Remember The Titans Film Analysis - 1202 Words

Film Analysis Paper: Remember the Titans This paper will analyze the film Remember the Titans through a social psychological perspective using principles that are depicted throughout the film. This film takes place in Virginia during the segregation years. One African American coach is picked to be head coach at a school in the suburbs. His team is forced to play with another team that is all white males. Both coaches and players have to go through many difficult trials and tribulations. At first the teams show out and let eachother know that they don’t like each other but in the end become good friend in spite of the segregation. This paper will analyze this film through the social psychological principles of racism, conformity and†¦show more content†¦This movie would have been completely different after the fact. The second main social psychological principle illustrated in Remember the Titans is the idea of conformity. Conformity is defined as a type of social influence involving a change in belief of behavior in order to fit in with a group. In the beginning of the movie the two teams would not speak to one another. One scene in the movie that showed this was when the white team threatened to boycott the entire football team when they were told that their coach is black. They took two separate busses in the beginning. Along the movie when they did end up sharing busses they were still separated on the bus. The black team would sit on one side and the white team would sit on the other side. There was always the white community and black community separated by the hatred for one another. Coach Boone tries to change their behaviors by having a white teammate share a room with a black teammate to conform in a good way. He wanted to change the attitudes and beliefs toward the opposite race by p utting pressure on the group. Both coaches conform together to show both teams that coming together can give great results in a community that was so segregated. There was lot of bullying between groups in the movie and teasing. The biggest positive of conformity is acceptance. When you conform, people will be more willing to accept you because you are fallingShow MoreRelatedFilm Analysis Of Remember The Titans1149 Words   |  5 PagesRemember the Titans – Close Film Analysis In the film ‘Remember the Titans’ directed by Boaz Yakin, the main characters of the Titans are introduced as a group to us in a scene shot in the gymnasium. This scene is when the team first meets the other prospective team members and develop their relationships with each other. Yakin uses this scene to show the tension and intimidation between the two separate teams, especially focusing in on the two coaches (Boone and Yoast) while giving the audienceRead MoreFilm Analysis Of Remember The Titans1023 Words   |  5 Pages Remember the Titans Introduction Remember the Titans directed by Boaz Yakin, is an inspirational feature film that retells the true story of a high school football team that overcame racism to win the football championship. Set in Virginia during the forced integration of high school districts in the American south, the film explores the idea of racism, friendship and communication in sports through the use of camera shots and angles, props, body language and juxtaposition. YakinRead MoreRemember The Titans Film Analysis1176 Words   |  5 Pageswoman who is prejudice against a group, will tend to ignore the individual characteristics or behavior of members of the group that they themselves share, solely based on the reason they associate themselves to a different group. In the film ‘Remember the Titans’, prejudice is portrayed in several ways, but mainly targets the discrimination of the African-Americans. Racism is one form of prejudice that becomes a recurring action seen throughout most of the movi e, it doesn’t slow town until the townRead MoreLeadership Analysis of Remember the Titans3056 Words   |  13 PagesRemember the Titans Titans: 1 Remember the Titians Leadership Analysis Scott W. Manchester LDR 6100 Feb/06/2011 Remember the Titans Titans: 2 Remember the Titians was set during a racially charged time in Virginian history This movie is one of those rare films that successfully brings together several issues of life, sexuality, racism and struggle with the will to succeed. The movie begins in July 1971 amid racial tensions at T .C Williams High School. It isRead MoreRemember the Titans2312 Words   |  10 PagesVelez Elizabeth Hughes Paul Way EDUC 268 Remember the Titans - Five Step Analysis Plot Summary In April of 1971, the United States Supreme Court issued a ruling that ended all stateimposed segregation in public schools. This was the same year that T. C. Williams High School located in Alexander Virginia was integrated. This is the setting for the movie Remember the Titans, staring Denzel Washington who portrays Herman Boone the head coach of the Titans. Herman Boone is brought in as an assistantRead MoreOrganizational Behavior - Remember the Titans2009 Words   |  9 Pages1 Ââ€" SUMMARY OF THE SITUATION Remember the Titans is an exciting film about the Civil Rights movement in the U.S. It personifies the power of respect, care and desire to win prevailing over racial prejudice. It showcases how individuals from diversified color, background and culture rose from the occasion and became lifelong friends. The players, Gerry Bertier and Julius Campbell, and the coaches, Herman Boone and Bill Yoast, are truly inspiring figures in the film. Set in 1971 Alexandria, Virginia;Read MoreEssay On Dead Poets Society1300 Words   |  6 Pagesthat characterize various leadership styles. Accordingly, we will determine which leadership styles were portrayed by the characters and provide a brief synopsis regarding each one. Consequently, we will commence by reviewing a clip derived from the film entitled Dead Poets Society. Dead Poets Society (Trait, Behavioral, and Influence Models) In critiquing the scene derived from Dead Poets Society, it could be construed that these actors were interpreting the following models: Trait, Behavioral, andRead MoreRemember The Titans By Director Boaz Yakin2232 Words   |  9 Pagescreated film â€Å"Remember the Titans†. This film was set placed in Alexandria, Virginia in 1971. At this time T.C. Williams high school was the first school having black race and white race together and neither race were happy about it. This film talks about how they overcome the racism and how each individual person on the team become one as team. And analysis of â€Å"remember the titans† shows people can overcome challenges by hard work, determination and perseverance. In the begging of the film, HermanRead MoreManagement Review : Remember The Titans1382 Words   |  6 PagesManagement Review of Remember the Titans 1) Describe the portrayed leader. What are the strengths and weaknesses of the leader? The movie plot surrounded the main character of Coach Boone, an African American football coach who transferred to a new school district that has just been desegregated. Coach Boone is a leader, not only as the head of a football team but an influence of positive change. He uses his legitimate power when first approaching his new team, then uses referent and reward powerRead MoreSleepy Hollow : Film Analysis : Sleepy Hollow1231 Words   |  5 Pagesopen umbrellas inside, and remember to throw salt over your shoulder for good luck! These actions I listed prior are all things superstitious people follow. Many people think these actions wont affect their day in a negative way, but some are adamant that if he or she walks under a ladder that bad luck will fall upon them. Is magic real or is logic the sole explanation for all events that occur in life? Could magic and logic work together? This essay will delve into the film Sleepy Hollow, based off

Midterm . Section One . Shay’S Rebellion An Uprising

Midterm Section One: Shay’s Rebellion: An uprising led by a former militia officer, Daniel Shays, which broke out in western Massachusetts in 1786. Shays s followers protested the foreclosures of farms for debt and briefly succeeded in shutting down the court system. Although the rebellion was easily overcome, it persuaded conservatives of the need for a strong national government and contributed to the movement to draft the Constitution. Government: The means by which a society organizes itself and allocates authority in order to accomplish collective goals. A country in where representatives are appointed to make political decisions on their behalf. The first governing document created by the founding fathers was the Articles of†¦show more content†¦Yet, Locke believed in peace and believed men made reasonable decisions. 2. Why is democracy considered DANGEROUS by our founding fathers? The founding fathers feared direct democracy because they believed that the majority would become tyranny. The fear of absolute power to one comparing to the monarchy rule of Great Britain. In order to limit the government s control the founding fathers balanced the power by dividing power to three branches, Legislative Branch, Executive Branch, and Judicial Branch thus separating the power amongst these branches. 3. Is America becoming more and more unequal? Is America becoming more unequal depends of the different inequality there is today. We can start to summarize the women inequality, minority inequality, and social class inequality. 4. Which social groups vote for the Republican party, the Democratic party, and Independents? Fggj Section Three: How are american elections connected to the founding fathers anyway? Connect how the founding fathers helped determine the nature of american elections. The Founding Fathers created the Electoral College for the U.S. to elect a President into office. Again this connects to the Founding Fathers fear of pure democracy and the fear of one state having more power than others. To impose the Electoral College System the Founding Fathers had to devise the

Person In A Company The Responsibilities †Myassignmethelp.Com

Question: Discuss About The Person In A Company The Responsibilities? Answer: Introducation CEO is one of the most crucial posts held by any person in a company and the responsibilities of a CEO are infinite. CEO leads an organization depending upon his own sets of visions and goals sets for the future. Jeff Bezos is one of the most dynamic leaders who have transformed Amazon and made it one of the leaders in the specified market. The most important part is to convey the goals and objectives of the CEO to lower level of employees so that they are also clear about their targets (Nguyen et al., 2017). There is various forms of leadership patterns which has been used by Jeff Bezos organization but the most appropriate is the usage of democratic and the transformative type of leadership. There is no correct way of leadership and a leader will have to make changes depending upon the situation in the organization. CEO will have to motivate their work force so that they can increase their operational productivity and at the same time make use of innovation to improve the business model (Tsui, Zhang Chen, 2017). The democratic form of leadership encourages employees to voice their opinion which reduces the fear among the employees and they are able to work more freely. Moreover, this will help to employees be more motivated and loyal to the organization as they are being considered as an integral part of the organization. Jeff Bezos is the guide of the organization and it is the duty of the CEO to make sure that the company reaches its desired destination.The CEO will have to adopt to the leadership style which is best for the organization and not chose an approach which is suited to his personality. However, there are various successful leaders who have used Autocratic and transactional style of leadership to bring in growth within the organization (Nguyen et al., 2017). This shows that the leaders will have to keep on changing their approach depending upon the situation. There are certain decisions which has to be taken by the top level of managers and there are certain times where the lea der will have to use transactional approach. CEO should have to be a good judge of situation which will help to adapt various situations. The leader will have to think improving the sustainability of an organization and the same time will have to think about the transformation one can bring about in an organization. Jeff Bezos uses the strategy approach where they focus on the implementation of the long strategy and goals of the organization. They try to provide direction to the organization and is more focused on the external environment of the organization (Hartnell et al., 2016). They are more focused on market trends, technological advancement and competitors. They do not indulge much in the internal environment of the organization. However, sometimes he followed the Human-Asset approach that focuses mainly on the internal affairs of the organization and wants to transform the organization in to something better. He also adopts expertise approach where he tried to make improveme nts in the present policies and technologies in the company so that they can competitive advantage in the market. There are other approaches like Box and Change approach, which has been used by various CEOs. This shows that depending upon the goals and objectives of the CEO the style of leadership and their approach vary. Pablo Escobar, Leading in an inner-city street gang There are various instances where the gang leaders are considered better leaders than that of in the business organizations. The leadership style of the gang leaders is very much different from that of the multinational organizations. There are instances which will show the diverse nature of the gang leaders (Saleh Hu, 2016). Visual access is one of the features of the leadership of Pablo Escobar. Pablo Escobar is well known among his people and he made sure that all his subordinates knows him. He wants to make every one understand that he is a big shot. He dresses better than his subordinates dress and is surrounded by lot people. He drives a fancy car, which is much more expensive than the people around him are (Hwang, 2017). The next characteristics is fearlessness where the gang leaders are fearless as they know they know they may get attacked every day but still move on with their work. There are lots of people who wanted to kill Pablo Escobar who were basically rivals and at t he same time he made usage of innovative ways to smuggle drugs. This shows his fearlessness as they take bold decisions and take a lot of risks which takes guts.. However, higher the risk higher will be the return and most of the gang leaders will take great amount of risk to earn more money. Pablo Escobar was a good judge of character and he was to able to find someone in the gang who is smarter than the him (Skelton, 2017). Pablo Escobar took ideas from these people to run his business but there are certain times he took unconventional decisions which are too risky for the business. Pablo Escobar is only bothered about the money he is making and as long as money keeps coming he does not interfere with the decisions of his subordinates. Most of the business leaders do not entertain suggestion from the employees and so the employees are unable to grow as they do not have proper support and tools. Gang leaders are able to obtain the loyalty of the subordinates as they are ready to ri sk their lives for their leaders. The subordinates of the gang leaders are ready to kill and be killed for their leaders which shows their level of loyalty. However, the business organization are unable to make their employees loyal and most of the employees switch organization for their own benefits. The gang leaders share a large amount of their profit with their subordinates which is quite different from the corporate scenario (Krasno LaPides, 2015). Jurgen Klopp, coach of Liverpool FC The qualities required for a sports coach is quite similar to that of the corporate that has been talked about. Jurgen Klopp is a good judge of character and skills which helps him to understand the needs of the trainee. He is one of the most successful sports coaches in the world and his highly respected by the players. Klopp changes the training patterns depending upon the type of players he is training. The requirements and characteristics of players vary and so does the coaching pattern (Bekiari, 2014). The coach will enforce extra training if required by the player but it may also vary depending upon the needs of the consumers. Klopp is motivational and inspirational which helps to increase the level of performance of the players. The coaches main job is to inspire their players so that they are able to bring out the best in them and Klopp is the best in doing this (Riemer Harenberg, 2014). Klopp helped the team to get back their confidence, which has helped them to overcome th eir goals in tough situations. Moreover, Klopp asks questions to the players, which make them, think about their goals and objectives. He asks the players to evaluate the season or the match they played to identify the positives and the negatives. This will help the players to identify their strengths and weaknesses, which will help the players to grow. Klopp has been instrumental in transformation of various teams and players he has trained. He is unique and has a unique sense of leadership, which helps the team to do better. He is never satisfied with the performance of their players and always expects them to do better than they have already done (Weinberg Gould, 2014). Klopp is the role model for the players in the Liverpool, his life style and values has attracted the players so they are motivated to lead a healthy and disciplined life. Klopp gives rewards to the players for their outstanding performances, which helps the players to be more motivated and perform at their optim al level. Klopp always promote team work and has made sure that the individual goals and the goals of the team are in alignment. Coach ensures that there is team bonding between the players which will help in improving the team work ((Cruickshank Collins, 2016). Conclusion These above-mentioned methods are also applicable for the corporate organizations and if followed by the multinational organizations will help in growth of the employees and as well as the organization. The coach is the missing link among all the players and without a coach a team lose sits sense of direction. Moreover, the team will lose its level of motivation and it will affect their performances in their matches). The three types of leaders and their leadership styles shows that there is lot of things all of them could learn from each other. Moreover, all of these leadership style have uniqueness about which could be used in an innovative way to make improvements in the modern leadership approaches. There are certain aspects which are not defined within a book but that do not reduce the practical effectiveness of the method. Reference Bekiari, A. (2014). Verbal Aggressiveness and Leadership Style of Sports Instructors and Their Relationship with Athletes Intrisic Motivation.Creative Education,5(2). Cruickshank, A., Collins, D. (2016). Advancing Leadership in Sport: Time to Take Off the Blinkers?.Sports Medicine,46(9), 1199-1204. Hartnell, C. A., Kinicki, A. J., Lambert, L. S., Fugate, M., Doyle Corner, P. (2016). Do similarities or differences between CEO leadership and organizational culture have a more positive effect on firm performance? A test of competing predictions.Journal of Applied Psychology,101(6), 846. Hwang, Y. H. (2017). Presidential 3 leadership and administration in South Korea.Public Administration and Policy in Korea: Its Evolution and Challenges, 44. Krasno, J., LaPides, S. (2015).Personality, Political Leadership, and Decision Making: A Global Perspective: A Global Perspective. ABC-CLIO. Nguyen, T. T., Mia, L., Winata, L., Chong, V. K. (2017). Effect of transformational-leadership style and management control system on managerial performance.Journal of Business Research,70, 202-213. Nguyen, T. T., Mia, L., Winata, L., Chong, V. K. (2017). Effect of transformational-leadership style and management control system on managerial performance.Journal of Business Research,70, 202-213. Riemer, H. A., Harenberg, S. (2014). Leadership in a team sport context: Implications for coaches.Positive human functioning from a multidimensional perspective,3, 133-156. Saleh, H. G. A., Hu, W. (2016). Dark Side of Leadership Impact on Project Failure: Towards a Model.INNOVATION AND MANAGEMENT, 1814. Skelton, J. R. (2017). Clinical communication.A Practical Guide for Medical Teachers, 188. Tsui, A. S., Zhang, Y., Chen, X. P. (2017). Leadership Insights from Published Studies on Chinese Top Executives. InLeadership of Chinese Private Enterprises(pp. 43-82). Palgrave Macmillan UK. Weinberg, R. S., Gould, D. (2014).Foundations of Sport and Exercise Psychology, 6E. Human Kinetics.

Pinnacle Manufacturing Case free essay sample

Your firm has an employee who reads and saves articles about issues that may affect key clients. You read an article in the file titled, â€Å"EPA Regulations Encouraging Solar-Powered Engines Postponed? † After reading the article, you realize that the regulations management is relying upon to increase sales of this division might not go into effect for at least ten years. A second article is titled, â€Å"Stick to Diesel Pinnacle! † The article claims that although Pinnacle has proven itself within the diesel engine industry, they lack the knowledge and people necessary to perform well in the solar-powered engine industry. . You ask management for a tour of the Solar-Electro facilities. While touring the warehouse, you notice a section of solar-powered engines that do not look like the ones advertised on Pinnacle’s Web site. You ask the warehouse manager when those items were first manufactured. He responds by telling you, â€Å"I’m not sure. We will write a custom essay sample on Pinnacle Manufacturing Case or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I’ve been here a year and they were here when I first arrived† 3. You also observe that new computerized manufacturing equipment has been installed at Solar-Electro. The machines have been stamped with the words, â€Å"Product of Welburn Manufacturing, Detroit, Michigan. 4. During a meeting with the facilities director, you learn that the board of directors has decided to raise a significant amount of debt to finance the construction of a new manufacturing plant for the Solar-Electro division. The company also plans to make a considerable investment in modifications to the property on which the plant will be built. 5. While standing in line at a vending machine, you see a Pinnacle vice president wearing a golf shirt with the words â€Å"Todd-Machinery† You are familiar with the company and noticed some of its repairmen working in the plant earlier. You tell the man you like the shirt and he responds by saying, â€Å"Thank you. My wife and I own the company, but we hire people to manage it. † 6. After inquiry of the internal audit team, you realize there is significant turnover in the internal audit department. You conclude the turnover is only present at the higher-level positions. 7. While reviewing Pinnacle’s long-term debt agreements, you identify several restrictive covenants. Two requirements are to keep the current ratio above 2. 0 and debt-to-equity below 1. 0 at all times. 8. While reading the footnotes of the previous year’s financial statements, you note that one customer, Auto-Electro, accounts for nearly 15% of the company’s accounts receivable balance. You investigate this receivable and learn it has been outstanding for several months. 9. The engagement partner from your CPA firm called today notifying you that Brian Sioux, an industry specialist and senior tax manager from the firm’s Ontario office, will be coming on-site to Pinnacle’s facilities to investigate an ongoing dispute between the Internal Revenue Service and Pinnacle. 0. A member of your CPA firm, who is currently on-site in Detroit at the Welburn division, calls you to see how everything is going while you are visiting Solar-Electro in Texas. During your conversation, he asks if you know anything about the recent intercompany loan from Welburn to Solar-Electro. 11. During discussions with the Pinnacle controller, you learn that Pinnacle employees did a signi ficant amount of the construction work for a building addition. The controller stated that the work was carefully coordinated with the construction company responsible for the addition. Required a. Identify specific considerations from Parts I and II of the case that affect your assessments of engagement risk and acceptable audit risk. Use each of the three factors in the text to categorize your conclusions: External users’ reliance on financial statements Likelihood of financial difficulties Management integrity As the Independent Auditor I would require from Pinnacle, the client a Management Representation Letter. This is a letter an auditor is required to obtain from management at the conclusion of fieldwork, confirming representations explicitly or implicitly given to the auditor, indicating and documenting the continuing appropriateness of such representations, and reducing the possibility of misunderstanding regarding the representations. b. Assess acceptable audit risk as high, medium, or low considering the items you identified in requirement a. (A risky client will be assessed as a low acceptable audit risk. I will identify the audit risk as high. c. Identify inherent risks for the audit of Pinnacle using the information from Parts I and II. For each inherent risk, identify the account or accounts that may be affected. (1)Related Parties – A reporting entity’s affiliates, principal owners, and management also, any members of their immediate families. Points of consideration is a Pinnacle VP owning Todd-Machinery, its repair men working at Pinnacle at the time the auditor w as at field work, while standing in front of vending machine. 2) While reviewing Pinnacle’s long-term debt agreements, there were several restrictive covenants. Two requirements are to keep the current ratio above 2. 0 and debt-to-equity below 1. 0 at all times. This is an item of consideration of possibilities for Pinnacle to â€Å"cook the books† so as to keep in compliance with covenant. (3) There is a high turnover of employees. After inquiry of the internal audit team, you realize there is significant turnover in the internal audit department. You conclude the turnover is only present at the higher-level positions. 4) While reading the footnotes of the previous year’s financial statements, you note that one customer, Auto-Electro, accounts for nearly 15% of the company’s accounts receivable balance. This receivable and learn it has been outstanding for several months. This is an inherent risk of being a related party transaction wherein goods could be sold to Auto-Electro, a related party, but Pinnacle has not received collection of receivables because this is just to make the financial statements look good as havin g the sale. Revenue and Inventory accounts are affected. (5)There is an ongoing dispute between Pinnacle and Internal Revenue Service. 10-43 (Objective 10-5) In Parts I and II of this case, you performed preliminary analytical procedures and assessed acceptable audit risk and inherent risk for Pinnacle Manufacturing. Your team has been assigned the responsibility of auditing the acquisition and payment cycle and one related balance sheet account, accounts payable. The general approach to be taken will be to reduce assessed control risk to a low level, if possible, for the two main types of transactions affecting accounts payable: acquisitions and cash disbursements. The following are furnished as background information: A summary of key information from the audit of the acquisition and payment cycle and accounts payable in the prior year, which was extracted from the previous audit firm’s audit files (Figure 10-12) A flowchart description of the accounting system and internal controls for the acquisition and payment cycle (Figure 10-13,p. 34)—the flowchart shows that although each of the company’s three divisions has its own receiving department, the purchasing and accounts payable functions are centralized The purpose of Part III is to obtain an understanding of internal control and assess control risk for Pinnacle Manufacturing’s acquisition and cash disbursement transactions. Required a. Familiarize yourself with the internal control system for acquisitions and cash disbursements by studying the information in Figure 10-12 and Figure 10-13. FIGURE 10-12 Information for Audit of Accounts Payable — Previous Year . Prepare a control risk matrix for acquisitions and a separate one for cash disbursements using Figure 10-5 on page 308 as a guide. A formatted control risk matrix is provided on the textbook Web site. The objectives should be specific transaction-related audit objectives for acquisitions for the first matrix and cash disbursements for the second matrix. See pages 608–612 in Chapter 18 for transaction-related audit objectives for acquisitions and cash disbursements. In doing Part III, the following steps are recommended: (1) Controls a. Identify key controls for acquisitions and for cash disbursements. After you decide on the key controls, include each control in one of the two matrices. b. Include a â€Å"C‚† in the matrix in each column for the objective(s) to which each control applies. Several of the controls should satisfy multiple objectives. (2) Deficiencies a. Identify key deficiencies for acquisitions and for cash disbursements. After you decide on the deficiencies, include each significant deficiency or material weakness in the bottom portion of one of the two matrices. Answer: During a meeting with the facilities director, you learn that the board of directors has decided to raise a significant amount of debt to finance the construction of a new manufacturing plant for the Solar-Electro division. The company also plans to make a considerable investment in modifications to the property on which the plant will be built. Auditing Presentation and Disclosure. a. Completeness The auditor should ensure that all required disclosures related to accounts payable and purchases have been included in the notes to the financial statements. Required disclosures include: 1. Payables by type (trade, officer/ employee, affiliates) and term (short-term and long-term) 2. Purchase contracts and purchase commitments. 3. Related party purchases and payables 4. Expenses by segment b. Valuation, Allocation and Accuracy The auditor should read the footnotes and other information related to accounts payable and purchases to determine whether the information is accurate and presented at the appropriate amounts. c. Rights and Obligations and Occurrence The auditor should compare disclosures to other audit eveidence to ensure that all disclosed information related to accounts payable and purchases has occurred. . Understandability and Classification The auditor should read all accounts payable and purchase related disclosures to ensure that they are understandable. The auditor should determine whether material long-term payables or non-trade payables require separate disclosure. b. Include a â€Å"D‚† in the matrix in each column for the objective(s) to which each significant deficiency or material weakness applies. (3) Assess control risk as high, medium, or low for each objective using your best judgment. Do this for both the acquisitions and cash disbursements matrices. Control risk is to be assessed as high therefore as auditor, I would increase my risk sampling. Expenditure Cycle A. Internal Control- Purchases The following functions in a purchase transaction should be segregated: 1. Purchase Requisition The purchase requisition starts the purchasing cycle. The department in need of the asset or services sends a properly approved, serially numbered requisition to the purchasing department. The requisitioning department should not have the authority to actually place the purchase order. This would indicate a weakness in internal control. 2. Purchase Orders The purchasing department should place the order only after giving proper consideration to the time to order and the quantity to order. The purchasing department should also obtain competitive bids from various suppliers to make sure that the best price is obtained. The purchase order is issued only after proper approval. For internal control purposes, it is best that pre-numbered purchase orders can be used. There should be multiple copies that will be sent to: (i) the requisitioning department; (ii) the vendor; (iii) the receiving department; and (iv) the accounting department. If the purchase order is canceled, all copies should be recalled and filed so that every purchase order number is accounted for. 3. Receipt of Goods or Services The copy of the purchase order sent to the receiving department serves as an authorization to accept the goods when they arrive. It is preferable that the copy not indicate the quantity ordered. Thus, the receiving department is forced to count the goods upon arrival. A receiving report is prepared by this department and forwarded to the accounting department. The goods are forwarded to the requisitioning department . The accounting department has three functions: (i) to record the payable, (ii) to approve the invoice for payment; and (iii) to record the payment after it is paid by the Treasurer. 1. Recording the Payable The copy of the purchase order sent to the accounting department notifies them that there will be a future cash disbursement. The receiving report is compared with the purchase order and the vendor’s invoice as to the quantity to prevent payment of charges for goods in excess of those ordered and received. The accounting department records the goods as received in inventory, and records a payable. 2. Approving Invoice for Payment and Recording Payment When the invoice arrives, the accounting department approves it by matching the invoice, purchase order, receiving report, and (sometimes) the requisition. When payment is made, the payable is reversed. The accounting department should ensure that the invoice amount is correct, and that it accurately reflects any purchase discounts, before approving it for payment. C. Internal Control – Cash Disbursements It is best for internal control purposes to pay invoices by check. For effective internal control, the functions of approving the payment and signing the checks should be segregated. Approved voucher packets (matched invoice, purchase order, receiving report, and requisition) prepared by the accounting department (Accounts Payable) are received by the Treasurer, who prepares, signs, and mails the checks and cancels all supporting documents after payment. Paid vouchers are returned to the accounting department for posting of the payment and filing of the documents.