Computation

Supporting Documents
Cash in Bank (bank secrecy law)- bank confirmation/cut off bank statement

The investigator should ask the Head of the Agency to send a letter to all bankers of the person
being investigated to directly confirm the balances. The request for confirmation should also cover
dormant accounts as well as accounts closed during the year. Where a large number of checks has been
issued/ deposited in the last few days of the year, and a sizeable proportion of such checks has
subsequently remained unpaid/ uncleared, this may indicate an intension of understating creditors/
debtors or understating/ overstating bank balances. In such a case, it may be appropriate for the
investigator to obtain confirmations from the parties concerned, especially in respect of checks involving
large amounts. The investigator should also examine whether a reversal of the relevant entries could be
appropriate under the circumstances.

Jewelries observation
Inventory researches of business industry
Land, Building and House

Original Certificate of Title- is a state or municipal-issued document that identifies the owner or owners
of personal or real property. This provides documentary evidence of the right of ownership. When issued
for real property such as land or a house by a title insurance company, the certificate of title is a statement
of opinion on the status of the title, based on a thorough examination of specified public records.

Transfer Certificate of Title- refers to the property title of a land, or a land with a built property in it (eg.
House and lot). This details the property location, plus the size of the land, the registration number and
the owner. It also details the previous TCTs that were cancelled due to the transfer of ownership.

Deed of Sale- is a legal binding document proving that both buyer and seller reached an agreement of
sale or purchase of an immovable property.

Tax Declaration- is a tax that owners of real property need to pay every year so that the local government
unit will not auction off their property.

Vehicle

Certificate of Registration- is the most important document and is a mandate for new as well as pre-
owned documents. This document has all the vital information about the vehicle and the owner and which
is verified by the dealer. This certificate is provided by the Department of Transportation and
Communications, Republic of Manila and it is advised to crosscheck the certificate with the said office
while purchasing a pre-owned car to confirm the authenticity. A vehicle registration certificate has vehicle
engine and chassis number which should be essentially matched with the actual vehicle. If the car is too
old or the engine has been changed due to an accident or any other reason, the same should be there in
the new registration certificate.

Official Receipt- are hard copies of financial transactions used by businesses for tax and accounting
purposes. These documents include the vendors name, vehicle sold, purchase price, the date, receipt
number and other pertinent information.
Deed of Sale- is a legal binding document proving that both buyer and seller reached an agreement of
sale or purchase of a vehicle.

Equipment

Certificate of Ownership- a document issued to evidence ownership of a given equipment and to evidence
the associated undertakings of the issuer.

Official Receipt- are hard copies of financial transactions used by businesses for tax and accounting
purposes. These documents include the vendors name, equipment sold, purchase price, the date, receipt
number and other pertinent information.

Deed of Sale- is a legal binding document proving that both buyer and seller reached an agreement of
sale or purchase of an equipment.

Loans and Mortgage

Personal and Family Expenses