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

Audit of the Sales and Collection Cycle(英文版)內容提要：
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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