求助作业啊，会计的，可以发这吧？？

a08034066568

You have been appointed to review the Internal Control relating to the following sales transactions.
        Indicate for each separate item your recommendation as to the testing of controls.
               
(i)        Credit is approved before shipment/delivery occurs.       
                               
(ii)        Sales are supported by authorised shipping/delivery documents and approved customer orders, which are attached to duplicate invoice                       

(iii)        Shipping/delivery documents and duplicate sales invoice numbers are accounted for weekly and traced追踪 to the sales journal.

(iv)        Statements are mailed to all customers each month.

(v)        The sales journal is re-added monthly and traced to the general ledger by an independent person.

a08034066568

哪位大神帮帮忙吧，没有这方面的知识，不知怎么处理了

thewall

我明白上面那5个问题

但不明白的是，你不明白哪里呢？

MICHELLE07

可以从这些具体的方面来考虑:
1. authorizations
   信用额度,订单,发货单是经批准的,发票价格和付款条款以及开发票也要经合理授权.
2. segregation of duties
处理订单,发货,开发票,做应收账和经手收款的人员要职责分开,互相制约
3. reconciliations
和客户定期对帐,银行余额核对,总账是否和销售明细帐核对?
4. accounting system
看起来是手工的,各种单据是否流水编号?如何归档?怎么保证无遗漏无重复?

还是要看是什么样的作业,学习时有参考资料没有,学过例题没有.

[ 本帖最后由 MICHELLE07 于 22-4-2013 21:03 编辑 ]