You can attach documents to a SharePoint List Item. To check if an item has any files attached or not, you can add the "Attachments" column in the view. This will show attachment icon for all entries which have a file attached.
Another great feature of SharePoint - you can export the entire list data into excel for analyzing or may be even creating pivots and reports on it. But the "export to excel" has a limitation and does not indicate if the list item has attachments, like it shows in the view.
A simple solution if you want to include attachment column while exporting to excel, is to not export into excel and instead export to csv. Option shown in below image.
This will export the attachments column too and the value will be 1 or 0.
1 = has attachments
0 = no attachments
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