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Audit of the Sales and Collection Cycle(英文版)(ppt 44页)

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Audit of the Sales and Collection Cycle(英文版)(ppt 44页)内容简介
Audit of the Sales and Collection Cycle(英文版)内容提要:
Revenue and Collection Cycle:
Receiving and processing orders (granting credit)
Delivering goods and services to customers
Billing and recording of accounts receivable
Collecting and depositing customer payments
Bank reconciliation
Accounts include:
Accounts Receivable
Sales
Cash - cash receipts
Allowance for Doubtful Accounts
Bad Debts
Sales returns and allowances
Sales Discounts

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