.205</ref>.

==Footnotes== 
<references />

==References==
* ''[https://books.google.pl/books?id=sJdADwAAQBAJ&printsec=frontcover&hl=pl&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false FIA Recording Financial Transactions]'', (2013), BPP Learning Media, London.
* ''[https://books.google.pl/books?id=LikvDwAAQBAJ&printsec=frontcover&hl=pl&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false FIA Recording Financial Transactions]'', (2017), BPP Learning Media, London.
* Mehta K., (2016), ''[https://books.google.pl/books?id=XebqDAAAQBAJ&printsec=frontcover&hl=pl&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false Fence the Fraud: A practical guide To Prevent Bank Frauds]'', Notion Press, Chennai.
* Trenerry A., (1998), ''[https://books.google.pl/books?id=MAovFkmaGMAC&printsec=frontcover&hl=pl&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false Principles of Internal Control]'', UNSW Press, Sydney.

{{a|Małgorzata Oleksińska}}
[[Category:Financial management]]