Vouching refers to first selecting an item for testing from the accounting journals or ledgers and then examining the underlying source document. Thus, the direction of testing is from the journals or ledgers back to the source documents. Vouching provides evidence that items included in the accounting journals or ledgers have occurred (are valid).
waikiki is a district of the city of honolulu on the island of oahu in hawaii waikiki is the area of honolulu bounded by the ala wai canal to the north and west kapahulu avenue to the east and the pacific ocean to the south
There are boutiques, sporting-good stores, Hawaiiâs top surf shops, jewelry stores, craft shops and practically everything else conceivable â all in the very center of Waikiki. Royal Hawaiian Center is located in the heart of Waikiki, on the island of Oahu, Hawaii. It situated along Kalakaua Avenue, in front of the Royal Hawaiian Hotel and Sheraton Waikiki, just minutes from Waikiki Beach. The Center is within walking distance from all the main hotels and activities in Waikiki.