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Audit of the Acquisition and Payment Cycle专业版.ppt

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Audit of the Acquisition and Payment Cycle专业版.ppt

上传人:读书之乐 2020/7/23 文件大小:215 KB

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Audit of the Acquisition and Payment Cycle专业版.ppt

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文档介绍:ountsintheAcquisition andPaymentCycleCashinBankPurchaseReturnsandAllowancesPurchaseDiscountsRawMaterialPurchasesProperty,Plant,ountsPayableCash Acquisitionsdisbursements ofgoodsand ountsAcquisitionsInventoryProperty,plant,ountspayableManufacturingexpensesSellingandadministrativeexpensesClassesofTransactions ountsCashDisbusementsCashinbank(fromcashdisbursements)AccountspayablePurchasediscountsBusinessFunctions intheCycleProcessingpurchaseordersReceivinggoodsandservicesRecognizingtheliabilityProcessingandrecordingcashdisbursementsDocumentsandRecordsPurchaserequisitionPurchaseorderReceivingreportProcessingpurchaseordersReceivinggoodsandservicesDocumentsandRecordsAcquisitionstransactionfileAcquisitionsjournalorlistingVendor’sinvoiceVoucherA/PtrialbalanceDebitmemoA/PmasterfileVendor’sstatementRecognizingtheliability