auditoftheacquisitionandpaymentcycle(英文版)(ppt36頁)-展示頁
2025-04-04 10:15本頁面
【正文】 sbursements journal or listing 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 8 Related Documents and Reports Purchase requisition Purchase order Receiving report 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 6 Classes of Transactions and Accounts Cash in bank (from cash disbursements) Accounts payable Purchase discounts 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 4 Accounts in the Acquisition and Payment Cycle Accounts Payable Acquisitions of goods and services Manufacturing Expense Control Administrative Expense Control Subsidiary accounts Repair and maint. Taxes Supplies Freight in Utilities Selling Expense Control Subsidiary accounts Commissions Travel expense Delivery expense Repairs Advertising Subsidiary Accounts Supplies Officers’ travel Legal fees Auditing fees Taxes 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 2 Transactions in the Acquisition and Payment Cycle 169。169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 1 Audit of the Acquisition and Payment Cycle Chapter 18 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 3 Accounts in the Acquisition and Payment Cycle Cash in Bank Purchase Returns and Allowances Purchase Discounts Raw Material Purchases Property, Plant, and Equipment Prepaid Expenses Accounts Payable Cash Acquisitions disbursements of goods and services Purchase returns and allowances Purchase discounts 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 5 Classes of Transactions and Accounts Inventory Property, plant, and equipment Prepaid expenses Leasehold improvements Accounts payable Manufacturing expenses Selling and administrative expenses 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 7 Business Functions in the Cycle 169。2023 Prentice Hall Business Publishing, Auditing and Assuranc
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號(hào)-1