auditofthesalesandcollectioncycle(英文版)(ppt44頁)(參考版)
2025-03-31 10:15本頁面
【正文】 13 1 Audit of the Sales and Collection Cycle Chapter 13 13 2 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 13 3 Accounts include: ? Accounts Receivable ? Sales ? Cash cash receipts ? Allowance for Doubtful Accounts ? Bad Debts ? Sales returns and allowances ? Sales Discounts 13 4 Accounts in the Sales and Collection Cycle Sales Cash sales Sales on account Cash in Bank Cash Discounts Taken Sales Returns and Allowances Bad Debt Expense Accounts Receivable Beginning Cash receipts balance Sales returns Sales on and allowances account Chargeoff of Ending uncollectible balance accounts 13 5 Accounts in the Sales and Collection Cycle Accounts Receivable Beginning Cash receipts balance Sales returns Sales on and allowances account Chargeoff of Ending uncollectible balance accounts Bad Debt Expense Allowance for Uncollectible Accounts Chargeoff of Beginning uncollectible balance accounts Estimate of bad debt expense Ending balance 13 6 Segregation of Duties ? Sales and credit authorization ? Custody of goods and cash ? Record keeping for sales, receivables and inventory ? Bank reconciliation 13 7 Control Activities ? Fidelity bond on persons handling cash ? No sales entered without a customer order ? Credit authorization ? Restricted access to: ? Inventory/cash ? Billing terminals ? Blank inv
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