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Accounting Question

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  1. Identify the top three first-two digits (greater than $10) which have the largest summation of invoice amounts.

    2. Identify the top three vendors with the largest total invoice amounts & also show the counts of invoice associated with the vendors

First
Count
1
2
3
4
5
6
7
8
9
Second
0
1
2
3
4
5
6
7
8
9
1
2
3
3
5
1
3
0
0
Count
3
2
0
2
2
2
2
2
0
3
FIRST AND SECOND DIGITS
Actual
Benford
Difference
0.056
0.301
-0.245
0.111
0.176
-0.065
0.167
0.125
0.042
0.167
0.097
0.070
0.278
0.079
0.199
0.056
0.067
-0.011
0.167
0.058
0.109
0.000
0.051
-0.051
0.000
0.046
-0.046
MAD =
Actual
0.167
0.111
0.000
0.111
0.111
0.111
0.111
0.111
0.000
0.167
Benford
Difference
0.120
0.047
0.114
-0.003
0.109
-0.109
0.104
0.007
0.100
0.011
0.097
0.014
0.093
0.018
0.090
0.021
0.088
-0.088
0.085
0.082
MAD =
Number of Records (N) and Sum of Amounts:
First Digit Test
Second Digit Test
First-Two Digits Test
Last-Two Digits Test
Summation Test
18
18
18
18
$1,436.95
AbsDiff
0.245
0.065
0.042
0.070
0.199
0.011
0.109
0.051
0.046
0.09306
Z-stat
2.014
0.414
0.179
0.602
2.684
0.193
1.469
0.450
0.365
AbsDiff
0.047
0.003
0.109
0.007
0.011
0.014
0.018
0.021
0.088
0.082
0.03983
Z-stat
0.251
0.037
1.104
0.094
0.153
0.207
0.259
0.307
0.897
0.820
FT Digit
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
Count
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
0
0
1
0
1
1
0
0
1
1
0
0
0
0
0
0
0
1
1
0
0
1
0
FIRST-TWO DIGITS TEST
Actual
Benford
Difference
0.056
0.041
0.014
0.000
0.038
-0.038
0.000
0.035
-0.035
0.000
0.032
-0.032
0.000
0.030
-0.030
0.000
0.028
-0.028
0.000
0.026
-0.026
0.000
0.025
-0.025
0.000
0.023
-0.023
0.000
0.022
-0.022
0.000
0.021
-0.021
0.000
0.020
-0.020
0.000
0.019
-0.019
0.000
0.018
-0.018
0.000
0.018
-0.018
0.056
0.017
0.039
0.056
0.016
0.039
0.000
0.016
-0.016
0.000
0.015
-0.015
0.000
0.015
-0.015
0.000
0.014
-0.014
0.000
0.014
-0.014
0.000
0.013
-0.013
0.000
0.013
-0.013
0.056
0.013
0.043
0.000
0.012
-0.012
0.056
0.012
0.044
0.056
0.012
0.044
0.000
0.011
-0.011
0.000
0.011
-0.011
0.056
0.011
0.045
0.056
0.010
0.045
0.000
0.010
-0.010
0.000
0.010
-0.010
0.000
0.010
-0.010
0.000
0.010
-0.010
0.000
0.009
-0.009
0.000
0.009
-0.009
0.000
0.009
-0.009
0.056
0.009
0.047
0.056
0.009
0.047
0.000
0.008
-0.008
0.000
0.008
-0.008
0.056
0.008
0.047
0.000
0.008
-0.008
SUMM
AbsDiff
0.014
0.038
0.035
0.032
0.030
0.028
0.026
0.025
0.023
0.022
0.021
0.020
0.019
0.018
0.018
0.039
0.039
0.016
0.015
0.015
0.014
0.014
0.013
0.013
0.043
0.012
0.044
0.044
0.011
0.011
0.045
0.045
0.010
0.010
0.010
0.010
0.009
0.009
0.009
0.047
0.047
0.008
0.008
0.047
0.008
Z-stat
0.302
0.223
0.162
0.106
0.054
0.006
0.698
0.677
0.658
0.640
0.624
0.609
0.595
0.582
0.570
0.352
0.380
0.537
0.528
0.519
0.510
0.502
0.494
0.486
0.578
0.472
0.621
0.642
0.453
0.447
0.702
0.722
0.431
0.426
0.421
0.416
0.412
0.408
0.403
0.865
0.881
0.391
0.387
0.930
0.380
FT Digit
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
1
0
0
0
2
0
0
0
1
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.056
0.000
0.000
0.000
0.111
0.000
0.000
0.000
0.056
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.056
0.000
0.000
0.056
0.000
0.000
0.056
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.008
0.008
0.008
0.007
0.007
0.007
0.007
0.007
0.007
0.007
0.007
0.007
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.006
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.004
0.004
0.004
0.048
-0.008
-0.008
-0.007
0.104
-0.007
-0.007
-0.007
0.049
-0.007
-0.007
-0.007
-0.006
-0.006
-0.006
-0.006
0.049
-0.006
-0.006
0.050
-0.006
-0.006
0.050
-0.006
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.005
-0.004
-0.004
-0.004
MAD =
0.048
0.008
0.008
0.007
0.104
0.007
0.007
0.007
0.049
0.007
0.007
0.007
0.006
0.006
0.006
0.006
0.049
0.006
0.006
0.050
0.006
0.006
0.050
0.006
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.004
0.004
0.004
0.01784
0.961
0.373
0.370
0.367
3.790
0.361
0.358
0.355
1.078
0.349
0.347
0.344
0.341
0.339
0.336
0.334
1.185
0.329
0.327
1.223
0.323
0.321
1.260
0.316
0.314
0.312
0.311
0.309
0.307
0.305
0.303
0.301
0.300
0.298
0.296
0.295
0.293
0.291
0.290
0.288
0.287
0.285
0.284
0.282
0.281
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
SumOfAmount
$102.17
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$25.19
$26.57
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$34.97
$0.00
$36.08
$37.31
$0.00
$0.00
$40.55
$41.79
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$49.00
$50.38
$0.00
$0.00
$532.12
$0.00
SUMMATION TEST
Actual
Benford Difference
0.071
0.011
0.060
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.018
0.011
0.006
0.018
0.011
0.007
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.024
0.011
0.013
0.000
0.011
-0.011
0.025
0.011
0.014
0.026
0.011
0.015
0.000
0.011
-0.011
0.000
0.011
-0.011
0.028
0.011
0.017
0.029
0.011
0.018
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.000
0.011
-0.011
0.034
0.011
0.023
0.035
0.011
0.024
0.000
0.011
-0.011
0.000
0.011
-0.011
0.370
0.011
0.359
0.000
0.011
-0.011
AbsDiff
0.060
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.006
0.007
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.013
0.011
0.014
0.015
0.011
0.011
0.017
0.018
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.023
0.024
0.011
0.011
0.359
0.011
LAST-TWO DIGITS (cents)
LT Digit
CountOfLastTwoActual
00
2
0.111
01
0
0.000
02
0
0.000
03
0
0.000
04
0
0.000
05
0
0.000
06
0
0.000
07
0
0.000
08
1
0.056
09
0
0.000
10
0
0.000
11
0
0.000
12
1
0.056
13
0
0.000
14
0
0.000
15
0
0.000
16
0
0.000
17
2
0.111
18
0
0.000
19
1
0.056
20
0
0.000
21
0
0.000
22
1
0.056
23
0
0.000
24
0
0.000
25
0
0.000
26
0
0.000
27
0
0.000
28
0
0.000
29
0
0.000
30
0
0.000
31
1
0.056
32
0
0.000
33
0
0.000
34
0
0.000
35
0
0.000
36
0
0.000
37
0
0.000
38
1
0.056
39
0
0.000
40
0
0.000
41
1
0.056
42
0
0.000
43
0
0.000
44
0
0.000
$55.22
$0.00
$0.00
$0.00
$118.56
$0.00
$0.00
$0.00
$63.66
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$71.41
$0.00
$0.00
$74.17
$0.00
$0.00
$77.80
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
0.038
0.000
0.000
0.000
0.083
0.000
0.000
0.000
0.044
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.050
0.000
0.000
0.052
0.000
0.000
0.054
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.027
-0.011
-0.011
-0.011
0.071
-0.011
-0.011
-0.011
0.033
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
0.039
-0.011
-0.011
0.041
-0.011
-0.011
0.043
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
-0.011
0.027
0.011
0.011
0.011
0.071
0.011
0.011
0.011
0.033
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.039
0.011
0.011
0.041
0.011
0.011
0.043
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
0.011
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
0
0
0
0
0
0
0
0
0
0
1
1
1
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
0
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.056
0.056
0.056
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.056
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.056
0.056
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
92
93
94
95
96
97
98
99
0
0
0
0
0
1
0
0
18
0.000
0.000
0.000
0.000
0.000
0.056
0.000
0.000
LAST-TWO DIGITS (cents)
Benford Difference
0.010
0.101
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
0.046
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
0.046
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
0.101
0.010
-0.010
0.010
0.046
0.010
-0.010
0.010
-0.010
0.010
0.046
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
0.046
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
-0.010
0.010
0.046
0.010
-0.010
0.010
-0.010
0.010
0.046
0.010
-0.010
0.010
-0.010
0.010
-0.010
AbsDiff
0.101
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.046
0.010
0.010
0.010
0.046
0.010
0.010
0.010
0.010
0.101
0.010
0.046
0.010
0.010
0.046
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.046
0.010
0.010
0.010
0.010
0.010
0.010
0.046
0.010
0.010
0.046
0.010
0.010
0.010
LAST-TWO DIGITS (tens and units)
LT DigitCountOfLastTwoActual
Benford Difference
00
0
0.000
0.010
-0.010
01
0
0.000
0.010
-0.010
02
1
0.056
0.010
0.046
03
0
0.000
0.010
-0.010
04
0
0.000
0.010
-0.010
05
0
0.000
0.010
-0.010
06
0
0.000
0.010
-0.010
07
0
0.000
0.010
-0.010
08
0
0.000
0.010
-0.010
09
0
0.000
0.010
-0.010
10
0
0.000
0.010
-0.010
11
0
0.000
0.010
-0.010
12
0
0.000
0.010
-0.010
13
0
0.000
0.010
-0.010
14
0
0.000
0.010
-0.010
15
0
0.000
0.010
-0.010
16
0
0.000
0.010
-0.010
17
0
0.000
0.010
-0.010
18
0
0.000
0.010
-0.010
19
0
0.000
0.010
-0.010
20
0
0.000
0.010
-0.010
21
0
0.000
0.010
-0.010
22
0
0.000
0.010
-0.010
23
0
0.000
0.010
-0.010
24
0
0.000
0.010
-0.010
25
1
0.056
0.010
0.046
26
1
0.056
0.010
0.046
27
0
0.000
0.010
-0.010
28
0
0.000
0.010
-0.010
29
0
0.000
0.010
-0.010
30
0
0.000
0.010
-0.010
31
0
0.000
0.010
-0.010
32
1
0.056
0.010
0.046
33
0
0.000
0.010
-0.010
34
1
0.056
0.010
0.046
35
0
0.000
0.010
-0.010
36
1
0.056
0.010
0.046
37
1
0.056
0.010
0.046
38
0
0.000
0.010
-0.010
39
0
0.000
0.010
-0.010
40
1
0.056
0.010
0.046
41
1
0.056
0.010
0.046
42
0
0.000
0.010
-0.010
43
0
0.000
0.010
-0.010
44
0
0.000
0.010
-0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.046
0.046
0.046
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.046
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.046
0.046
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.046
0.046
0.046
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.046
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.046
0.046
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
0
0
0
0
1
1
0
0
0
0
1
0
0
0
2
0
0
0
1
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.000
0.000
0.000
0.000
0.056
0.056
0.000
0.000
0.000
0.000
0.056
0.000
0.000
0.000
0.111
0.000
0.000
0.000
0.056
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.056
0.000
0.000
0.056
0.000
0.000
0.056
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
-0.010
-0.010
-0.010
-0.010
0.046
0.046
-0.010
-0.010
-0.010
-0.010
0.046
-0.010
-0.010
-0.010
0.101
-0.010
-0.010
-0.010
0.046
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.046
-0.010
-0.010
0.046
-0.010
-0.010
0.046
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
-0.010
-0.010
-0.010
-0.010
-0.010
0.046
-0.010
-0.010
0.010
0.010
0.010
0.010
0.010
0.046
0.010
0.010
92
93
94
95
96
97
98
99
0
0
0
0
0
0
0
0
18
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
-0.010
units)
AbsDiff
0.010
0.010
0.046
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.046
0.046
0.010
0.010
0.010
0.010
0.010
0.046
0.010
0.046
0.010
0.046
0.046
0.010
0.010
0.046
0.046
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.046
0.046
0.010
0.010
0.010
0.010
0.046
0.010
0.010
0.010
0.101
0.010
0.010
0.010
0.046
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.046
0.010
0.010
0.046
0.010
0.010
0.046
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
0.010
DATA PROFILE
Details
Amounts
Amounts
Amounts
Amounts
Amounts
500.00 and over
0.01 to 499.99
equal to zero
-0.01 to -499.99
-500.00 and under
Count
% of Total
$
1
18
0
0
0
————-19
==========
5.26
94.74
0.00
0.00
0.00
————100.00
=========
$532.12
$910.12
$0.00
$0.00
$0.00
——————-$1,442.24
===============
9
===========
47.37
=========
$296.75
===============
0
===========
0.00
=========
$0.00
===============
Low-value Amounts
Amounts
greater than 0 and

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