Audit Of the Sales cycle

1. Journal Sales : based on documents from the sales invoice then made notes about a sale.

2. The General Journal : contains a record of the products upon proof kos memorial.

3. Books of accounts receivable assistans : based on sales invoices, these records contain additional notes receivable on the debtor.

 

THE DRAFT AUDIT PROGRAM FOR A SALE FOR CASH 

Related functions :

• The sales function
• The function of warehouse
• The functions of the accounts receivable
• The function of cost accounting
• The general accounting functions
• The functions of the reception of the goods

DOCUMENTS

1. Credit memo : this document in the receivables account used to debit and credit sales returns account.

2. Report the receipt of goods : created to record the reduced accounts receivable and ordinary is accompanied by a credit memo dokument.

 

Accounting Records :