Check sheets in accounting

A check sheet can be used to tally the number of errors or other events in a process. The intent of a check sheet is to allow someone to easily mark down the number of observed instances of an event within a certain period of time. This is used to determine the relative frequency of each item. Management will likely authorize further action to reduce the instances of whichever items have proven to be the most common.

In the following sample, we show a check sheet that the accounting staff has constructed to compile different types of errors that they are finding while observing a series of cycle counts in the warehouse. The sample check sheet reveals that incorrect units of measure have the largest number of observed errors, and so might be worth the most immediate corrective action. Conversely, incidents where inventory items are located in incorrect bin locations are relatively rare, so corrective action in regard to this item might be delayed.

The sheet is a simple grid on which is listed down the left side the errors or events that are to be tracked, with columns for each day of the measurement period, and a totals column on the far right side of the grid.