The check sheet is a structured form used for the collection and analysis of data. Its most common application is for the collection of data about the frequency or patterns of events. Data entry on the form is designed to be as simple as possible, with check marks or similar symbols. The check sheet is most frequently used in a production setting, but can be easily applied to the accounting function.
For example, what if the accounting manager is trying to increase the efficiency of the cash application process? Her first step is to determine the frequency of various issues impacting the process, so that she can focus her efforts on efficiency improvement. She discusses the project with the cash application staff, and uses their input to construct the check sheet shown below. The cash application staff fills it in during a one-week period, resulting in the determination that unauthorized payment deductions are the most frequent problem encountered during cash application, followed by missing remittance detail information. This information could then be used to prioritize efficiency improvement activities.
