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Name
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Prepared
by: |
File
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Year end: |
Reviewed by: |
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Subject: Sales Walkthrough |
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Objective |
To ensure that sales are correctly recorded. |
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Method |
Obtain/prepare sales systems notes Select one goods delivered note. Match goods delivered notes to details on the sales invoice. Ensure the sales invoice has been correctly numbered. Check that the correct sale price, VAT and total due has been recorded. Ensure the sales invoice is posted correctly (Cr Sales Dr Trade debtor) Ensure the correct trade debtor account has been debited Ensure the sales invoice has been matched to the correct sales receipt Agree the receipt to the paying book details and bank statement |
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Result |
Page ref: Comments: |
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Conclusion |
According to the audit work performed, the objective has been met/has not been met. Problems recorded: |
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©Lynnix (UK) Ltd 19
Oct 2007