Rogers, Lynch & Associates LLC
Cell Phone:  504-915-3053
Cell Phone:  504-915-3031
1615 Robert E. Lee Blvd.
New Orleans, LA  70122
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Certified Public Accountants, Certified Fraud Examiners,
Certified Forensic Accountants & Management Consultants


The most powerful tool to monitor risks including
but not limited to the following:
Accounts Receivable & Payable
Report Template
Roll Forward, Dilution & Cash
create an aging from a listing of open invoices;
combine multiple agings into one aging;
provide concentration of debtors & creditors;
calculate each "ineligible" by debtor;
identify "Bill & Hold" transactions;
identify potential "Contra" accounts;
convert a "Due Date" aging into an "Invoice Date" aging, and then prepare a Borrowing Base on each aging for comparison;
identify credit balances and credit invoices;
monitor invoice movement over a several month(i.e., 36 month) period;
provide an audit trail of each debtor in the aging with the related ineligible categories and amounts;
select invoices for : inspection, verification,& prepare related workpapers;
independently total the agings (listings).
re-calculate 100 % of the unit cost-quantity extensions;
group and summarize by product line;
group and summarize by location;
calculate the percentage relationship of each inventory item's extended value to the total inventory value; 
calculate a product line turnover;
age the inventory by product line or in total;
combine multiple reports into one consolidated report;
select items for physical count & cost testing;
sub-total the product lines to apply a tiered advance rate reflecting risk factors, and calculate a borrowing base.
select & print A/R and A/P verification letters;
selections can be made from either a summary or detail aging;
verification data can be used to track responses.
Export S.T.A.R.S. generated analyses and data into any audit report or collateral administration template, thereby eliminating the manual input process.
review cash receipts & sales journals to obtain A/R sales, collections, & credit activity, by month, to prepare an A/R rollforward analysis and identify dilution trends;
review purchase & sales journals to obtain purchase and cost of sales activity, by month, to prepare an inventory rollforward analysis and identify dilution trends;
review cash disbursements to identify payments made to taxing authorities, related companies, owners, officers, and employees, etc;
review purchase journals and cash disbursements , by month, to prepare an A/P rollforward analysis.