Footing

Footing information simply means to add together all of the data in a particular column. In general, accountants must
foot many different columns of data in order to find a total for a particular period of time or of a certain piece of
information. It is also important when verifying that data or information is correct.

Cross referencing

Cross referencing is about referencing a number or data on one document from another. it is identifying both sides of
the transaction with a reference number, transaction number, or note.

Cross-referencing is a technique used to enhance a reader's understanding of the balance sheet. It is appropriate
when two line items on the balance sheet have a direct relationship and reporting the two accounts separately might
be misleading.

Staff Members' Fund

The United Nations Staff Emergency Fund (SEF) is a small fund that makes resources available to staff members
who encounter financial emergencies such as maintaining adequate food and housing for themselves and their
families, and who are unable to obtain a loan from a lending institution.

Check Vouchers

A check voucher is a form authorizing a disbursement of cash against a purchase or expense to be made in the
future. Vouchers are used as basis for preparing a check, and should contain details that will show information about
the party who will receive the check, the person who approved the check, the person who prepared the check, the
nature of the payment, relevant dates, the amount of the check and other accounting information.